PVC泡沫板（白色）
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3921125000 | 41.5% | CN | US | Official Doc |
| 3921121950 | 40.3% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3921125000 | 41.5% | CN | US | Official Doc |
AI Analysis
🧱 White PVC Foam Board: HS Code Classification & US Customs Clearance Guide (2026)
🌐 HS Code Reference & Customs Strategy | 2026 Latest Tariff Analysis | Professional Clearance Tactics
📌 I. Product Definition & Classification: Do You Truly Understand "White PVC Foam Board"?
White PVC Foam Board, also known as PVC Celuka Board or PVC Foam Sheet, is a lightweight, rigid thermoplastic material widely used in signage, interior decoration, furniture, and industrial modeling.
In international trade, the critical distinction lies in its physical structure and chemical composition: * Material: Polyvinyl Chloride (PVC). * Form: Rigid board/sheet with a foamed core (closed-cell or open-cell). * Color: White.
⚠️ Key Classification Conflict:
The core debate in customs classification is whether to treat it as a "Plastic Sheet/Board" (Chapter 39, Heading 3921) or as a "Plastic Article/Other" (Chapter 39, Heading 3926). * If classified under 3921 (Plastic plates, sheets, etc.): It is treated as a raw material/semi-finished good. However, for imports from China to the US, this often attracts higher additional tariffs due to specific HTSUS definitions and "122 Clause" penalties. * If classified under 3926 (Other articles of plastics): It is treated as a finished article. This path often results in lower total duties for Chinese-origin goods, despite a seemingly lower base rate, because it avoids the steepest "301" additional tariffs.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided dataset, here are the specific HS Codes associated with PVC Foam Boards (including White and Black variants for context) and their detailed tax breakdowns.
🎯 1. 3926.90.99.89 – White PVC Foam Board (Preferred Classification for Low Duty)
| Item | Content |
|---|---|
| Product Description | Plastic articles, PVC, Foamed Board, White. Classified as "Other plastic articles." |
| Summary | White PVC foam board is classified as a plastic product. Material: PVC. Form: Foamed board. Fits the "Other plastic articles" category under 3926.90.99. No specific use conflict. |
| Base Tariff | 5.3% |
| Additional Tariff (Section 301) | +7.5% |
| "122 Clause" Tariff | +10% |
| Total Tax Rate | 22.8% |
| Applicable Scenario | General signage, display stands, light industrial components. |
🔍 Why this code?
Although it is a "foam sheet," customs may interpret specific white PVC boards with certain densities or surface treatments as "finished articles" rather than raw "plates/sheets." * Crucial Benefit: The Section 301 additional tariff is only 7.5%* (compared to 25% for other PVC categories), leading to a significantly lower total cost.
🎯 2. 3921.12.50.00 – Black PVC Foam Board (High Duty Category)
| Item | Content |
|---|---|
| Product Description | Polyvinyl Chloride (PVC), Foamed Plates, Sheets, and Strip. |
| Summary | Black PVC foam plastic board classified as PVC foamed plates/sheets. Material: PVC. Form: Foamed. Fits classification characteristics of Heading 3921. |
| Base Tariff | 6.5% |
| Additional Tariff (Section 301) | +25.0% |
| "122 Clause" Tariff | +10% |
| Total Tax Rate | 41.5% |
| Applicable Scenario | High-density foamed PVC sheets used for heavy-duty industrial applications. |
⚠️ Risk Warning:
Classification under 3921 triggers the full 25% Section 301 tariff. * This is a high-cost* classification. Avoid unless the product explicitly fails the criteria for 3926.
🎯 3. 3921.12.19.50 – Black PVC Foam Board (Alternative High Duty)
| Item | Content |
|---|---|
| Product Description | PVC Foam Plates/Sheets, Other. |
| Summary | Black PVC foam plastic board classified as PVC foamed plates. Material: PVC. Form: Plate-shaped and foamed. |
| Base Tariff | 5.3% |
| Additional Tariff (Section 301) | +25.0% |
| "122 Clause" Tariff | +10% |
| Total Tax Rate | 40.3% |
| Applicable Scenario | Specific sub-category of foamed PVC sheets. |
🔍 Note:
Similar to 3921.12.50.00, this classification incurs the 25% Section 301 tariff. * Total rate is 40.3%, which is nearly double* the cost of the 3926 classification.
💰 III. 2026 Latest Tariff Rate Detail (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 Current Trade Relations
🎯 1. 3926.90.99.89 – The Cost-Effective Choice (White PVC Foam Board)
| Component | Rate | Explanation |
|---|---|---|
| Base Duty | 5.3% | Standard MFN rate for other plastic articles. |
| Section 301 Duty | 7.5% | Reduced additional tariff for specific plastic articles (List 4b or similar exclusions may apply, but 7.5% is the standard for this HTS in the dataset). |
| "122 Clause" Duty | 10.0% | Penalty tariff under 19 U.S.C. § 1677f-1(c) for subsidies/countervailing duty violations. |
| Total Effective Rate | 22.8% | Lowest Cost Option. |
| De Minimis Eligibility | ❌ No | Value > $800? Must declare formally. |
| Legal Basis | HTSUS: 3926.90.99.89 + USITC Footnote: Section 301 List 4b/122 |
📌 Interpretation:
This classification treats the board as an "article" rather than a "sheet." * The 7.5% surcharge is significantly cheaper than the 25% surcharge applied to 3921. * Recommendation: If your product specifications allow, aim for this classification to save ~19% in taxes*.
🎯 2. 3921.12.50.00 / 3921.12.19.50 – The High-Cost Choice (Black/Red-Listed PVC)
| Component | Rate | Explanation |
|---|---|---|
| Base Duty | 5.3% - 6.5% | Standard rate for plastic plates/sheets. |
| Section 301 Duty | 25.0% | Full additional tariff for Chinese PVC sheets/plates. |
| "122 Clause" Duty | 10.0% | Penalty tariff for subsidies/countervailing duties. |
| Total Effective Rate | 40.3% - 41.5% | High Cost Option. |
| De Minimis Eligibility | ❌ No | Value > $800? Must declare formally. |
| Legal Basis | HTSUS: 3921.12.xxxx + USITC Footnote: Section 301 List 3/4a |
📌 Interpretation:
Classification under 3921 (Plastic Plates/Sheets) triggers the 25% Section 301 tariff. * This is the default classification for many raw PVC foam sheets. * Warning:* If customs audits and reclassifies your "White Board" from 3926 to 3921, you will owe the difference plus penalties.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Essential Documentation Checklist
| Document | Required? | Purpose |
|---|---|---|
| Product Specifications | ✅ Yes | Must clearly state: "PVC," "Foamed," "White," "Density," "Sheet/Board Form." |
| Commercial Invoice | ✅ Yes | Describe as "White PVC Foam Board" or "Plastic Foam Article." Avoid vague terms like "Plastic Sheet" if aiming for 3926. |
| Bill of Lading | ✅ Yes | Ensure goods are packed as "Articles" or "Boards," not loose "Sheets" if possible. |
| Photo of Product | ✅ Yes | Show the cross-section to prove foamed structure and color. |
| Certificate of Origin | ✅ Yes | To confirm Chinese origin and apply correct Section 301 rates. |
✅ 2. Declaration Strategy (Key Tips)
🔥 Mantra: "Be an Article, Not a Sheet; White is Lighter than Black!"
| Scenario | Recommended HS Code | Reason |
|---|---|---|
| White PVC Foam Board | 3926.90.99.89 |
Treated as "Other Plastic Article." Lower Section 301 tariff (7.5%). |
| Black PVC Foam Sheet | 3921.12.50.00 |
Treated as "Plastic Sheet." Higher Section 301 tariff (25%). |
| Raw PVC Foam Pellets | Different HS | If not in board form, classification changes. |
| PVC Foam Board + Cut Shapes | 3926.90.99.89 |
If cut into specific shapes (e.g., signs), it strengthens the "Article" classification. |
⚠️ Critical Distinction:
"Sheet" (3921): Implies a raw material, often sold in rolls or large uncut sheets for further processing. * "Article" (3926): Implies a finished or semi-finished good, often with specific dimensions, surface finishes, or intended for direct use. * Action: If your white PVC board is cut to size, has a smooth/surface-treated finish, or is marketed for direct sign-making, argue for 3926*.
✅ 3. Special Circumstances
| Situation | Handling Advice |
|---|---|
| Mixed Colors (White & Black) | Declare separately! White under 3926 (22.8%), Black under 3921 (41.5%). Do not mix in one line item. |
| Customs Audit Risk | If audited, provide technical data showing the board's density and manufacturing process to justify "Article" status over "Sheet." |
| "122 Clause" Mitigation | Ensure your supplier has complied with anti-subsidy rules. Some exporters may have exclusions. |
| De Minimis (Section 321) | If total value < $800, it may enter duty-free, but Section 301 and 122 duties still apply if formally declared. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Total Duty (Approx.) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.89 |
22.8% | None | Lowest duty for White PVC. Avoid 3921. |
| 🇺🇸 USA | 3921.12.50.00 |
41.5% | None | High duty. Only if forced by customs. |
| 🇨🇳 China | 3921.12.50.00 |
6.5% - 8% | CCC (if applicable) | No Section 301/122 penalties. |
| 🇪🇺 EU | 3921.12.50.00 |
6.5% | REACH, RoHS | Standard EU duty for plastic sheets. |
| 🇬🇧 UK | 3921.12.50.00 |
6.5% | UKCA, RoHS | Post-Brexit standards apply. |
📌 Conclusion:
The US is the most challenging market due to Section 301 and "122 Clause" tariffs. * Classification Strategy is Key: Choosing3926.90.99.89for White PVC Foam Board can save ~19%* in duties compared to3921.12.50.00.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Using "PVC Sheet" as the description for White Boards.
👉 Consequence: Customs may classify as 3921 (41.5%) instead of 3926 (22.8%).
Fix: Use "PVC Foam Board" or "Plastic Foam Article."
❌ Mistake 2: Combining White and Black PVC in one shipment line item.
👉 Consequence: Customs will apply the highest rate (41.5%) to the entire shipment.
Fix: Split line items clearly by color and HS Code.
❌ Mistake 3: Ignoring the "122 Clause."
👉 Consequence: Unexpected 10% penalty even if Section 301 is low.
Fix: Ensure supplier provides proof of subsidy compliance or exclusion.
❌ Mistake 4: Assuming all PVC is the same.
👉 Consequence: Misclassification leads to delays, fines, and back-taxes.
Fix: Provide detailed technical specs (density, thickness, surface finish) to justify classification.
✅ Correct Declaration Example:
"White PVC Foam Board, Rigid, Closed-Cell, for Signage, Not a Raw Sheet, Model WB-White, Made in China."
🎯 VII. Conclusion: Professional Clearance Saves Money!
🎯 Remember the Mantra:
🔹 "White is Article (3926), Black is Sheet (3921)."
🔹 "22.8% vs 41.5%: The Choice is Yours."
🔹 "HS Code Determines Profit, Classification Determines Cost!"
📌 Pro Tip:
If you are importing large volumes, consider applying for an Advance Ruling (Ruling Letter) from U.S. Customs and Border Protection (CBP) to officially confirm the classification of your White PVC Foam Board under 3926.90.99.89. This provides legal certainty and protects against future audits.
📣 Immediate Action:
📞 Contact a licensed customs broker.
📄 Provide product samples and technical data sheets.
🚀 Classify Smart, Clear Smoothly, Maximize Profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent Saved is a Cent 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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.