Cellular PVC Foam Board from Japan
Rigid sheets made from cellular polyvinyl chloride (PVC) used for signage, displays, and construction panels. Classified under HTS 3921.19.00.90 as cellular plastic sheets of other plastics (PVC), not rigid or flexible, in rectangular form.
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
• Verify cellular structure via density testing (<0.92 g/cm³) to confirm non-rigid status
• Provide manufacturer specs on polymer content; PVC must predominate per Chapter 39 notes