PE Foam Rolls (Sheets)
PE foam rolls are cellular polyethylene sheets or rolls used extensively for protective packaging, cushioning, and insulation. They are classified under 3921.19.00 because polyethylene is not specifically named in the cellular subheadings, and the foam form places them under 'other plastics' in cellular configuration.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | Free | — | Free |
| 🇲🇽Mexico | Free | — | Free |
| 🇺🇸United States | Free | — | Free |
| 🇩🇪Germany | Free | — | Free |
| 🇯🇵Japan | Free | — | Free |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If the rolls are non-cellular polyethylene
Non-cellular polyethylene sheets and rolls are classified under this subheading.
If the rolls are converted into boxes or containers
Finished containers made from foam are classified under this heading.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Confirm the polyethylene foam is cellular (expanded) and not solid, as solid PE sheets are classified under 3920.10.00
• Ensure the rolls are presented as sheets or rolls, not as finished articles, to maintain classification under this item
• Keep density and expansion data for CBSA verification
Related Products under Tariff item 3921.19.00
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 ABS Sheets
Foamed acrylonitrile-butadiene-styrene (ABS) copolymer sheets for thermoforming applications. Since ABS is a copolymer where no single monomer unit contributes 95% or more by weight, it is classified under tariff item 3921.19.00 as a cellular sheet 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 Acrylic Sheets
Foamed acrylic polymer sheets for signage and displays, with a cellular structure. As acrylic polymers are not specifically named in cellular subheadings, these sheets are classified 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."