灰色PVC发泡板
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3921125000 | 41.5% | CN | US | Official Doc |
| 3921121100 | 39.2% | CN | US | Official Doc |
| 3921121100 | 39.2% | CN | US | Official Doc |
| 3921125000 | 41.5% | CN | US | Official Doc |
AI Analysis
🟦 PVC Foamed Boards (Grey)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Grey PVC Foamed Boards"?
Grey PVC foamed boards are rigid, lightweight plastic sheets widely used in construction, signage, interior decoration, and industrial applications. In international trade, their classification hinges on two key factors: material composition (Polyvinyl Chloride) and physical form (Foamed/Expanded vs. Solid Plate).
Key Distinction: * Foamed/Puffed State (发泡状): The board contains air bubbles, making it lighter and more insulating. This often falls under "foamed plates" (3921.12). * General Plastic Article (其他塑料制品): If not explicitly defined as a specific foamed plate type in some contexts, it may fall under general plastic articles (3926.90).
⚠️ Critical Classification Point:
- If the product is explicitly identified as "Foamed Plate/Sheet" made of PVC → Refer to 3921.12.xx.xx series.
- If the product is considered a generic "Plastic Article" or the specific foamed subtype isn't recognized → Refer to 3926.90.99.89.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate Summary |
|---|---|---|---|
3926.90.99.89 |
Other plastic articles (White/Generic PVC Foamed Board Reference) | General decorative boards, non-specific industrial uses | 22.8% |
3921.12.50.00 |
Industrial PVC Foamed Board (Plates of Vinyl Chloride Polymers) | Heavy-duty industrial panels, chemical-resistant sheets | 41.5% |
3921.12.11.00 |
Industrial PVC Foamed Board (Foamed Plates of PVC) | Specialized foamed sheets, lightweight construction materials | 39.2% |
3921.12.11.00 |
Industrial PVC Foamed Board (Foamed Plate Feature Compliance) | Boards meeting 3921 characteristics (foamed structure) | 39.2% |
3921.12.50.00 |
Industrial PVC Foamed Board (Foamed Plate/Sheet/Film) | Generic industrial foamed PVC products | 41.5% |
🔍 Key Reminder:
- Color (Grey vs. White) generally does NOT change the HS Code classification directly. The primary determinant is the structural form (foamed vs. solid) and industrial application. -3926.90.99.89is often used for white or generic PVC foamed boards where specific "foamed plate" subheadings might not apply or for general classification. -3921.12.xx.xxcodes are specific to PVC foamed plates, regardless of color (grey or white), provided they meet the "foamed" definition.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharge & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 Nov 10 onwards (Including subsequent imports)
🎯 1. 3926.90.99.89 —— Other Plastic Articles (e.g., White PVC Foamed Board Reference)
| Item | Content |
|---|---|
| Basic Tariff | 5.3% (Ad Valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10% (Specific to certain PVC articles) |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ Not Eligible (High risk of inspection) |
| Legal Basis Path | USITC:3926.90.99.89 → Section 301: Footnote 9903.88.01 → Section 122: PVC Specific |
📌 Explanation:
- This code carries the lowest tax burden among the options. - Suitable for generic PVC foamed boards where the "foamed plate" technical definition might be ambiguous or for specific non-industrial uses. - Total Rate: 22.8% is significantly lower than industrial PVC foamed board rates.
🎯 2. 3921.12.50.00 —— Industrial PVC Foamed Board (Plates of Vinyl Chloride Polymers)
| Item | Content |
|---|---|
| Basic Tariff | 6.5% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3921.12.50.00 → Section 301: Footnote 9903.88.01 → Section 122: PVC Specific |
📌 Note:
- High tax burden due to 25% Section 301 surcharge. - Applies to industrial-grade PVC foamed plates. - Total Rate: 41.5% is very high. Must be carefully evaluated for cost-effectiveness.
🎯 3. 3921.12.11.00 —— Industrial PVC Foamed Board (Foamed Plates of PVC)
| Item | Content |
|---|---|
| Basic Tariff | 4.2% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3921.12.11.00 → Section 301: Footnote 9903.88.01 → Section 122: PVC Specific |
📌 Explanation:
- Slightly lower than3921.12.50.00due to a lower basic tariff (4.2% vs 6.5%). - Specifically targets foamed structure PVC plates. - Total Rate: 39.2% remains high due to the 25% Section 301 surcharge.🔄 Comparison:
- Cheapest Option:3926.90.99.89(22.8%) – If classification allows.
- Most Expensive Options:3921.12.50.00(41.5%) and3921.12.11.00(39.2%) – For industrial foamed boards.
🛠️ IV. Customs Clearance Practical Advice (Combat Pitfalls Guide)
✅ 1. Document Checklist (All Required)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: Material (PVC), Form (Foamed/Expanded), Color (Grey), Density |
| ✅ Technical Data Sheet | ✔️ | Includes physical properties, fire rating, thickness, dimensions |
| ✅ Product Photos | ✔️ | Clear images showing cross-section (to prove foamed structure) and surface finish |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "PVC Foamed Board, Grey, Industrial/Decorative Use" |
| ✅ Packing List | ✔️ | Detail weight, dimensions, and quantity per carton |
| ✅ Certificate of Origin | ✔️ | Required for tariff calculation |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Define Structure, Not Just Color! Foamed = 3921, Generic = 3926!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Industrial Use, Foamed Structure | 3921.12.11.00 or 3921.12.50.00 |
Misdeclaring as 3926.90 → Risk of Penalty |
| Decorative/Generic Use | 3926.90.99.89 |
Over-complicating as industrial → Higher Tax (41.5%) |
| Grey Color Only | State "Grey" in description, but focus on PVC Foamed | Using color as main classifier → Rejection |
| Mixed Colors (Grey/White) | Declare based on physical form (Foamed) | Separating by color without technical basis |
✅ 3. Special Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Grey Boards | Provide customer design + material spec. Ensure "PVC Foamed" is explicitly stated. |
| Fire-Rated PVC Boards | Provide FM/UL Fire Test Reports. Some fire-rated boards may have different classifications. |
| Thick vs. Thin Sheets | Thickness does not change HS Code but affects value and density declaration. |
| Recycled PVC Content | Declare if >50% recycled. May affect environmental compliance but not necessarily HS Code. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.89 (if applicable) |
22.8% | No specific | High risk for 3921 codes (39-41.5%) |
| 🇨🇳 China | 3921.12.11.00 |
~6-7% | CCC (if electrical) | Lower base tariff |
| 🇪🇺 EU | 3921.12.00 |
6.5% | CE + REACH | No Section 301/122 equivalent |
| 🇬🇧 UK | 3921.12.00 |
6.5% | UKCA | Post-Brexit standards apply |
| 🇦🇺 Australia | 3921.12.00 |
5% | RCM (if electrical) | No major surcharges |
📌 Conclusion:
- USA imposes significant surcharges (25% + 10%) on industrial PVC foamed boards (3921), making them very expensive (39-41.5%). - 3926.90.99.89 is the most cost-effective option for grey PVC foamed boards if the product can be classified as a general plastic article rather than a specific industrial foamed plate. - China/EU/UK have much lower tariffs, but US importers must carefully evaluate whether3926.90.99.89is applicable.
📌 VI. Common Mistakes & Pitfalls (Blood Lessons)
❌ Mistake 1: Declaring Industrial PVC Foamed Board as 3926.90.99.89 to save tax
👉 Consequence: Customs may reclassify it as 3921.12.50.00 → Back taxes + Penalties + Delay!
❌ Mistake 2: Using "Plastic Plate" without specifying "Foamed"
👉 Consequence: Customs may assume solid PVC → Different classification → Legal Risk
❌ Mistake 3: Focusing only on Color (Grey)
👉 Consequence: Color is irrelevant to HS Code. Must focus on Material (PVC) and Form (Foamed).
❌ Mistake 4: Ignoring Section 122 Tariff
👉 Consequence: Unexpected 10% surcharge on PVC articles in the US.
✅ Correct Approach:
"PVC Foamed Board, Grey, 10mm Thickness, Fire-Retardant, Industrial Use, Model: PVC-GREY-10, Material: Polyvinyl Chloride, Structure: Expanded/Foamed"
🎯 VII. Conclusion: Professional Declaration Saves Money!
🎯 Remember:
🔹 "Foamed Structure = 3921 (Expensive in US)"
🔹 "General Plastic Article = 3926 (Cheaper in US)"
🔹 "Color Doesn't Matter, Structure Does!"
🔹 "Always Declare 'Foamed' to Avoid Rejection!"
📌 Pro Tip:
If your grey PVC foamed board is used for non-industrial purposes (e.g., DIY crafts, light decoration), consider declaring under 3926.90.99.89 to benefit from the lower 22.8% tariff.
For heavy-duty industrial use, be prepared for 39-41.5% tariffs under 3921 codes.
📞 Contact a Professional Customs Broker + Provide Product Photos + Apply for Advance Ruling
🚀 Ensure Smooth Customs Clearance, Avoid Surprises, Maximize Profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 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) — 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.