Phenolic Resin Circuit Board Substrate from Japan
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.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Declare as 'paper phenolic' if paper-impregnated, but pure resin sheets stay here
• Include FTIR spectroscopy to prove phenolic resin composition per Chapter 39 notes