Styrene Expanded Polystyrene Foam Sheets from China
Rigid foam sheets made from expanded polystyrene (EPS), a cellular polymer of styrene, used for insulation and packaging. Classified under HTS 3921.11.00.00 as cellular plates and sheets of styrene polymers per chapter notes on polymer classification. The cellular structure provides buoyancy and thermal insulation properties.
Duty Rate — China → United States
42.8%
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
• Verify polymer composition meets 95% styrene monomer requirement via lab testing; obtain certificates of analysis
• Ensure dimensions comply if claiming special rates under heading notes
• Watch for misclassification as non-cellular film under 3920