Cellular ABS Sheets from Japan
Foamed acrylonitrile-butadiene-styrene (ABS) copolymer sheets for thermoforming. 3921.19.00.90 since ABS blend doesn't meet single monomer 95% rule.
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 copolymer composition; classified by predominant monomer if <95%
• Ensure not rigid (density test); rigid ABS goes to 3921.12/19
• Beware of sets with fittings (different rates under 3917 note)