Cellular PVC Marine Flotation Board from Canada
Buoyant foam sheets of cellular PVC used in boat flotation compartments and dock bumpers. HTS 3921.12.5000 covers these as other cellular sheets of vinyl chloride polymers, with closed-cell structure preventing water absorption.
Duty Rate — Canada → United States
16.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Provide buoyancy certification and cell structure analysis to support marine classification
• Document ≥95% PVC monomer content to avoid copolymer reclassification
• Separate from finished boat parts to maintain sheet classification