Chapter 3921 — Customs Tariff Headings

Architectural Foam Relief Sheets

Architectural foam relief sheets are cellular polystyrene sheets molded with decorative surface patterns for facade cornices and trim. They are classified under tariff item 3921.11.00 as cellular plates and sheets of polymers of styrene, per the chapter notes on cellular plastics.

Cellular PS Diffusion Plates

Cellular PS diffusion plates are polystyrene foam sheets engineered with a light-scattering cellular structure for use as light diffusion panels in LED lighting fixtures. They fall under tariff item 3921.11.00 as cellular plates and sheets of polymers of styrene, being raw sheets not yet incorporated into lighting articles.

EPS Foam Packaging Sheets

EPS foam packaging sheets are expanded polystyrene beadboard sheets cut to size for protective packaging of electronics and appliances. They are classified under tariff item 3921.11.00 as cellular plates and sheets of polymers of styrene, being raw sheets used in shipping.

EPS Foam Void Fill Sheets

EPS foam void fill sheets are expanded polystyrene sheets designed for hand-tearing into void fill material for shipping cartons. They fall under tariff item 3921.11.00 as cellular plates and sheets of polymers of styrene, being raw sheets not yet converted into packing articles.

Expandable PS Foam Billet Sheets

Expandable PS foam billet sheets are large cellular polystyrene sheets sliced from billets for further fabrication into custom foam parts. They are classified under tariff item 3921.11.00 as cellular plates and sheets of polymers of styrene, being intermediate products for industrial use.

Flame-Retardant PS Foam Sheets

Flame-retardant PS foam sheets are cellular polystyrene sheets chemically modified with fire-resistant additives for building and construction applications. They are classified under tariff item 3921.11.00 as cellular plates and sheets of polymers of styrene, as the chemical modification does not change the base polymer classification per subheading note 1(c).

High-Impact PS Foam Sheets

High-impact PS foam sheets are cellular sheets made from high-impact polystyrene (HIPS) for protective packaging inserts. They fall under tariff item 3921.11.00 as cellular plates and sheets of polymers of styrene, provided the styrene monomer content is 95% or more by weight per subheading note 1(a)(1).

Marine Buoyancy PS Foam Sheets

Marine buoyancy PS foam sheets are closed-cell polystyrene foam sheets designed for boat flotation and dock bumpers. They are classified under tariff item 3921.11.00 as cellular plates and sheets of polymers of styrene, being raw sheets with high water resistance.

Polystyrene Foam Insulation Panels

Polystyrene foam insulation panels are extruded polystyrene (XPS) foam panels designed for building wall and roof insulation. They fall under tariff item 3921.11.00 as cellular plates and sheets of polymers of styrene, confirmed by the predominant styrene content and cellular structure.

Polystyrene Foam Underlayment Sheets

Polystyrene foam underlayment sheets are EPS foam sheets used as flooring underlayment for sound and thermal insulation beneath laminate tiles. They are classified under tariff item 3921.11.00 as cellular plates and sheets of polymers of styrene, being raw sheets for installation.

PS Foam Refrigerator Insulation Sheets

PS foam refrigerator insulation sheets are extruded polystyrene foam sheets cut for appliance cabinet insulation during manufacturing. They fall under tariff item 3921.11.00 as cellular plates and sheets of polymers of styrene, being raw sheets for industrial use.

Styrene Expanded Polystyrene Foam Sheets

Styrene expanded polystyrene foam sheets are rigid foam sheets made from expanded polystyrene (EPS), a cellular polymer of styrene, used for insulation and packaging. They are classified under tariff item 3921.11.00 as cellular plates and sheets of polymers of styrene per the chapter notes.

Styrene Foam Acoustic Panels

Styrene foam acoustic panels are polystyrene foam sheets with a cellular structure designed for sound absorption in studios and recording booths. They fall under tariff item 3921.11.00 as cellular plates and sheets of polymers of styrene, being raw sheets before final assembly.

Styrene Foam Board for Model Making

Styrene foam board for model making is high-density polystyrene foam board used by hobbyists for architectural models and crafts. It is classified under tariff item 3921.11.00 as cellular plates and sheets of polymers of styrene, meeting the weight predominance rule for styrene polymers.

Styrene Foam Sign Blanks

Styrene foam sign blanks are extruded polystyrene foam boards sold as blanks for outdoor signage and displays. They are classified under tariff item 3921.11.00 as cellular plates and sheets of polymers of styrene, being raw boards for advertising use.

Cellular PVC Cotton-Backed Banner Vinyl

A flexible cellular PVC film laminated to a cotton textile backing, used for outdoor advertising banners. The cotton (vegetable fiber) predominates by weight over other textile fibers, and the product is presented as a combined plastic-textile plate.

Cellular Vinyl Linen-Backed Privacy Film

A cellular PVC privacy sheet laminated to a linen (flax) textile backing, where the linen predominates by weight. Used for window frosting and privacy applications, this is a combined plastic-textile plate.

Cotton Dominant PVC Cellular Awning Material

A foamed vinyl chloride sheet laminated to a cotton-rich textile (over 95% cotton) for awnings and canopies. The cotton textile predominates by weight, making this a cellular plastic-textile composite.

Foamed Vinyl Chloride Jute-Laminated Sheet

A cellular PVC sheet reinforced with a jute (vegetable) fiber textile layer that predominates over other fibers. Used for protective covers, this is a combined plastic-textile plate.

Jute Reinforced Cellular PVC Partition Screen

A lightweight cellular PVC panel with a predominant jute textile reinforcement, used for portable room dividers. The jute (vegetable fiber) predominates by weight, classifying it as a cellular plastic-textile composite.

PVC Cellular Hemp Textile Composite Panel

A lightweight foam PVC panel bonded to hemp fabric where hemp (vegetable fiber) exceeds other fibers by weight. Used in composite panels, this is a cellular plastic-textile plate.

PVC Foam Sisal Textile Wall Covering Sheet

A cellular PVC sheet with a sisal (vegetable) fiber textile where sisal predominates, used for textured wall panels. This is a combined plastic-textile plate.

PVC Foam Tarpaulin with Cotton Backing

A cellular PVC sheet combined with a cotton textile layer where cotton (vegetable fiber) predominates by weight, used for truck covers and banners. It is a plastic-textile composite plate.

Vegetable Fiber Backed PVC Foam Floor Underlayment

A cellular PVC foam sheet with a cotton/jute blend textile backing where vegetable fibers predominate, used for flooring underlay. This is a plastic-textile composite providing sound insulation and moisture resistance.

Vegetable Fiber PVC Foam Table Cover Sheet

A cellular PVC film with a cotton backing (vegetable predominant) cut-to-size for table protection. This is a plastic-textile composite plate, spill-resistant for hospitality use.

Cellular Polyurethane Mouse Pad with Nylon Surface

A flexible mouse pad with polyurethane cellular foam backing laminated to a smooth nylon textile top surface for optical mouse tracking. The plastic content exceeds 70% by weight, and the nylon man-made fibers predominate in the textile. This product is classified under tariff item 3921.13.00 as a cellular polyurethane plate or sheet combined with textile.

Cellular Polyurethane-Nonwoven PP Medical Drape Sheet

A breathable cellular polyurethane foam sheet laminated with polypropylene nonwoven fabric, used for surgical drapes. The plastic content exceeds 70% by weight, and the man-made polypropylene fibers predominate in the textile layer. This composite falls under tariff item 3921.13.00 as a cellular polyurethane plate, sheet, film, foil, or strip combined with textile.

Cellular PU-Polyester Insulation Panel

Flexible sheets of cellular polyurethane foam laminated with polyester non-woven fabric, used for building insulation. The plastic content exceeds 70% by weight, and the man-made polyester fibers dominate the textile layer. This product is classified under tariff item 3921.13.00 as a cellular polyurethane plate or sheet combined with textile.

Cellular PU Textile Seat Cushion Insert Sheet

Bulk sheets of cellular polyurethane foam with nylon textile cover for cutting into vehicle or furniture seat cushions. The plastic content exceeds 70% by weight, and the nylon man-made fibers predominate in the textile. This composite falls under tariff item 3921.13.00 as a cellular polyurethane plate or sheet combined with textile.

Foam PU Anti-Fatigue Mat Base with Polyester Top

Standing mat material of cellular polyurethane foam sheet laminated with polyester textile surface for kitchen/office use. The plastic content exceeds 70% by weight, and the polyester man-made fibers predominate in the textile. This product is classified under tariff item 3921.13.00 as a cellular polyurethane plate or sheet combined with textile.

Foam PU-Polyester Marine Upholstery Sheet

Cellular polyurethane foam sheets bonded to polyester textile for boat seating upholstery, with plastics over 70% by weight. The polyester man-made fibers dominate the textile component. This composite falls under tariff item 3921.13.00 as a cellular polyurethane plate or sheet combined with textile.

Foam PU Textilene Outdoor Furniture Webbing

Cellular polyurethane foam integrated with textilene (polyester/PVC mesh but polyester dominant) for patio chair slings, with plastics over 70% by weight. The man-made polyester fibers predominate in the textile. This product is classified under tariff item 3921.13.00 as a cellular polyurethane plate or sheet combined with textile.

Laminated Cellular PU-Spandex Fitness Fabric

Cellular polyurethane membrane laminated to spandex (elastomeric man-made fiber) fabric for activewear, with plastics over 70% by weight. The spandex fibers predominate in the textile component. This composite falls under tariff item 3921.13.00 as a cellular polyurethane plate or sheet combined with textile.

Laminated PU-Acrylic Fabric Roll for Apparel

Rolls of cellular polyurethane sheets combined with acrylic man-made fiber fabric, used in garment interlinings, with plastics over 70% by weight. The acrylic fibers predominate in the textile component. This product is classified under tariff item 3921.13.00 as a cellular polyurethane plate or sheet combined with textile.

Medical Compression Cellular PU Bandage Roll

Cellular polyurethane foam sheet combined with nylon stockingette, over 70% plastic weight, for wound dressings. The nylon man-made fibers predominate in the textile component. This composite falls under tariff item 3921.13.00 as a cellular polyurethane plate or sheet combined with textile.

Nylon-Covered Cellular PU Camping Mat Sheet

Roll material for lightweight sleeping pads combining cellular polyurethane foam with durable nylon textile (man-made predominant). The plastic content exceeds 70% by weight. This composite falls under tariff item 3921.13.00 as a cellular polyurethane plate or sheet combined with textile.

Polyester Faced PU Foam Partition Screen Material

Dividing screen sheets of cellular polyurethane with polyester textile surface for office cubicles and room dividers. The plastic content exceeds 70% by weight, and the polyester man-made fibers predominate in the textile. This product is classified under tariff item 3921.13.00 as a cellular polyurethane plate or sheet combined with textile.

Polyurethane Foam Automotive Seat Cover

A cellular polyurethane foam sheet combined with a polyester textile backing, where the plastic content exceeds 70% by weight and man-made fibers predominate in the textile component. This composite material is used for automotive seat covers. It falls under tariff item 3921.13.00 as a cellular polyurethane plate or sheet combined with textile.

PU Foam Backed Polyester Banner Vinyl

Flexible cellular polyurethane sheet with polyester fabric backing for outdoor banners, over 70% plastics, with polyester predominant in the textile. This product provides durability for signage. It is classified under tariff item 3921.13.00 as a cellular polyurethane plate or sheet combined with textile.

PU Foam Yoga Mat with Nylon Layer

Cellular polyurethane exercise mat reinforced with a nylon textile top layer, exceeding 70% plastic weight, designed for fitness use. The nylon man-made fibers predominate in the textile. This composite falls under tariff item 3921.13.00 as a cellular polyurethane plate or sheet combined with textile.

Cellophane Cellular Cushioning Sheets

Foamed regenerated cellulose sheets used for protective cushioning in shipping boxes. The cellular structure and regenerated cellulose composition place these sheets under tariff item 3921.14.00, which covers cellular plates, sheets, film, foil, and strip of regenerated cellulose.

Cellophane Foam Gaskets

Foamed regenerated cellulose strips used as seals and gaskets in machinery and packaging equipment. These cellular strips, being in the form of plates, sheets, film, foil, or strip, are classified under tariff item 3921.14.00 as cellular products of regenerated cellulose.

Foamed Cellophane Medical Dressing Sheets

Cellular regenerated cellulose foam sheets for wound dressings and medical padding. These sterile sheets, being cellular plates or sheets of regenerated cellulose, fall under tariff item 3921.14.00, provided they are not specifically excluded by Chapter 39 notes (e.g., articles of Chapter 90).

Foamed Viscose Electronics Padding Sheets

Cellular regenerated cellulose sheets for anti-static padding of circuit boards during transport. These foamed sheets, made from regenerated cellulose, are classified under tariff item 3921.14.00 as cellular plates or sheets of regenerated cellulose.

Regenerated Cellulose Foam Cosmetic Pads

Cellular foam sheets die-cut into pads for makeup removal and application, made from regenerated cellulose. These pads, being cellular plates or sheets of regenerated cellulose, fall under tariff item 3921.14.00, as they are not finished household articles of heading 3924.

Regenerated Cellulose Foam Craft Sheets

Cellular foam sheets of regenerated cellulose sold in rolls for arts, crafts, and model making. These sheets, being cellular plates or sheets of regenerated cellulose, are classified under tariff item 3921.14.00, provided they are not printed with motifs that would place them in Chapter 49.

Regenerated Cellulose Foam Garden Mulch Sheets

Biodegradable cellular foam sheets of regenerated cellulose for weed suppression in gardening. These cellular sheets, made from regenerated cellulose, are classified under tariff item 3921.14.00 as cellular plates or sheets of regenerated cellulose.

Regenerated Cellulose Foam Mattress Toppers

Thin cellular sheets of viscose foam used as breathable mattress overlays. These cellular sheets, made from regenerated cellulose, are classified under tariff item 3921.14.00 as cellular plates or sheets of regenerated cellulose, not as finished bedding.

Regenerated Cellulose Foam Packaging Sheets

Cellular sheets made from regenerated cellulose, such as viscose-derived foam, used for protective packaging of fragile electronics and cosmetics. These foamed sheets are classified under tariff item 3921.14.00 as cellular plates or sheets of regenerated cellulose.

Viscose Cellular Filter Media Sheets

Foamed regenerated cellulose sheets used as filter media in air and liquid filtration systems. These cellular sheets, made from regenerated cellulose, are classified under tariff item 3921.14.00, provided they are not parts of filtration machinery (Section XVI).

Viscose Foam Acoustic Panels

Large cellular sheets of regenerated cellulose foam for sound absorption in studios and theaters. These cellular sheets, made from regenerated cellulose, are classified under tariff item 3921.14.00 as cellular plates or sheets of regenerated cellulose.

Viscose Foam Insulation Panels

Cellular panels of regenerated cellulose foam (viscose process) used for thermal and acoustic insulation in walls and appliances. These cellular panels, made from regenerated cellulose, are classified under tariff item 3921.14.00 as cellular plates or sheets of regenerated cellulose.

Battery Grade PP Microporous Membrane

>- High-purity microporous polypropylene membrane used as a lithium-ion battery separator, with controlled pore distribution. This is a cellular (microporous) sheet of polypropylene, which is not one of the named plastics in other subheadings of heading 39.21, so it falls under 3921.19.00 as "of other plastics."

Breathable PE Diaper Backing Film

>- Microporous polyethylene film used as a soft, breathable backsheet in disposable diapers. This is a cellular (microporous) sheet of polyethylene, which is not one of the named plastics in other subheadings of heading 39.21, so it falls under 3921.19.00 as "of other plastics."

Cellular Acrylic Foam Tapes Base Sheets

>- Double-sided cellular acrylic polymer foam sheets used as a carrier for pressure-sensitive adhesive tapes. These sheets are cellular (foamed) and made of acrylic polymer, which is not one of the named plastics in other subheadings of heading 39.21, so they fall under tariff item 3921.19.00 as "of other plastics."

Cellular Polyamide Foam Sheets

>- Cellular polyamide (nylon) foam sheets used for impact protection and vibration damping in machinery. Polyamide is not one of the named plastics in other subheadings of heading 39.21, and the cellular structure qualifies these sheets for classification under 3921.19.00 as "of other plastics."

Cellular Polycarbonate Foam Panels

>- Lightweight cellular polycarbonate foam panels used for aerospace and architectural glazing applications. Polycarbonate is not one of the named plastics in other subheadings of heading 39.21, and the cellular structure qualifies these panels for classification under 3921.19.00 as "of other plastics."

Cellular PVC Foam Board Sheets

>- Rigid cellular polyvinyl chloride (PVC) foam boards used for signage, displays, and construction panels. PVC is not one of the named plastics in other subheadings of heading 39.21, and the cellular structure qualifies these boards for classification under 3921.19.00 as "of other plastics."

Cleanroom Microporous PE Curtain Film

>- Microporous polyethylene strip film for cleanroom strip curtains, maintaining air pressure differentials. This is a cellular (microporous) sheet of polyethylene, which is not one of the named plastics in other subheadings of heading 39.21, so it falls under 3921.19.00 as "of other plastics."