White PVC Foam Board
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921125000 | 41.5% | CN | US | Official Doc |
| 3921121950 | 40.3% | CN | US | Official Doc |
AI Analysis
🧱 White PVC Foam Board (Rigid Cellular PVC Sheet)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition: What Exactly Is "White PVC Foam Board"?
White PVC Foam Board, also known as Rigid Cellular PVC Sheet or Foam PVC Board, is a lightweight, water-resistant, and durable plastic material widely used in signage, interior decoration, construction, and advertising displays.
In international trade, this product is classified under Chapter 39 (Plastics and Articles Thereof), specifically under Heading 3921 (Other Plates, Sheets, Film, Foil and Strip, of Plastics).
⚠️ Critical Classification Distinction:
The classification depends entirely on surface treatment and composition:
1. Plain Cellular PVC: Pure PVC polymer, foamed, no other materials attached.
2. Composite PVC: Cellular PVC core combined with other materials (e.g., textile backing, metal foil, or paper lamination).
🎯 Key Decision Point:
- If it is pure PVC foam → HS Code 3921.12.50.00
- If it is PVC foam bonded to textile/fabric → HS Code 3921.12.19.50
📦 II. HS Code Classification Details (2026 Official Tariff Schedule)
| HS Code | Product Description | Classification Logic | Applicable Scenario |
|---|---|---|---|
3921.12.50.00 |
Other plates, sheets, film, foil and strip, of plastics: Cellular: Of polymers of vinyl chloride: Other | Pure Cellular PVC. No composite materials. | Standard white/black/grey PVC foam boards, Sunboard, CeilBoard, Signboard substrates. |
3921.12.19.50 |
Other plates, sheets, film, foil and strip, of plastics: Cellular: Of polymers of vinyl chloride: Combined with textile materials: Other Other | Textile-Backed Cellular PVC. PVC foam bonded to fabric/textile. | PVC foam boards with fabric backing for wall coverings, soundproofing, or flexible signage mounts. |
🔍 Important Note:
- "White" color does not affect HS code; it is a physical property.
- "Foam/Cellular" is the key technical feature triggering Subheading 3921.12.
- "Vinyl Chloride" (PVC) is the polymer type.
- If the board has only PVC foam structure → Use 3921.12.50.00.
- If the board has PVC foam + textile layer (e.g., glued fabric back) → Use 3921.12.19.50.
💰 III. 2026 Customs Duty & Tax Rate Breakdown (For US Imports from China)
✅ Destination Country: United States (US)
✅ Origin Country: China (CN)
✅ Applicable Time: Current (2025–2026)
🎯 1. 3921.12.50.00 – Pure Cellular PVC Foam Board
| Item | Detail |
|---|---|
| Base Tariff Rate | 6.5% (Most Favored Nation / MFN) |
| Section 301 Additional Tariff | +25.0% (China-origin goods under List 4A) |
| Total Tariff Rate | 31.5% |
| Tax Calculation | CIF Value × 31.5% |
| De Minimis Exemption | ❌ Not Eligible (Value > $800) |
| Legal Basis | HTSUS: 3921.12.50.00 → Section 301: Footnote 9903.88.01 |
📌 Explanation:
- 6.5% is the standard US duty for cellular PVC sheets.
- 25% is the punitive tariff imposed by the US Trade Representative (USTR) under Section 301 against Chinese plastic products.
- Total: 31.5% is a significant cost factor. Must be included in landed cost calculations.
🎯 2. 3921.12.19.50 – PVC Foam Board Combined with Textile Materials
| Item | Detail |
|---|---|
| Base Tariff Rate | 5.3% (MFN) |
| Section 301 Additional Tariff | +25.0% (China-origin goods) |
| Total Tariff Rate | 30.3% |
| Tax Calculation | CIF Value × 30.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | HTSUS: 3921.12.19.50 → Section 301: Footnote 9903.88.01 |
📌 Explanation:
- The base rate is slightly lower (5.3% vs 6.5%) because composite plastic-textile items are sometimes viewed as having different utility.
- However, the 25% Section 301 tariff still applies.
- Total: 30.3% is marginally cheaper but requires strict proof of textile composition.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Essential Documentation Checklist
| Document | Requirement | Purpose |
|---|---|---|
| Commercial Invoice | Must specify "PVC Foam Board" or "Cellular PVC Sheet" | Clear product identification |
| Product Specification Sheet | Include: Density (kg/m³), Thickness, Width/Length, Color, Material Composition | Critical for HS code verification |
| Material Safety Data Sheet (MSDS) | Required for chemical compliance | FDA/OSHA requirements |
| Photos of Product & Labels | Show raw edge, surface, and packaging | Prove "cellular" structure (foam core visible) |
| Bill of Lading (B/L) | Consistent with invoice | Trade compliance |
| Certificate of Origin | If claiming preferential rates (e.g., via Vietnam transshipment, but note scrutiny) | Origin verification |
✅ 2. Classification Strategy: How to Declare Correctly
🔥 Golden Rule: "Look at the Cross-Section!"
| Scenario | Correct HS Code | Risk if Wrong |
|---|---|---|
| Solid white foam board (PVC only, no backing) | 3921.12.50.00 |
Misclassification penalty + back duties |
| PVC foam with fabric backing (glued textile layer) | 3921.12.19.50 |
Overpayment (if declared as 50.00) or underpayment (if declared as 19.50 incorrectly) |
| Solid (non-cellular) PVC Sheet | Wrong Category! → Likely 3921.10 |
Tariff may differ, but product description mismatch causes seizure |
| PVC Foam + Aluminum Foil Lamination | Likely 3921.90 (Other plastics) |
Do NOT use PVC-specific subheadings if other materials dominate |
📌 Pro Tip:
If your PVC foam board has a printed surface (e.g., wood grain PVC foam board), it is still3921.12.50.00because printing is a surface finish, not a composite material change.
✅ 3. Common Clearance Mistakes & Solutions
| ❌ Mistake | ✅ Solution |
|---|---|
| Declaring as "Plastic Sheet" without specifying "Cellular" | Clearly state "Cellular PVC Foam Board" on invoice and packing list. Use photos showing foam core. |
| Confusing PVC Foam with PE Foam (EPE) | PE foam falls under 3921.90. PVC foam is 3921.12. Chemical composition differs! Provide MSDS to prove PVC. |
| Under-declaring value to avoid 31.5% tariff | Illegal! CBP audits plastic imports heavily. Use accurate CIF value. |
| Ignoring Section 301 Eligibility | Check if your specific manufacturer has a 301 Exclusion (rare for generic foam boards, but verify). |
🌍 V. Global Market Comparison (2026)
| Country | HS Code | Base Duty | Total Duty (China Origin) | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3921.12.50.00 |
6.5% | 31.5% | High 301 tariff. |
| 🇺🇸 USA | 3921.12.19.50 |
5.3% | 30.3% | Slightly lower base rate. |
| 🇪🇺 EU | 3921.12 |
6.5% | 6.5% | No Section 301 equivalent. |
| 🇨🇳 China (Import) | 3921.12 |
6.5% | 6.5% | Standard MFN rate. |
| 🇮🇳 India | 3921.12 |
Varies | Varies | May have BCD + SWS. Check latest notification. |
📌 Insight:
- USA is the most expensive market for Chinese PVC foam boards due to 31.5% total duty.
- EU and China have much lower barriers (~6.5%).
- Consider supply chain diversification (e.g., manufacturing in Vietnam/Thailand) to mitigate US tariffs, but ensure origin rules are strictly met.
📌 VI. Conclusion & Action Plan
🎯 Final Checklist for Importers:
- Confirm Composition: Is it pure PVC or PVC + Textile?
- Pure →
3921.12.50.00(31.5% Total Duty) - Textile-backed →
3921.12.19.50(30.3% Total Duty) - Prepare MSDS & Photos: Prove it is cellular PVC (foam core visible).
- Calculate Landed Cost: Include 31.5% duty + freight + insurance.
- Verify Exclusions: Check USTR website for any 301 exclusions applicable to your specific HS code and manufacturer.
💡 Pro Tip:
🔹 "PVC Foam is heavy on duty, not on weight!"
🔹 Accurate description = Faster clearance. Use terms like "Rigid Cellular PVC Foam Sheet, White, Unprinted" to avoid ambiguity.
📣 Immediate Action:
📞 Engage a licensed customs broker to verify your specific product samples.
📄 Request a Binding Tariff Ruling from US CBP if shipping high volumes.
🚀 Optimize your supply chain to handle the 31.5% US tariff effectively.
✨ Professional Customs Compliance Starts with Accurate Classification!
💼 Every percentage point saved is pure profit!
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.