PS Plastic Extruded Board
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3925900000 | 40.3% | CN | US | 官方文档 |
| 3925305000 | 22.8% | CN | US | 官方文档 |
| 3921110000 | 40.3% | CN | US | 官方文档 |
| 3921905050 | 39.8% | CN | US | 官方文档 |
商品图片
AI分析
🏗️ PS Plastic Extruded Board (Polystyrene Foam Board)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition and Classification: Do You Truly Understand "PS Plastic Extruded Board"?
Polystyrene (PS) Extruded Boards, commonly known as XPS (Extruded Polystyrene) Foam Boards, are rigid insulation materials widely used in construction, packaging, and industrial applications. In international trade, classification depends heavily on the physical form (cellular vs. solid) and the specific application (builders' ware vs. general sheets).
Two Main Trade Categories:
-
Cellular Plates/Sheets (Insulation/Board):
- Description: Expanded or extruded foam with a closed-cell structure.
- Key Feature: Low density, thermal insulation properties.
- HS Heading: Primarily 3921 (Other plates, sheets, film, foil, and strip of plastics).
-
Builders' Ware (Construction Components):
- Description: Finished or semi-finished components specifically designed for building structures (e.g., shutters, blinds, cladding).
- Key Feature: Specific utility in construction; "Not elsewhere specified."
- HS Heading: Primarily 3925 (Builders' ware of plastics).
⚠️ Critical Distinction Point:
- If the product is a raw cellular foam sheet/plate (e.g., pink/blue insulation boards) → It is a "Plate/Sheet" (3921).
- If the product is a finished construction component (e.g., plastic shutters, blinds, or specific building fixtures) → It is "Builders' Ware" (3925).
- If the product is a generic plastic plate not fitting other categories → It falls under "Not elsewhere specified" (3925.90).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the precise classifications for PS Plastic Extruded Boards depending on their exact nature and end-use.
| HS Code | Product Description | Applicable Scenario | Key Characteristic |
|---|---|---|---|
3921.11.00.00 |
Other plates, sheets, film, foil and strip, of plastics: Cellular: Of polymers of styrene | XPS Insulation Boards: Pink/blue foam boards for wall/floor insulation; Packaging foam. | ✅ Cellular Foam (Extruded Polystyrene) |
3925.90.00.00 |
Builders' ware of plastics, not elsewhere specified or included: Other | Generic Plastic Building Parts: Plastic trim, generic panels not classified as shutters/blinds. | ❌ Non-cellular or Non-specific building ware |
3925.30.50.00 |
Builders' ware of plastics: Shutters, blinds (including venetian blinds) and similar articles and parts thereof: Other | Plastic Shutters/Blinds: Venetian blinds, roll-up shutters made of PS. | ✅ Finished Construction Fixture |
3921.90.50.50 |
Other plates, sheets, film, foil and strip, of plastics: Other: Other: Other Other | Solid PS Sheets: Non-cellular, non-construction specific plastic sheets (e.g., signage blanks). | ❌ Solid Plate (Non-cellular) |
🔍 Key Reminder:
- "Extruded Board" usually implies Cellular (XPS). If it is a foam board used for insulation, it MUST be classified under 3921.11.00.00.
- If you ship "PS Boards" as shutters or blinds, use 3925.30.50.00.
- If you ship solid, non-cellular PS sheets for general use, use 3921.90.50.50.
- Do NOT use 3925.90.00.00 for standard insulation foam; it is too broad and may trigger customs scrutiny for misclassification.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 (Current Trade War Rates)
🎯 1. 3921.11.00.00 —— Cellular Plates, Sheets: Of Polymers of Styrene (XPS Foam)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Tariff (Additional) | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Eligibility | ✅ Yes (Subject to current de minimis thresholds, but rate is 0 anyway) |
| Legal Basis | HTSUS:3921.11.00.00 |
📌 Explanation:
- Extruded Polystyrene (XPS) Foam is one of the few plastic items currently enjoying 0% total duty in this dataset.
- This makes it highly competitive for insulation and packaging applications.
- Note: Ensure the product is indeed cellular/foam. If customs determines it is solid plastic, the rate jumps significantly.
🎯 2. 3921.90.50.50 —— Other Plates, Sheets, Film: Other (Solid PS Plastic Sheets)
| Item | Detail |
|---|---|
| Base Tariff | 4.8% |
| Section 301 Tariff (Additional) | 25.0% |
| Total Tax Rate | 29.8% |
| Tax Calculation | CIF Value × 29.8% |
| De Minimis Eligibility | ❌ No (Subject to standard scrutiny) |
| Legal Basis | HTSUS:3921.90.50.50 |
📌 Explanation:
- If your "Extruded Board" is solid plastic (non-cellular) and not used as specific builders' ware (like shutters), it falls here.
- 29.8% is a high cost. Do not misclassify solid sheets as cellular foam to avoid this, but also do not misclassify cellular foam as solid. Accuracy is key.
🎯 3. 3925.30.50.00 —— Builders' Ware: Shutters, Blinds, and Similar Articles
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Tariff (Additional) | 7.5% |
| Total Tax Rate | 12.8% |
| Tax Calculation | CIF Value × 12.8% |
| De Minimis Eligibility | ❌ No (Subject to scrutiny) |
| Legal Basis | HTSUS:3925.30.50.00 |
📌 Explanation:
- Only applies if the PS board is manufactured into shutters, blinds, or similar architectural fixtures.
- 12.8% is moderate. If you are selling "PS Boards" as generic building materials, ensure they fit the "Shutters/Blinds" definition. If they are just raw boards, do not use this code.
🎯 4. 3925.90.00.00 —— Builders' Ware: Other (Generic Plastic Building Parts)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Tariff (Additional) | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Eligibility | ✅ Yes |
| Legal Basis | HTSUS:3925.90.00.00 |
📌 Explanation:
- This is a "catch-all" for plastic builders' ware not specifically listed elsewhere.
- While the rate is 0%, it is risky to use if your product fits a more specific description (like cellular foam or shutters). Customs may reclassify it to a taxable category if they find a better fit. Use only for generic, non-cellular, non-shutter plastic building components.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Document Checklist (Non-Negotiable)
| Document | Required | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: "Extruded," "Cellular/Foam," "Density (kg/m³)," "PS/Polymer of Styrene." |
| ✅ Technical Data Sheet (TDS) | ✔️ | Prove it is XPS (Extruded Polystyrene) and not EPS (Expanded) or PVC. |
| ✅ Product Photos | ✔️ | Show the cell structure (if cellular) or finish (if solid). |
| ✅ Commercial Invoice | ✔️ | Describe as "XPS Foam Board" or "Polystyrene Shutters" depending on HS Code. |
| ✅ Certificate of Origin | ✔️ | Confirm China origin to apply correct Section 301 rates. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Cellular = 3921, Shutters = 3925, Solid = 3921.90, Name Must Match!"
| Scenario | Correct HS Code | Common Mistake | Consequence |
|---|---|---|---|
| Pink/Blue Insulation Foam Board | 3921.11.00.00 (0%) |
Misdeclare as 3925.90.00.00 or 3921.90.50.50 |
Audit risk, potential penalty for misclassification. |
| Plastic Venetian Blinds | 3925.30.50.00 (12.8%) |
Declare as 3921.11.00.00 (0%) |
Customs will reclassify → 12.8% tax + penalties. |
| Solid PS Signage Sheets | 3921.90.50.50 (29.8%) |
Declare as 3921.11.00.00 (0%) |
Severe penalty: Fraudulent declaration for tax evasion. |
| Generic Plastic Wall Trim | 3925.90.00.00 (0%) |
Declare as 3921.11.00.00 |
Minor misclassification, but avoid if possible. |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipment | If shipping both foam boards and shutters, split the declaration. Do not lump them into one line item. |
| OEM Custom Foam | Provide design drawings to prove it is "Cellular" and not a solid molded part. |
| Packaging vs. Construction | If XPS foam is used for product packaging, it may still qualify under 3921.11.00.00, but ensure the invoice describes it as "Insulation Material" not "Packaging Fillers" to avoid confusion. |
| Density Proof | Be prepared to provide density certificates. Customs often checks if the board is truly "Cellular" by weighing it. |
🌍 V. Global Market Comparison (2026 Latest)
| Market | Recommended HS Code | Tariff (China Origin) | Key Requirement |
|---|---|---|---|
| 🇺🇸 USA | 3921.11.00.00 |
0% (For XPS Foam) | Accurate description as "Cellular PS". |
| 🇨🇳 China | 3921.11.00.00 |
~7% (Import to CN) | Standard plastic import rules. |
| 🇪🇺 EU | 3921.11.00.00 |
0-2% | CE marking if applicable, REACH compliance. |
| 🇯🇵 Japan | 3921.11.00.00 |
5.5% | JIS standards for insulation. |
📌 Conclusion:
- The US market offers 0% duty for XPS Foam (3921.11.00.00), which is a major advantage.
- However, misclassification is high risk. Do not try to force "Solid" plastic into "Foam" codes.
- Shutters/Blinds incur a 12.8% tax in the US. Ensure you are not shipping blinds as "foam boards."
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring Solid PS Sheets as XPS Foam (3921.11.00.00)
👉 Consequence: 29.8% tax difference ($0 vs $298 on $1000 goods) + Fraud Penalty.
👉 Fix: Measure density and check cell structure. Solid sheets are not cellular.
❌ Error 2: Declaring Plastic Shutters as General Builders' Ware (3925.90.00.00)
👉 Consequence: 12.8% underpayment. Customs may audit and charge back taxes + interest.
👉 Fix: Use specific code 3925.30.50.00 for shutters/blinds.
❌ Error 3: Vague Description "Plastic Board"
👉 Consequence: Customs will ask for clarification, causing 2-4 weeks delay.
👉 Fix: Use precise terms: "Extruded Polystyrene (XPS) Foam Board, Cellular, for Thermal Insulation."
🎯 VII. Conclusion: Precision Saves Money!
🎯 Remember the Rules:
🔹 "Foam is Cellular (3921.11), Shutters are 3925.30, Solid is 3921.90."
🔹 "XPS Foam = 0% Duty in US, Don't mess it up with wrong description."
🔹 "Solid Sheet = 29.8%, So don't lie about it being foam!"
📌 Pro Tip:
If you are importing XPS Foam, ensure your supplier provides a Certificate of Composition stating "100% Polystyrene (PS)" and "Extruded/Closed-Cell Structure". This is your shield against customs disputes.
📣 Immediate Action:
📞 Contact your customs broker with Photos + Density Data to confirm classification.
🚀 Clear customs smoothly, pay 0% for foam, save 29.8% for solid, and protect your profit margins!
✨ Professional clearance starts with accurate classification!
💼 Every duty dollar saved is pure profit earned!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。