聚氨酯纺织复合屋面板
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921131500 | 41.5% | CN | US | Official Doc |
| 3921131950 | 40.3% | CN | US | Official Doc |
| 5903202500 | 42.5% | CN | US | Official Doc |
| 5903202000 | 35.0% | CN | US | Official Doc |
| 6810990080 | 35.0% | CN | US | Official Doc |
AI Analysis
🏗️ Polyurethane Textile Composite Roofing Board (聚氨酯纺织复合屋面板)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Know "Polyurethane Textile Composite Roofing Board"?
Polyurethane Textile Composite Roofing Board is a high-performance building material designed for insulation, weatherproofing, and structural support in roofing systems. It combines the thermal efficiency of Polyurethane (PU) foam with the tensile strength and durability of Textile/Fabric reinforcement.
In international trade, this product is often misclassified due to its hybrid nature (chemical material + textile structure + building application). It can be classified under: 1. Chapter 39 (Plastics): If viewed primarily as a plastic composite board. 2. Chapter 59 (Impregnated Textiles): If viewed primarily as a fabric treated/laminated with polyurethane. 3. Chapter 68 (Stone/Cement/Plaster): If viewed as a rigid building block (less common for this specific composite).
⚠️ Key Distinction Point:
- If the textile base is dominant and coated/laminated with PU → Chapter 59 (5903.20).
- If the PU foam/core is dominant, bonded to textile layers → Chapter 39 (3921.13).
- If considered a generic construction panel without specific plastic/textile dominance → Chapter 68 (6810.99) (High Risk/Uncommon).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Primary Material Logic |
|---|---|---|---|
3921.13.15.00 |
Polyurethane textile composite roofing board, material PU, form composite board, use in construction | Insulated roofing panels with textile reinforcement | ✅ Plastic Composite: PU is the core binder, textile is the facing. |
3921.13.19.50 |
Polyurethane textile composite roofing board, material PU, form board, use in construction | General PU boards/laminates for building | ✅ Plastic Board: Fallback category for PU plastic sheets/boards. |
5903.20.25.00 |
Polyurethane textile composite roofing board, name includes PU material & textile form | Treated artificial fiber textile fabrics | ✅ Textile Base: Fabric impregnated/coated with PU polymers. |
5903.20.20.00 |
Polyurethane textile composite roofing board, PU corresponds to material, textile composite fits impregnated/laminated features | Laminated textile fabrics for construction | ✅ Textile Lamination: Strong fit for "impregnated/coated/laminated" textile articles. |
6810.99.00.80 |
Polyurethane textile composite roofing board, inferred from "roofing board" to fit cement/concrete/man-made stone articles | General construction blocks/prefabs | ⚠️ Misclassification Risk: Only if viewed strictly as a "building stone-like" block, ignoring PU/Textile. |
🔍 Critical Reminder:
- Chapter 39 (3921.13) vs Chapter 59 (5903.20) is the main battleground.
- If the textile is merely a thin layer on a thick PU foam core, 3921.13 is often preferred.
- If the textile is the structural base and PU is a coating/laminate, 5903.20 is correct.
- 6810.99 is generally incorrect for PU-Textile composites unless the PU is mixed with inorganic fillers to create a stone-like mass (rare for standard roofing boards).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3921.13.15.00 — Polyurethane Textile Composite Roofing Board (Plastic Composite)
| Item | Content |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| Section 301 Surtax | +25.0% (USITC Footnote 9903.88.01) |
| Section 122 Surtax | +10.0% (Specific policy surcharge for certain goods) |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligible? | ❌ No (deny_de_minimis) |
| Legal Basis Path | USITC:3921.13.15.00 → Section 301: 25% → Section 122: 10% |
📌 Explanation:
- Base 6.5%: Standard MFN rate for plastic plates/sheets.
- +25% Section 301: Standard additional tariff on Chinese plastic products.
- +10% Section 122: Specific additional duty applied to this category.
- Total 41.5%: High cost, must be factored into landed cost calculations.
🎯 2. 3921.13.19.50 — Other Polyurethane Plastic Boards (Plastic Board)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Surtax | +25.0% |
| Section 122 Surtax | +10.0% |
| Total Tax Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Eligible? | ❌ No |
| Legal Basis Path | USITC:3921.13.19.50 → Section 301: 25% → Section 122: 10% |
📌 Note:
- Slightly lower base tariff (5.3% vs 6.5%) than 3921.13.15.
- Still subject to 35% surcharges (25% + 10%).
- Use if the product doesn't fit the specific "composite board" description of 3921.13.15.
🎯 3. 5903.20.25.00 — Textile Fabric Impregnated/Coated with PU (Textile Base)
| Item | Content |
|---|---|
| Base Tariff | 7.5% (ad valorem) |
| Section 301 Surtax | +25.0% |
| Section 122 Surtax | +10.0% |
| Total Tax Rate | 42.5% |
| Tax Calculation | CIF Value × 42.5% |
| De Minimis Eligible? | ❌ No |
| Legal Basis Path | USITC:5903.20.25.00 → Section 301: 25% → Section 122: 10% |
📌 Explanation:
- Highest Base Rate (7.5%) among the plastic/textile options.
- Applies if the textile structure is the primary characteristic.
- Total rate 42.5% is the highest, making it the least cost-effective if misclassified.
🎯 4. 5903.20.20.00 — Other Textile Laminates/Impregnated (Textile Base)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surtax | +25.0% |
| Section 122 Surtax | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligible? | ❌ No |
| Legal Basis Path | USITC:5903.20.20.00 → Section 301: 25% → Section 122: 10% |
📌 Critical Opportunity:
- Lowest Total Rate (35.0%)!
- Base tariff is 0%. This is the most advantageous classification if the product legally qualifies as an "impregnated/coated/laminated textile fabric."
- Strategy: Argue that the textile is the essential component, and PU is merely a coating/laminate.
🎯 5. 6810.99.00.80 — Other Articles of Stone/Cement/Plaster (Construction Block)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surtax | +25.0% |
| Section 122 Surtax | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligible? | ❌ No |
| Legal Basis Path | USITC:6810.99.00.80 → Section 301: 25% → Section 122: 10% |
📌 Warning:
- High Risk of Misclassification.
- "Polyurethane Textile Composite" is NOT typically a cement/concrete/stone product.
- Only use if the board is heavily filled with mineral fibers/cement and the PU/Textile is negligible.
- If rejected by Customs, severe penalties apply. Not recommended for standard PU-Textile boards.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Documentation Checklist (Missing None)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Details: PU density, textile type (e.g., fiberglass, polyester), lamination method, thickness, fire rating. |
| ✅ Cross-Section Photo/Diagram | ✔️ | Crucial: Shows the layers. Is PU the core? Is textile the surface? Determines Ch 39 vs Ch 59. |
| ✅ Commercial Invoice | ✔️ | Description must match HS logic. E.g., "Polyurethane-Laminated Fiberglass Roofing Panel" vs "PU Foam Board with Fabric Facing". |
| ✅ Certificate of Origin | ✔️ | To prove CN origin for surcharge calculation. |
| ✅ Bill of Lading | ✔️ | Weight and volume details. |
| ✅ Third-Party Test Report | ✔️ | Fire resistance, tensile strength, PU content % (if needed to prove textile dominance). |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Structure Dictates Code, Base Material Wins, Don’t Force ‘Stone’!”
| Scenario | Correct Declaration Approach | Wrong Approach |
|---|---|---|
| PU Core + Textile Skin | Classify as Plastic Composite (3921.13.15.00) | Call it "Textile" → 42.5% |
| Textile Base + PU Coating | Classify as Impregnated Textile (5903.20.20.00) | Call it "Plastic Board" → 41.5% |
| Generic "Building Board" | Avoid 6810.99.00.80 unless strictly cement-based | Call it "Stone Panel" → High Audit Risk |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Sizes | Provide template drawings. Ensure description highlights "Textile Reinforced PU" or "PU Laminated Textile". |
| Fire-Rated Panels | If treated with flame retardants, ensure specs reflect this. May affect "Plastic" definition if additives exceed limits, but generally still Ch 39/59. |
| Multiple Layers | If 3+ layers (e.g., Metal-Fabric-PU-Metal), it may fall under Chapter 76 (Aluminum) or 73 (Steel). Not in our DATA scope, but keep in mind. |
| Pre-Cut Kits | Declare as "Roofing Panels," not "Construction Services." |
🌍 V. Global Main Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Req. | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 5903.20.20.00 (Strategic) |
35.0% | FCC (if electronic), ASTM | 3921 is 41.5%. 5903 saves 6.5%. |
| 🇨🇳 China | 3921.13.19.50 |
5.3% (Import) | CCC (if applicable) | No surcharges. |
| 🇪🇺 EU | 3921.13.00 / 5903.20 |
6.5% - 7.5% | CE + REACH | No Section 301/122. |
| 🇲🇽 Mexico | 3921.13.00 |
Varies (USMCA) | NOM | Check Free Trade Agreement benefits. |
| 🇬🇧 UK | 3921.13.00 |
6.5% | UKCA | Post-Brexit standards. |
📌 Conclusion:
- USA is the most complex market due to high surcharges (301+122).
- Tax Savings Strategy: If the product allows, classify under 5903.20.20.00 to achieve the 35.0% total rate, saving 1.5% - 7.5% compared to other options.
- Argument Key: Emphasize the textile substrate and PU lamination/coating process.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Classifying as 6810.99.00.80 because it's a "building board."
👉 Consequence: Customs will reject it as non-conforming to "stone/cement." Delay + penalties. PU-Textile is not stone.
❌ Mistake 2: Using 3921.13.15.00 when the textile is the dominant structural element.
👉 Consequence: Overpaying. 3921.13.15.00 is 41.5%, while 5903.20.20.00 is 35.0%.
❌ Mistake 3: Vague description "Roofing Board" on Invoice.
👉 Consequence: Customs will assign their own HS, likely the highest taxable one. Be specific: "Polyurethane-Coated Fiberglass Roofing Panel."
❌ Mistake 4: Ignoring Section 122 Surtax.
👉 Consequence: Budgeting fails. All listed codes here carry +10% Section 122. Factor this in.
✅ Correct Approach:
“Polyurethane Laminated Fiberglass Roofing Panel, R-Value 30, Fire Rating Class A, Textile Base: Fiberglass, Coating: Polyurethane, Model: XYZ, Origin: CN”
🎯 VII. Conclusion: Professional Declaration, Cost Optimization!
🎯 Remember the Mantra:
🔹 “Textile Base Wins 35%, Plastic Core Costs 41%, Don’t Say Stone!”
🔹 “HS Code Decides Tariff, 7% Difference is Huge, Wrong Declaration Means Loss!”
📌 Pro Tip:
If your roofing board is originating from Vietnam, Mexico, or Malaysia, you may apply for IEEPA/Surcharge Exemptions, reducing rates to 0%-5%.
Recommendation: Apply for a Binding Tariff Ruling (Pre-Ruling) from US Customs before shipment to secure the 35.0% (5903.20.20.00) rate if applicable.
📣 Immediate Action:
📞 Contact Professional Customs Broker + Provide Cross-Section Photos + Apply for HS Code Pre-Ruling
🚀 Let your roofing boards clear smoothly, maximize profit, and enter the US efficiently!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every cent of your cost deserves precise calculation!
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.