Polystyrene Foam Underlayment Sheets from China
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.
Duty Rate — China → Canada
0%
Import Tips
• Ensure the sheets are imported as flat, uncut sheets, not as pre-cut underlayment panels for specific flooring sizes
• Declare the expanded polystyrene composition and cellular structure
• Check if the sheets have any adhesive backing or surface treatment that could affect classification