Phenolic Resin Tabletop Laminate Base from China
Large format phenolic resin sheets used as core material in decorative laminates for countertops. Classified in HTS 3920.94.00.00 before final decorative overlay application.
Duty Rate — China → United States
43.3%
Rate breakdown
9903.88.0225%Except as provided in headings 9903.88.12, 9903.88.17, 9903.88.20, 9903.88.54, 9903.88.59, 9903.88.61, 9903.88.63, 9903.88.66, 9903.88.67, 9903.88.68, 9903.88.69, or 9903.88.70, articles the product of China, as provided for in U.S. note 20(c) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(d)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Distinguish 'base sheet' from finished HPL on invoices to maintain 3920 classification
• Test for formaldehyde emission compliance with TSCA Title VI