Other Plastic Molded Foam Boards
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926904800 | 13.4% | CN | US | Official Doc |
| 3921110000 | 40.3% | CN | US | Official Doc |
| 3921190010 | 41.5% | CN | US | Official Doc |
| 3926901000 | 20.9% | CN | US | Official Doc |
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AI Analysis
π¦ Other Plastic Molded Foam Boards: HS Code Classification & 2026 Customs Strategy
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
π I. Product Definition & Classification: Do You Really Understand "Plastic Foam Boards"?
"Other plastic molded foam boards" refer to rigid or semi-rigid foam sheets made from various plastics (excluding polyurethane or polystyrene if specified otherwise), used in packaging, insulation, construction, or industrial applications. In international trade, these are categorized differently based on material composition, physical form, and specific plastic type.
β οΈ Key Distinction Points:
- If the product is a rigid foam board made from generic plastics (not specifically polyethylene or polystyrene), it may fall under 3926.90.48.00 or 3926.90.10.00.
- If it is polyethylene foam, it may fall under 3921.11.00.00.
- If it is other plastic foam boards not specified in earlier subheadings, it may fall under 3921.19.00.10.
- The presence of specific plastic types (e.g., polyethylene, polystyrene) and form factor (board, sheet, plate) significantly impact the HS Code and resulting tariffs.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Specific Material/Form |
|---|---|---|---|
3926.90.48.00 |
Other plastic rigid foam boards, material is plastic, form is rigid foam boards, belongs to other material products | Generic plastic foam boards for packaging, insulation | β Generic plastic, rigid foam |
3921.11.00.00 |
Other plastic rigid foam boards, form is board, material is plastic rigid foam, inferred to be polystyrene foam | Polystyrene-based rigid foam boards for construction or packaging | β Polystyrene rigid foam |
3921.19.00.10 |
Other plastic rigid foam boards, material is plastic, form is board-shaped, belongs to other plastic category | Generic plastic foam boards not specified in other subheadings | β Generic plastic, board-shaped |
3926.90.10.00 |
Other plastic rigid foam boards, material is plastic, form is plate-like, belongs to other plastic products in Chapters 3901-3914 | Generic plastic foam boards for industrial use | β Generic plastic, plate-like |
π Key Reminder:
- All rigid foam boards must be classified based on material type and form; misclassification can lead to significant tariff differences; - If the product is custom-made or specialized, ensure the description matches the HS Code precisely.
π° III. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 onwards
π― 1. 3926.90.48.00 ββ Generic Plastic Rigid Foam Boards
| Item | Content |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Section 301 Additional Tariff | +25% (USITC Footnote 9903.88.01) |
| Section 122 Tariff | +10% (China/HK products, effective Nov 10, 2025) |
| Total Tariff | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Exemption Available? | β No (deny_de_minimis) |
| Legal Basis Path | Section 301:9903.88.01 β Section 122 β USITC:3926.90.48.00 |
π Explanation:
- "Section 301 Additional Tariff 25%" is from the Trade Act of 1974 Section 301; - "Section 122 Tariff 10%" is a newly added tariff for China/HK products effective Nov 10, 2025; - Total 13.4%, which is moderate compared to other HS Codes.
π― 2. 3921.11.00.00 ββ Polystyrene Rigid Foam Boards
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Additional Tariff | +25% (USITC Footnote 9903.88.01) |
| Section 122 Tariff | +10% (China/HK products, effective Nov 10, 2025) |
| Total Tariff | 40.3% |
| Tax Calculation | CIF Value Γ 40.3% |
| De Minimis Exemption Available? | β No (deny_de_minimis) |
| Legal Basis Path | Section 301:9903.88.01 β Section 122 β USITC:3921.11.00.00 |
π Note:
- This HS Code has a higher base tariff (5.3%) compared to generic plastic foam boards; - Even with the same Section 301 and Section 122 tariffs, the total rate is significantly higher; - Polystyrene-based products must be carefully classified to avoid overpayment.
π― 3. 3921.19.00.10 ββ Other Plastic Rigid Foam Boards (Generic)
| Item | Content |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| Section 301 Additional Tariff | +25% (USITC Footnote 9903.88.01) |
| Section 122 Tariff | +10% (China/HK products, effective Nov 10, 2025) |
| Total Tariff | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Exemption Available? | β No (deny_de_minimis) |
| Legal Basis Path | Section 301:9903.88.01 β Section 122 β USITC:3921.19.00.10 |
π Note:
- This HS Code has the highest base tariff (6.5%) among the four options; - Even with the same Section 301 and Section 122 tariffs, the total rate is the highest; - Generic plastic foam boards not specified in other subheadings fall here.
π― 4. 3926.90.10.00 ββ Generic Plastic Rigid Foam Boards (Plate-like)
| Item | Content |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Section 301 Additional Tariff | +7.5% (USITC Footnote 9903.88.01) |
| Section 122 Tariff | +10% (China/HK products, effective Nov 10, 2025) |
| Total Tariff | 20.9% |
| Tax Calculation | CIF Value Γ 20.9% |
| De Minimis Exemption Available? | β No (deny_de_minimis) |
| Legal Basis Path | Section 301:9903.88.01 β Section 122 β USITC:3926.90.10.00 |
π Note:
- This HS Code has a lower Section 301 additional tariff (7.5%) compared to others; - However, the total rate is still higher than3926.90.48.00due to the Section 301 difference; - Plate-like plastic foam boards fall here.
π οΈ IV. Customs Clearance Practical Advice (Combat Pitfall Guide)
β 1. Preparation Checklist (Must-have Documents)
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Includes dimensions, material type, density, application |
| β Material Composition Report | βοΈ | To confirm if it is polystyrene, polyethylene, or generic plastic |
| β Product Photos (with label) | βοΈ | Clear display of model, brand, input/output parameters |
| β Third-party Test Report | βοΈ | FCC, CE, RoHS, UL (if applicable) |
| β Commercial Invoice | βοΈ | Clearly state "Plastic Foam Board for Packaging/Insulation" |
| β Certificate of Origin (CO) | βοΈ | If not from China, apply for preferential tariff |
| β Packing List | βοΈ | Describe the relationship between main items and accessories |
β 2. Declaration Tips (Key Mantras)
π₯ "Material first, form second, name accurate, tariff drops!"
| Scenario | Correct Declaration Method | Wrong Practice |
|---|---|---|
| Generic plastic foam board | 3926.90.48.00 |
Misreport as polystyrene β 40.3% |
| Polystyrene foam board | 3921.11.00.00 |
Misreport as generic β 13.4% |
| Plate-like generic plastic foam board | 3926.90.10.00 |
Misreport as board-shaped β 41.5% |
| Other generic plastic foam board | 3921.19.00.10 |
Misreport as plate-like β 20.9% |
β 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Foam Boards | Provide customer order + design drawings, avoid being classified as "non-standard" |
| Foam Boards with Special Coatings | Still classified under the base material, not coating |
| Foam Boards for Medical Use | If specialized, apply for "non-commercial use" exemption, but provide proof |
| Foam Boards for Military/Aerospace | Apply for "special use" declaration, tariff may be reduced, communicate in advance |
π V. Global Market Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ United States | 3926.90.48.00 |
13.4% (China origin) | FCC + RoHS | 40.3%-41.5% for polystyrene/generic |
| π¨π³ China | 3926.90.48.00 |
3.4% | CCC + RoHS | No additional tariffs |
| πͺπΊ European Union | 3926.90.48.00 |
0% (if CE compliant) | CE + ErP | No additional tariffs |
| π¦πΊ Australia | 3926.90.48.00 |
5% | RCM | No additional tariffs |
| π―π΅ Japan | 3926.90.48.00 |
0% | PSE | No additional tariffs |
π Conclusion:
- The United States is the only market with high additional tariffs; - China-origin foam boards in the US face high clearance costs, consider supply chain adjustments or pre-ruling applications.
π VI. Common Mistakes & Pitfall Guide (Lessons Learned)
β Mistake 1: Misclassifying "generic plastic foam boards" as "polystyrene foam boards"
π Consequence: Tariff jumps from 13.4% to 40.3% β Overpayment + Fines!
β Mistake 2: Failing to provide material composition reports
π Consequence: Customs cannot verify material β Delay or Return!
β Mistake 3: Using "Foam Board" as a generic name without specifying material
π Consequence: Ambiguity leads to incorrect classification β Penalties!
β Mistake 4: Ignoring Section 122 tariffs (10%)
π Consequence: Unexpected cost increase β Profit Margin Erosion!
β Correct Approach:
"Plastic Foam Board, Rigid, Generic Material, 10mm Thickness, for Packaging Use, Model XYZ, FCC & RoHS Certified"
π― VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
π― Remember the Mantra:
πΉ "Material first, form second, name accurate, tariff drops!"
πΉ "HS Code determines destiny, tariff difference of 27%, declaration off by one step, overpay thousands!"
π Tips:
If your foam boards are originally from Vietnam, Mexico, Thailand, Malaysia, apply for IEEPA exemption, tariff is only 0%-5%;
Recommend Advance Ruling Application to avoid clearance risks.
π£ Act Now:
π Contact professional customs broker + Provide product images + Apply for HS Code Advance Ruling
π Let your foam boards clear customs smoothly, export efficiently, double profits!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every cent of your cost deserves precise calculation!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.