Foamed PVC Partition Wall Panel from Japan
Cellular PVC sheets for temporary office partitions and room dividers, featuring tongue-and-groove edges. HTS 3921.12.5000 as other cellular sheets of vinyl chloride, not yet assembled into complete walls.
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
• Document edge processing doesn't constitute 'fabrication' moving to 3926 classification
• Provide interlocking system drawings showing still classified as sheets
• Ensure shipments don't exceed Free (B) size limits per US note