other plastic molded foam boards
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926904800 | 13.4% | CN | US | 官方文档 |
| 3921110000 | 40.3% | CN | US | 官方文档 |
| 3921190010 | 41.5% | CN | US | 官方文档 |
| 3926901000 | 20.9% | CN | US | 官方文档 |
商品图片
AI分析
📦 Other Plastic Molded Foam Boards: HS Code Classification & 2026 Customs Strategy
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
📌 I. Product Definition & Classification: Do You Really Understand "Plastic Foam Boards"?
"Other plastic molded foam boards" refer to rigid or semi-rigid foam sheets made from various plastics (excluding polyurethane or polystyrene if specified otherwise), used in packaging, insulation, construction, or industrial applications. In international trade, these are categorized differently based on material composition, physical form, and specific plastic type.
⚠️ Key Distinction Points:
- If the product is a rigid foam board made from generic plastics (not specifically polyethylene or polystyrene), it may fall under 3926.90.48.00 or 3926.90.10.00.
- If it is polyethylene foam, it may fall under 3921.11.00.00.
- If it is other plastic foam boards not specified in earlier subheadings, it may fall under 3921.19.00.10.
- The presence of specific plastic types (e.g., polyethylene, polystyrene) and form factor (board, sheet, plate) significantly impact the HS Code and resulting tariffs.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Specific Material/Form |
|---|---|---|---|
3926.90.48.00 |
Other plastic rigid foam boards, material is plastic, form is rigid foam boards, belongs to other material products | Generic plastic foam boards for packaging, insulation | ✅ Generic plastic, rigid foam |
3921.11.00.00 |
Other plastic rigid foam boards, form is board, material is plastic rigid foam, inferred to be polystyrene foam | Polystyrene-based rigid foam boards for construction or packaging | ✅ Polystyrene rigid foam |
3921.19.00.10 |
Other plastic rigid foam boards, material is plastic, form is board-shaped, belongs to other plastic category | Generic plastic foam boards not specified in other subheadings | ✅ Generic plastic, board-shaped |
3926.90.10.00 |
Other plastic rigid foam boards, material is plastic, form is plate-like, belongs to other plastic products in Chapters 3901-3914 | Generic plastic foam boards for industrial use | ✅ Generic plastic, plate-like |
🔍 Key Reminder:
- All rigid foam boards must be classified based on material type and form; misclassification can lead to significant tariff differences; - If the product is custom-made or specialized, ensure the description matches the HS Code precisely.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 onwards
🎯 1. 3926.90.48.00 —— Generic Plastic Rigid Foam Boards
| Item | Content |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Section 301 Additional Tariff | +25% (USITC Footnote 9903.88.01) |
| Section 122 Tariff | +10% (China/HK products, effective Nov 10, 2025) |
| Total Tariff | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption Available? | ❌ No (deny_de_minimis) |
| Legal Basis Path | Section 301:9903.88.01 → Section 122 → USITC:3926.90.48.00 |
📌 Explanation:
- "Section 301 Additional Tariff 25%" is from the Trade Act of 1974 Section 301; - "Section 122 Tariff 10%" is a newly added tariff for China/HK products effective Nov 10, 2025; - Total 13.4%, which is moderate compared to other HS Codes.
🎯 2. 3921.11.00.00 —— Polystyrene Rigid Foam Boards
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Additional Tariff | +25% (USITC Footnote 9903.88.01) |
| Section 122 Tariff | +10% (China/HK products, effective Nov 10, 2025) |
| Total Tariff | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Exemption Available? | ❌ No (deny_de_minimis) |
| Legal Basis Path | Section 301:9903.88.01 → Section 122 → USITC:3921.11.00.00 |
📌 Note:
- This HS Code has a higher base tariff (5.3%) compared to generic plastic foam boards; - Even with the same Section 301 and Section 122 tariffs, the total rate is significantly higher; - Polystyrene-based products must be carefully classified to avoid overpayment.
🎯 3. 3921.19.00.10 —— Other Plastic Rigid Foam Boards (Generic)
| Item | Content |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| Section 301 Additional Tariff | +25% (USITC Footnote 9903.88.01) |
| Section 122 Tariff | +10% (China/HK products, effective Nov 10, 2025) |
| Total Tariff | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption Available? | ❌ No (deny_de_minimis) |
| Legal Basis Path | Section 301:9903.88.01 → Section 122 → USITC:3921.19.00.10 |
📌 Note:
- This HS Code has the highest base tariff (6.5%) among the four options; - Even with the same Section 301 and Section 122 tariffs, the total rate is the highest; - Generic plastic foam boards not specified in other subheadings fall here.
🎯 4. 3926.90.10.00 —— Generic Plastic Rigid Foam Boards (Plate-like)
| Item | Content |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Section 301 Additional Tariff | +7.5% (USITC Footnote 9903.88.01) |
| Section 122 Tariff | +10% (China/HK products, effective Nov 10, 2025) |
| Total Tariff | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Exemption Available? | ❌ No (deny_de_minimis) |
| Legal Basis Path | Section 301:9903.88.01 → Section 122 → USITC:3926.90.10.00 |
📌 Note:
- This HS Code has a lower Section 301 additional tariff (7.5%) compared to others; - However, the total rate is still higher than3926.90.48.00due to the Section 301 difference; - Plate-like plastic foam boards fall here.
🛠️ IV. Customs Clearance Practical Advice (Combat Pitfall Guide)
✅ 1. Preparation Checklist (Must-have Documents)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Includes dimensions, material type, density, application |
| ✅ Material Composition Report | ✔️ | To confirm if it is polystyrene, polyethylene, or generic plastic |
| ✅ Product Photos (with label) | ✔️ | Clear display of model, brand, input/output parameters |
| ✅ Third-party Test Report | ✔️ | FCC, CE, RoHS, UL (if applicable) |
| ✅ Commercial Invoice | ✔️ | Clearly state "Plastic Foam Board for Packaging/Insulation" |
| ✅ Certificate of Origin (CO) | ✔️ | If not from China, apply for preferential tariff |
| ✅ Packing List | ✔️ | Describe the relationship between main items and accessories |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Material first, form second, name accurate, tariff drops!"
| Scenario | Correct Declaration Method | Wrong Practice |
|---|---|---|
| Generic plastic foam board | 3926.90.48.00 |
Misreport as polystyrene → 40.3% |
| Polystyrene foam board | 3921.11.00.00 |
Misreport as generic → 13.4% |
| Plate-like generic plastic foam board | 3926.90.10.00 |
Misreport as board-shaped → 41.5% |
| Other generic plastic foam board | 3921.19.00.10 |
Misreport as plate-like → 20.9% |
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Foam Boards | Provide customer order + design drawings, avoid being classified as "non-standard" |
| Foam Boards with Special Coatings | Still classified under the base material, not coating |
| Foam Boards for Medical Use | If specialized, apply for "non-commercial use" exemption, but provide proof |
| Foam Boards for Military/Aerospace | Apply for "special use" declaration, tariff may be reduced, communicate in advance |
🌍 V. Global Market Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 3926.90.48.00 |
13.4% (China origin) | FCC + RoHS | 40.3%-41.5% for polystyrene/generic |
| 🇨🇳 China | 3926.90.48.00 |
3.4% | CCC + RoHS | No additional tariffs |
| 🇪🇺 European Union | 3926.90.48.00 |
0% (if CE compliant) | CE + ErP | No additional tariffs |
| 🇦🇺 Australia | 3926.90.48.00 |
5% | RCM | No additional tariffs |
| 🇯🇵 Japan | 3926.90.48.00 |
0% | PSE | No additional tariffs |
📌 Conclusion:
- The United States is the only market with high additional tariffs; - China-origin foam boards in the US face high clearance costs, consider supply chain adjustments or pre-ruling applications.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Misclassifying "generic plastic foam boards" as "polystyrene foam boards"
👉 Consequence: Tariff jumps from 13.4% to 40.3% → Overpayment + Fines!
❌ Mistake 2: Failing to provide material composition reports
👉 Consequence: Customs cannot verify material → Delay or Return!
❌ Mistake 3: Using "Foam Board" as a generic name without specifying material
👉 Consequence: Ambiguity leads to incorrect classification → Penalties!
❌ Mistake 4: Ignoring Section 122 tariffs (10%)
👉 Consequence: Unexpected cost increase → Profit Margin Erosion!
✅ Correct Approach:
"Plastic Foam Board, Rigid, Generic Material, 10mm Thickness, for Packaging Use, Model XYZ, FCC & RoHS Certified"
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember the Mantra:
🔹 "Material first, form second, name accurate, tariff drops!"
🔹 "HS Code determines destiny, tariff difference of 27%, declaration off by one step, overpay thousands!"
📌 Tips:
If your foam boards are originally from Vietnam, Mexico, Thailand, Malaysia, apply for IEEPA exemption, tariff is only 0%-5%;
Recommend Advance Ruling Application to avoid clearance risks.
📣 Act Now:
📞 Contact professional customs broker + Provide product images + Apply for HS Code Advance Ruling
🚀 Let your foam boards clear customs smoothly, export efficiently, double profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent of your cost deserves precise calculation!
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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。