PS Plastic Calendered Sheet
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3920300000 | 40.8% | CN | US | Official Doc |
| 3920995000 | 40.8% | CN | US | Official Doc |
| 3921110000 | 40.3% | CN | US | Official Doc |
| 3921190090 | 41.5% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
AI Analysis
𧱠Polystyrene (PS) Plastic Calendered Sheet
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "PS Calendered Sheet"?
Polystyrene (PS) sheets, particularly those produced via calendering (a process typically used for flexible or semi-rigid plastic films/foils), are widely used in packaging, signage, disposable tableware, and industrial lining. In international trade, the classification depends strictly on two factors: 1. Cellular Structure: Is it foam (expanded PS/EPS) or solid? 2. Reinforcement/Combination: Is it pure plastic, or is it laminated with paper/metal/fabric?
β οΈ Key Distinction Point:
- If the sheet is cellular (foam) β It falls under Chapter 39.11 (Cellular Plastics).
- If the sheet is non-cellular (solid) and pure plastic β It falls under Chapter 39.20 (Non-cellular, unsupported).
- If it is combined/laminated with other materials β It may fall under Chapter 39.21 (Other plates/sheets, combined).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authoritative Mapping)
Based on the provided data, here are the 5 possible HS Codes for PS Calendered Sheets depending on their physical state and composition:
| HS Code | Product Description | Applicable Scenario | Cellular? | Reinforced/Laminated? |
|---|---|---|---|---|
3921.11.00.00 |
Cellular plates/sheets of PS | Expanded Polystyrene (EPS) sheets, foam boards, lightweight insulation panels | β Yes | β No |
3921.19.00.90 |
Cellular plates/sheets of other plastics | Note: If the PS sheet is mixed with other polymers or non-styrene cellular plastics | β Yes | β No |
3920.30.00.00 |
Non-cellular plates/sheets of PS | Solid, rigid, or flexible PS sheets; clear packaging trays; blister packs | β No | β No |
3920.99.50.00 |
Non-cellular sheets of other plastics | Note: If the material is not pure PS but another type of non-cellular plastic | β No | β No |
3926.90.99.89 |
Other plastic articles | Finished products made from PS sheets (e.g., molded trays, decorative items) | β N/A | β N/A |
π Critical Reminder:
- "Calendered" usually implies a flexible or thin sheet. If it is foam (cellular), it MUST be classified under 3921.11.00.00 (if PS).
- If it is solid and not reinforced, it falls under 3920.30.00.00 (if PS).
- Do NOT classify raw sheets as "Finished Articles" (3926) unless they are already manufactured into specific end-products.
π° III. 2026 Latest Tariff Rate Details (Including Surtax & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025/2026 (Current Enforcement)
π― 1. 3921.11.00.00 ββ Cellular Plates, Sheets, Film, Foil and Strip, of Polymers of Styrene
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| Section 301 Additional Tariff | +25% (From USITC Footnote 9903.88.01) |
| IEEPA Additional Tariff | +10% (For China/HK products, effective Nov 10, 2025) |
| Total Tax Rate | 35% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3921.11.00.00 β FOOTNOTE:9903.88.01 |
π Explanation:
- PS foam sheets are considered "Section 301 Goods" and are subject to the 25% additional duty.
- The 10% IEEPA tariff is added for Chinese origin.
- Total 35% is a high cost driver for lightweight, bulky goods like foam.
π― 2. 3921.19.00.90 ββ Cellular Plates, Sheets... Of Other Plastics (Non-PS Cellular)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| Section 301 Additional Tariff | +25% |
| IEEPA Additional Tariff | +10% |
| Total Tax Rate | 35% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β No |
| Legal Basis Path | IEEPA:9901.25 β IEEPA:9903.01.24 β USITC:3921.19.00.90 β FOOTNOTE:9903.88.01 |
π Note:
- If your "PS sheet" is actually a blend or mislabeled, or if it's EPS (Expanded PS) but declared incorrectly as "other cellular plastic," the tax remains 35%.
- Ensure the material is truly Polymers of Styrene to use3921.11.00.00. If itβs PVC cellular or PE cellular, use this code, but tax is the same.
π― 3. 3920.30.00.00 ββ Non-cellular Plates, Sheets... Of Polymers of Styrene
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| Section 301 Additional Tariff | +25% |
| IEEPA Additional Tariff | +10% |
| Total Tax Rate | 35% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β No |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3920.30.00.00 β FOOTNOTE:9903.88.01 |
π Explanation:
- Solid PS sheets (e.g., clear acrylic-like sheets, rigid packaging) are NOT exempt from Section 301 tariffs.
- Many traders mistakenly believe "non-cellular" means lower tax, but PS is heavily taxed in the US regardless of cellular structure.
π― 4. 3920.99.50.00 ββ Non-cellular Plates, Sheets... Of Other Plastics (Non-PS)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| Section 301 Additional Tariff | +25% |
| IEEPA Additional Tariff | +10% |
| Total Tax Rate | 35% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β No |
| Legal Basis Path | IEEPA:9901.25 β IEEPA:9903.01.24 β USITC:3920.99.50.00 β FOOTNOTE:9903.88.01 |
π Note:
- If you are importing PVC, PE, or PP sheets (non-PS), this code applies.
- Tax is still 35% for Chinese origin. Do not assume "other plastics" are cheaper.
π― 5. 3926.90.99.89 ββ Other Articles of Plastics (Finished Products)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| Section 301 Additional Tariff | +25% |
| IEEPA Additional Tariff | +10% |
| Total Tax Rate | 35% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β No |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3926.90.99.89 β FOOTNOTE:9903.88.01 |
π Note:
- This is a catch-all for finished plastic items (e.g., PS disposable cups, molded trays).
- Tax is 35%. No reduction for being "finished."
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Preparation Checklist (ηΌΊδΈδΈε―)
| Document | Required | Explanation |
|---|---|---|
| β Material Safety Data Sheet (MSDS) | βοΈ | To confirm it is Polystyrene (PS) and not mixed with hazardous materials. |
| β Product Specification Sheet | βοΈ | Must specify: Cellular vs. Non-cellular, Thickness, Width, Length, Density. |
| β Product Photos (Including Label) | βοΈ | Show the sheet structure (foam cells vs. solid surface). |
| β Commercial Invoice | βοΈ | Clearly state: "Polystyrene Sheets, Non-Cellular" or "Expanded Polystyrene (EPS) Boards". |
| β Packing List | βοΈ | Detail weight and volume. Foam is bulky; ensure volume weight is calculated correctly. |
| β Certificate of Origin (CO) | βοΈ | If claiming any exemptions (rare for PS from China to US). |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Cellular is 3921, Solid is 3920, PS is Key, Tax is 35%! Do not split, declare whole!"
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Foam PS Sheets (EPS) | 3921.11.00.00 |
Declare as "Plastic Sheets" without specifying "Cellular" β Customs may reclassify or detain. |
| Solid PS Sheets | 3920.30.00.00 |
Declare as "Finished Containers" β Wrong HS, delayed clearance. |
| Laminated PS (e.g., with paper) | 3921.19.00.90 or 3921.11.00.00 |
Declare as pure PS β Customs may demand breakdown and apply higher duties. |
| PS Disposable Cups | 3926.90.99.89 |
Declare as "Sheets" β Incorrect, as itβs a finished article. |
β 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Sizes | Provide cutting diagrams. If sold as "raw material," use 3920/3921. If "finished goods," use 3926. |
| Recycled PS | Ensure it meets US EPA standards. Mislabeling as "virgin PS" can lead to fines. |
| PS with Fire Retardants | If treated, provide MSDS. Some fire-retardant PS may have different chemical classifications, but HS usually remains the same. |
| Small Samples (De Minimis) | β Not Eligible. Even under $800, PS from China is subject to 301 tariffs and IEEPA fees. |
π V. Global Major Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3921.11.00.00 / 3920.30.00.00 |
35% | FDA (if food contact), FCC (if electronic packaging) | Highest cost due to 301 + IEEPA. |
| π¨π³ China | 3921.11.00.00 / 3920.30.00.00 |
0%~5% | CCC (if applicable) | Low domestic tax. |
| πͺπΊ EU | 3921.11.00.00 / 3920.30.00.00 |
0% (Most FTA countries) | REACH, RoHS | No major anti-dumping on PS generally, but check REACH compliance. |
| π¦πΊ Australia | 3921.11.00.00 / 3920.30.00.00 |
5% | RCM | Moderate tariff. |
| π―π΅ Japan | 3921.11.00.00 / 3920.30.00.00 |
0% | PSE (if electrical packaging) | Free trade agreement benefits possible. |
π Conclusion:
- USA is the only market with a 35% total tariff on PS sheets.
- For other markets, PS sheets are relatively low-cost to import.
- Strategy: If targeting the US, consider supply chain diversification (e.g., sourcing from Vietnam or Mexico if feasible) or absorbing the cost into pricing.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring Foam Sheets as "Plastic Films" without specifying "Cellular"
π Consequence: Customs may reclassify to 3921.19.00.90 or audit for misdeclaration β Delays + Fines.
β Mistake 2: Assuming Non-Cellular means No Additional Tariff
π Consequence: 3920.30.00.00 still faces 35% total tax. Budget accordingly!
β Mistake 3: Using "PS Sheets" without specifying Density/Thickness
π Consequence: Customs may request detailed specs β Clearance Delay.
β Mistake 4: Trying to use De Minimis ($800) for small shipments of PS from China
π Consequence: Seizure or forced return. PS is explicitly excluded from de minimis exemptions for Chinese goods.
β Correct Approach:
"Expanded Polystyrene (EPS) Sheets, Cellular, 20mm Thickness, White, For Packaging, Made in China"
π― VII. Conclusion: Professional Declaration, Cost Control, Efficiency!
π― Remember the Mnemonic:
πΉ "Cellular 3921, Solid 3920, PS is Taxed 35%, De Minimis is NO, US Market is Hardest!"
πΉ "HS Code decides fate, 35% tax is real, declare accurately, save thousands!"
π Pro Tip:
- If your PS sheets are not from China (e.g., from Indonesia, Thailand, or Vietnam), you may avoid the IEEPA 10% and potentially the 301 25% (depending on current trade policies).
- Always request an Advance Ruling from CBP (US Customs) for large-volume shipments to avoid surprise costs.
π£ Immediate Action:
π Contact a professional customs broker + Provide product specs + Apply for HS Code Advance Ruling
π Let your PS Sheets pass smoothly, clear efficiently, and protect your profits!
β¨ Professional clearance starts with accurate classification!
πΌ Every cent of 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.