PVC Foam Plastic Sheet (Grey)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921121950 | 40.3% | CN | US | Official Doc |
| 3921125000 | 41.5% | CN | US | Official Doc |
| 3920490000 | 40.8% | CN | US | Official Doc |
| 3921121100 | 39.2% | CN | US | Official Doc |
| 3921125000 | 41.5% | CN | US | Official Doc |
AI Analysis
𧱠PVC Foam Plastic Sheet (Grey) β HS Code Classification & US Import Guide 2026
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Strategic Compliance Strategy
π I. Product Definition & Classification: Do You Really Know "PVC Foam Sheets"?
PVC foam plastic sheets (also known as PVC expanded sheets, Sintra, or Ceconite in specific industries) are rigid, lightweight, closed-cell thermoplastic sheets made from Polyvinyl Chloride. They are widely used in: * Signage & Display: Retail displays, exhibition stands, point-of-sale (POS) units. * Construction: Interior wall paneling, ceiling tiles, waterproofing substrates. * Industrial: Chemical-resistant work surfaces, prototyping, CNC routing templates.
In international trade, classification depends heavily on manufacturing process and physical state: 1. Rigid Foam Boards/Sheets: Produced via extrusion or calendering, resulting in a closed-cell structure. Usually classified under Chapter 39.21 (Plastics in primary forms/other plates/sheets/film/foil/strip, other). 2. Cellular/Expanded Sheets: If specifically described as "foam" with distinct cellular structure, often still falls under 39.21, but specific subheadings vary by thickness, density, and whether it's "cellular" vs. "non-cellular".
β οΈ Key Distinction:
- If the sheet is non-cellular (dense PVC) β May fall under 3904/3907.
- If the sheet is cellular/foamed (expanded PVC) β Falls under 3921.12 (Other plates, sheets, film, foil and strip, of polymers of vinyl chloride) or 3920.49 (If classified as other plastic sheets).
- Grey color does not change the HS code but is part of the commercial description.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
Based on the provided data, the following HS codes are applicable for PVC Foam Plastic Sheets (Grey):
| HS Code | Product Description | Applicable Scenario | Cellular Structure? |
|---|---|---|---|
3921.12.19.50 |
PVC foam plastic boards, used for display, material PVC, form: board | Retail displays, exhibition stands, signage | β Yes (Foam Board) |
3921.12.50.00 |
PVC foam plastic boards, material PVC, form: sheet, fits other vinyl polymer sheets | Custom-sized sheets, general industrial use | β Yes (Foam Sheet) |
3920.49.00.00 |
PVC foam plastic sheet material, material PVC, form: sheet, non-cellular or other category | Non-expanded PVC sheets, dense PVC | β No/Non-specified |
3921.12.11.00 |
PVC foam plastic board/sheet, material PVC, form: foamed plastic board/sheet, plastic product category | General foam plastic boards, standard classification | β Yes (Foam Board/Sheet) |
π Important Note:
- 3921.12 series applies to plates, sheets, film, foil, and strip of polymers of vinyl chloride, other than those of heading 3904.
- 3920.49 is a broader category for "Other plates, sheets, film, foil and strip, of plastics, not cellular" β Wait! The data says "PVC foam plastic sheet... non-cellular". This is a contradiction in standard HS logic. Typically, "foam" implies "cellular". However, based on the provided data,3920.49.00.00is listed for "PVC foam plastic sheet... non-cellular". This may refer to a specific customs interpretation where "foam" is used loosely, or itβs a misclassification risk. Caution: If the product is truly cellular (foamed),3921.12is more accurate. If itβs dense PVC,3920might apply, but the description says "foam". Best Practice: Use3921.12for genuine foam sheets.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes, Policy Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 onwards (including subsequent imports)
π― 1. 3921.12.19.50 β PVC Foam Plastic Board, for Display
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Additional Tariff | +25.0% (from USITC Footnote 9903.88.01) |
| Section 122 Tariff | +10.0% (specific US trade measure) |
| Total Tariff Rate | 40.3% |
| Tax Calculation | CIF Value Γ 40.3% |
| De Minimis Exemption | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:3921.12.19.50 β FOOTNOTE:9903.88.01 β Section 122 |
π Explanation:
- Base Tariff 5.3%: Standard MFN rate for PVC plates/sheets.
- Section 301 Tariff 25%: Imposed on Chinese goods under Trade Act of 1974, Section 301.
- Section 122 Tariff 10%: Specific additional tariff under US law.
- Total 40.3%: High tariff burden. Must be factored into landed cost.
π― 2. 3921.12.50.00 β PVC Foam Plastic Board, Custom Size Sheet
| Item | Content |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:3921.12.50.00 β FOOTNOTE:9903.88.01 β Section 122 |
π Note:
- Slightly higher base rate (6.5%) than3921.12.19.50.
- Same high additional tariffs.
- Used for "other" PVC foam sheets not specifically for display.
π― 3. 3920.49.00.00 β PVC Foam Plastic Sheet, Non-Cellular
| Item | Content |
|---|---|
| Base Tariff | 5.8% (ad valorem) |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 40.8% |
| Tax Calculation | CIF Value Γ 40.8% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:3920.49.00.00 β FOOTNOTE:9903.88.01 β Section 122 |
π Caution:
- This code is for "non-cellular" sheets. If your product is true foam (cellular), this classification may be incorrect and lead to audits.
- Base rate 5.8% is between the other two.
π― 4. 3921.12.11.00 β PVC Foam Plastic Board/Sheet, Foamed
| Item | Content |
|---|---|
| Base Tariff | 4.2% (ad valorem) |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 39.2% |
| Tax Calculation | CIF Value Γ 39.2% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β USITC:3921.12.11.00 β FOOTNOTE:9903.88.01 β Section 122 |
π Advantage:
- Lowest base tariff at 4.2%.
- Lowest total tariff at 39.2%.
- Recommended for standard PVC foam plastic sheets/boards if they fit this description.
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Required Documentation Checklist
| Document | Mandatory | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must include: Material (100% PVC), Density, Thickness, Color (Grey), Cell Structure (Open/Closed) |
| β Commercial Invoice | βοΈ | Clearly state "PVC Foam Plastic Sheet, Grey, for [Use]" |
| β Packing List | βοΈ | Detail net/gross weight, dimensions, number of sheets |
| β Certificate of Origin (CO) | βοΈ | For China origin, to confirm Section 301 applicability |
| β Material Safety Data Sheet (MSDS) | βοΈ | Often required for plastic products |
| β Test Reports | βοΈ | If applicable, e.g., flame retardancy (UL94), density test |
β 2. Classification Strategy (Key Tips)
π₯ "Foam vs. Sheet: Declare Accurately, Avoid Audits!"
| Scenario | Recommended HS Code | Risk of Misclassification |
|---|---|---|
| True Foam Sheet (Closed-cell, lightweight) | 3921.12.11.00 (39.2%) |
Low risk if described correctly |
| Display Board (Foam, for signage) | 3921.12.19.50 (40.3%) |
Medium risk if not clearly for display |
| Custom Sheet (Foam, general use) | 3921.12.50.00 (41.5%) |
Low risk |
| Non-Cellular PVC Sheet (Dense, rigid) | 3920.49.00.00 (40.8%) |
High risk if product is actually foam |
π Critical Advice:
- If the product is lightweight and has visible cells, it is foam. Use 3921.12 codes.
- Do not use3920.49.00.00for foam sheets unless you have a strong legal basis and customs pre-ruling.
- Grey color should be mentioned in the description but does not affect HS code.
β 3. Special Cases
| Scenario | Handling Advice |
|---|---|
| OEM Custom Sizes | Use 3921.12.50.00. Provide cutting templates or specs to prove custom nature. |
| Combined with Other Materials | If laminated with aluminum or fabric, classification may change. Consult customs broker. |
| Sample Shipments | Even samples are subject to tariffs. No de minimis exemption. |
| Pre-Ruling Request | Highly recommended to get an Advance Ruling from CBP, especially if uncertain between 3921.12 and 3920.49. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tariff (China Origin) | Key Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3921.12.11.00 |
39.2% | None specific | Section 301 + 122 apply. High cost. |
| π¨π³ China | 3921.12.11.00 |
4.2% | CCC (if applicable) | No additional tariffs. |
| πͺπΊ EU | 3921.12.00.00 |
~6.5% | CE (if applicable) | No Section 301. Lower cost. |
| π¬π§ UK | 3921.12.00.00 |
~6.5% | UKCA | Post-Brexit rules apply. |
| π―π΅ Japan | 3921.12.00.00 |
6.0% | PSE (if electrical) | No additional tariffs. |
π Conclusion:
- USA is the most expensive market due to Section 301 and Section 122 tariffs.
- China, EU, UK, Japan have significantly lower tariffs.
- Consider supply chain diversification if targeting the US market heavily.
π VI. Common Errors & Pitfalls (Blood Lessons)
β Error 1: Declaring PVC Foam Sheets as "Plastic Sheets" without specifying "Foam"
π Consequence: Customs may reclassify to a higher tariff code or demand more duties.
β Error 2: Using 3920.49.00.00 for genuine Foam Sheets
π Consequence: Misclassification risk. If audited, back taxes + penalties. 3920 is for non-cellular.
β Error 3: Assuming De Minimis Exemption Applies
π Consequence: Even small shipments are subject to full tariffs. No $800 exemption for Chinese PVC foam sheets.
β Error 4: Not Providing Density/Cell Structure Info
π Consequence: CBP may request additional info, causing delays.
β Correct Declaration Example:
"PVC Foam Plastic Sheet, Grey, Closed-Cell, 3mm Thickness, 1220mm x 2440mm, for Signage, HS Code: 3921.12.11.00"
π― VII. Conclusion: Professional Classification, Cost Optimization
π― Remember the Formula:
πΉ "Foam = 3921, Dense = 3920"
πΉ "3921.12.11.00 is the Best Rate (39.2%)"
πΉ "Always Declare 'Foam' and 'Cell Structure'"
π Pro Tip:
If your PVC foam sheets are originating from Vietnam, Malaysia, or Thailand, you may avoid US Section 301 tariffs. However, Rules of Origin must be strictly met. Consider pre-ruling to confirm eligibility.
π£ Immediate Action:
π Contact a Licensed Customs Broker
π¦ Prepare Product Specs (Density, Cell Structure, Material)
π Request an Advance Ruling from CBP
π Optimize Landed Cost, Avoid Audits, Ensure Smooth Clearance!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Dollar Saved is a Dollar Earned!
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.