Polyester Flame Retardant Board
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921190090 | 41.5% | CN | US | Official Doc |
| 3921110000 | 40.3% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3920300000 | 40.8% | CN | US | Official Doc |
| 3920995000 | 40.8% | CN | US | Official Doc |
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AI Analysis
π‘οΈ Polyester Flame Retardant Board (Plastic Sheets/Plates)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Flame Retardant Plastic Boards"?
Polyester Flame Retardant Board refers to rigid or semi-rigid sheets/plates made from polyester-based polymers (typically unsaturated polyester resins or PET/PBT variants) treated with flame retardants. In international trade, especially when importing into the US, classification hinges on:
Material Basis: Is it a specific polymer (e.g., Polystyrene vs. Polyester)? The provided data explicitly mentions "Polystyrene" (θθ―δΉη―), which creates a classification conflict if the user input is strictly "Polyester". However, based on the provided , all matching HS codes are derived from Polystyrene products. We will analyze based on the provided data's assumption that the material is treated/matched as Polystyrene or that the system has mapped "Polyester" to these Polystyrene codes for demonstration. Crucially, if the material is genuinely Polyester, these codes may be incorrect. For the purpose of this analysis, we strictly follow the provided which matches Polystyrene (θθ―δΉη―).
Form: Sheet/Plate (ι泑沫, non-foam, non-reinforced generic). Feature: Flame Retardant (ι»η). This property does not change the fundamental plastic category in HS nomenclature but may affect duty rates or safety certifications.
β οΈ Critical Discrepancy Alert:
- The user input is "Polyester".
- The<DATA>provided contains 5 HS Codes, all of which explicitly state the material is "Polystyrene" (θθ―δΉη―).
- If your product is genuinely Polyester (e.g., PET, PBT, Unsaturated Polyester), the HS Codes below (3921.x, 3926.x) are likely INCORRECT. Polyester sheets usually fall under 3920.61 (PET sheets) or 3920.49 (Other plastics).
- For this response, we will analyze the provided data as if the material was Polystyrene or as per the system's output, but we STRONGLY ADVISE verifying the material.
π¦ II. HS Code Classification Details (Based on Provided )
The following codes are extracted directly from the provided data. Note that all summaries confirm Polystyrene as the material.
| HS Code | Product Description (Based on Data) | Material Match | Form Match | Key Attribute |
|---|---|---|---|---|
3921.19.00.90 |
Other plates, sheets, film, foil and strip, of plastics | β Polystyrene | β Plate/Sheet | Generic "Other" plastic plate |
3921.11.00.00 |
Plates, sheets, film, foil and strip, of polymers of ethylene | β Conflict: Data says "Polystyrene", Code implies Ethylene polymers (Polyethylene) | β Plate/Sheet | Data summary claims match, but HS title conflicts with Polystyrene. |
3926.90.99.89 |
Other articles of plastics | β Polystyrene | β Article (Fallback) | "Other plastic articles" (Catch-all) |
3920.30.00.00 |
Plates, sheets, etc., of polymers of styrene | β Polystyrene | β Plate/Sheet | Most Accurate Match for Polystyrene Sheets |
3920.99.50.00 |
Other plates, sheets, etc., of plastics | β Polystyrene | β Plate/Sheet | Generic "Other" plastic sheet |
π Important Note on
3921.11.00.00:
The HS Code3921.11typically covers Polyethylene (polymers of ethylene). The data summary claims it matches Polystyrene. This is a classification error in the provided data. Polystyrene sheets should go to 3920.30 or 3921.90. We will exclude3921.11from the primary recommendation due to this material mismatch, but list it as per data.π Important Note on
3926.90.99.89:
This is a "catch-all" for other plastic articles. It is less precise than3920or3921for flat sheets/plates. Use only if the form is not clearly a "sheet/plate" under 3920/3921.
π° III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: Rates reflect current 301/122 measures.
π― 1. 3921.19.00.90 β Other Plastic Plates/Sheets (Generic)
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% (ad valorem) |
| Section 301 Duty (Add-on) | +25.0% |
| Section 122 Duty (Add-on) | +10.0% |
| Total Effective Duty Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Exemption | β Not Eligible (Value > $800 is taxed; < $800 may still be subject to inspection, but duty applies at entry) |
| Legal Basis Path | HTS:3921.19.00.90 β USITC Footnote 122 β USITC Footnote 301 |
π Explanation:
- 6.5%: Standard MFN base rate for "other plastic plates".
- 25%: Section 301 tariff (List 3/4A) on many plastics.
- 10%: Section 122 tariff (Emergency Action) on certain goods from China.
- Total 41.5% is a very high duty rate.
π― 2. 3921.11.00.00 β Polymers of Ethylene (Mismatch Risk)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Duty (Add-on) | +25.0% |
| Section 122 Duty (Add-on) | +10.0% |
| Total Effective Duty Rate | 40.3% |
| Tax Calculation | CIF Value Γ 40.3% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | HTS:3921.11.00.00 β USITC Footnote 122 β USITC Footnote 301 |
π Warning:
- Material Conflict: This code is for Polyethylene. If your product is Polystyrene or Polyester, do not use this code. Misclassification can lead to penalties.
- Tax: 40.3% is slightly lower than 3921.19, but the risk of customs audit is high.
π― 3. 3926.90.99.89 β Other Plastic Articles (Catch-All)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Duty (Add-on) | +7.5% |
| Section 122 Duty (Add-on) | +10.0% |
| Total Effective Duty Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | HTS:3926.90.99.89 β USITC Footnote 122 β USITC Footnote 301 |
π Explanation:
- 22.8% is significantly lower than other options.
- Why? Section 301 duty on "Other Plastic Articles" (3926) is only 7.5%, not 25%.
- Risk: Customs may challenge this if the item is clearly a "sheet/plate" (which should go to 3920/3921). However, if itβs a complex molded part or has specific uses, this might be defensible. Use with caution.
π― 4. 3920.30.00.00 β Polymers of Styrene (Most Accurate for Polystyrene)
| Item | Content |
|---|---|
| Base Duty Rate | 5.8% |
| Section 301 Duty (Add-on) | +25.0% |
| Section 122 Duty (Add-on) | +10.0% |
| Total Effective Duty Rate | 40.8% |
| Tax Calculation | CIF Value Γ 40.8% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | HTS:3920.30.00.00 β USITC Footnote 122 β USITC Footnote 301 |
π Explanation:
- Most Technically Correct for Polystyrene Sheets/Plates.
- 40.8% total duty.
- Base 5.8% is slightly higher than 3921.11 but lower than 3921.19.
- Recommendation: If the material is truly Polystyrene, this is the safest code despite the high tax.
π― 5. 3920.99.50.00 β Other Plastic Plates/Sheets (Generic)
| Item | Content |
|---|---|
| Base Duty Rate | 5.8% |
| Section 301 Duty (Add-on) | +25.0% |
| Section 122 Duty (Add-on) | +10.0% |
| Total Effective Duty Rate | 40.8% |
| Tax Calculation | CIF Value Γ 40.8% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | HTS:3920.99.50.00 β USITC Footnote 122 β USITC Footnote 301 |
π Explanation:
- 40.8% total duty.
- Similar to3920.30, but less specific. Use if3920.30is not applicable for some technical reason.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
β 1. Document Checklist (Non-Negotiable)
| Document | Must Provide | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state Material Composition (e.g., "100% Polystyrene" or "Polyester Resin"). CRITICAL: If it's Polyester, do NOT use the Polystyrene codes below. |
| β Material Safety Data Sheet (MSDS) | βοΈ | Confirms flame retardant additives and chemical composition. |
| β Product Photos (Clear) | βοΈ | Show shape (sheet/plate), thickness, and any labeling. |
| β Flame Retardancy Certificate | βοΈ | UL94 rating (e.g., V-0, V-1) to justify "Flame Retardant" claim. |
| β Commercial Invoice | βοΈ | Describe as "Plastic Sheets, Polystyrene, Flame Retardant" (if data is correct). |
| β Packing List | βοΈ | Detail weight, dimensions, and packaging. |
β 2. Declaration Tips (Key Mantras)
π₯ "Material First, Form Second, Code Specific, Tax Avoids Pitfall!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Polystyrene Sheets | 3920.30.00.00 |
Misclassify as 3926 (Art) to save tax β High Audit Risk |
| Polyester Sheets | NOT IN LIST β Use 3920.61 (PET) or 3920.49 |
Force-fit to 3921.19 β Misclassification Penalty |
| Flame Retardant Additive | Declare in description, but do not change HS code solely for this | Assume flame retardant changes material category β Wrong Code |
| Foam vs. Solid | Clearly state "Non-Foam, Solid Sheet" | Call it "Foam Board" if solid β Wrong Code |
β 3. Special Situation Handling
| Situation | Recommendation |
|---|---|
| Material is Actually Polyester | STOP. Do not use the codes below. Consult a customs broker for 3920.61 (PET) or 3920.49. The provided data is for Polystyrene. |
| Low Value Shipment (< $800) | Section 122 and 301 duties may still apply, but de minimis rules are complex. Consult broker. |
| Flame Retardant Certification | Ensure UL94 or equivalent is documented. US customs may ask for proof of material safety. |
| Origin: Not China | If origin is Vietnam, Mexico, etc., Section 301 and 122 may not apply. Duty could drop to 5-6%. Verify Certificate of Origin. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate | Certification Requirement | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3920.30.00.00 (if Polystyrene) |
40.8% | UL, RoHS (if applicable) | High duty due to 301/122. |
| π¨π³ China | 3920.30.00.00 |
5.3% | CCC (if applicable) | No anti-dumping/add-on duties. |
| πͺπΊ EU | 3920.30.00.00 |
0% - 6.5% | CE, RoHS | Lower duty, stricter environmental rules. |
| π¬π§ UK | 3920.30.00.00 |
0% - 6.5% | UKCA, RoHS | Post-Brexit rules apply. |
| π―π΅ Japan | 3920.30.00.00 |
0% - 6.0% | PSE (if electrical) | Low duty, high quality standards. |
π Conclusion:
- USA has the highest duty (40.8%) for Polystyrene sheets from China.
- Consider sourcing from non-China origins to avoid 301/122 tariffs.
- If material is Polyester, US duty may be lower (check 3920.61 rate), but NOT in the provided data.
π VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
β Error 1: Using 3926.90.99.89 (22.8% duty) for a simple sheet/plate
π Consequence: Customs may reclassify to 3920.30 (40.8%) β Back taxes + penalties!
β Error 2: Assuming "Polyester" input matches Polystyrene HS Codes
π Consequence: Major Misclassification. If the product is Polyester, it should be under 3920.61 or 3920.49. Using 3920.30 (Styrene) for Polyester is incorrect.
π Action: Verify material composition!
β Error 3: Not declaring Flame Retardant content
π Consequence: May trigger safety reviews or delays.
π Action: Include UL94 rating in documentation.
β Error 4: Ignoring Section 122 Tariff
π Consequence: Unexpected 10% charge at customs.
π Action: Factor 10% into landed cost calculations.
β Correct Practice:
"Polystyrene Sheet, Flame Retardant, UL94 V-0, 2mm Thickness, Non-Foam, HS 3920.30.00.00"
(If truly Polyester, change to appropriate Polyester HS Code)
π― VII. Conclusion: Precision Classification, Cost Control, Risk Mitigation!
π― Remember the Mantra:
πΉ "Material Defines Code, Form Defines Chapter, Tariff Defines Cost, Origin Defines Savings!"
πΉ "If it's Polyester, Don't Use Polystyrene Codes! Verify Before You Declare!"
π Pro Tip:
If your product is Polyester (PET/PBT), the correct HS Code is likely 3920.61.00.00 or 3920.49.00.00. Check the latest HTS for exact rates. The provided data is for Polystyrene, which may not apply to your "Polyester" product. Always confirm material composition with your supplier.
π£ Immediate Action:
π Verify Material: Is it Polystyrene or Polyester?
π Select Correct HS Code:
- If Polystyrene:3920.30.00.00(40.8% duty)
- If Polyester:3920.61.00.00(Check current rate, likely lower)
π Get Pre-Ruling: Apply for an Import Ruling from US CBP to confirm HS Code and duty rate.
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Percentage Point Matters in Your Landed Cost!
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.