Polyurethane Foam Insulation Board from Mexico
Rigid cellular polyurethane foam boards used for thermal insulation in building construction. Classified under HTS 3921.13.5000 as other cellular plates and sheets of polyurethanes, where the polymer meets the 95% monomer content requirement per subheading notes.
Duty Rate — Mexico → United States
14.2%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Verify polymer composition meets 95% polyurethane monomer content per Chapter 39 subheading notes to avoid reclassification
• Provide technical data sheets confirming cellular structure and density for customs valuation