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Phenolic Resin Circuit Board Substrate

Thin, noncellular phenolic resin sheets serving as base substrates for printed circuit boards before copper lamination. Classified under HTS 3920.94.00.00 as unreinforced phenolic sheets, not yet combined with metal layers.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
πŸ‡¨πŸ‡³China5.8%+35.0%40.8%
πŸ‡²πŸ‡½Mexico5.8%+10.0%15.8%
πŸ‡¨πŸ‡¦Canada5.8%+10.0%15.8%
πŸ‡©πŸ‡ͺGermany5.8%+10.0%15.8%
πŸ‡―πŸ‡΅Japan5.8%+10.0%15.8%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

3920.10.00Lower: 39.2% vs 40.8%

If already laminated with copper foil

Sheets combined with other materials like metal foil fall under 'of polymers of ethylene' or specific combos.

3921.13Lower: 14.2% vs 40.8%

If cellular phenolic foam sheets

Cellular structure changes classification to heading 3921 for non-rigid plastic plates.

4811.90Lower: 10% vs 40.8%

If primarily paper-based phenolic laminate

Paper-impregnated phenolics often classified in Chapter 48 as composite paper products.

Not sure which classification is right?

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Import Tips & Compliance

β€’ Declare as 'paper phenolic' if paper-impregnated, but pure resin sheets stay here

β€’ Include FTIR spectroscopy to prove phenolic resin composition per Chapter 39 notes