Cellular PVC Foam Board Sheets from China
Rigid cellular polyvinyl chloride (PVC) foam boards used for signage, displays, and construction panels. Classified under HTS 3921.19.00 as cellular sheets of other plastics (PVC predominates over 95% per subheading note (a)(1)). The foamed structure offers high strength-to-weight ratio and weather resistance.
Duty Rate — China → United States
44%
Rate breakdown
9903.88.0225%Except as provided in headings 9903.88.12, 9903.88.17, 9903.88.20, 9903.88.54, 9903.88.59, 9903.88.61, 9903.88.63, 9903.88.66, 9903.88.67, 9903.88.68, 9903.88.69, or 9903.88.70, articles the product of China, as provided for in U.S. note 20(c) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(d)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Include material safety data sheets (MSDS) confirming PVC monomer content >95% to comply with polymer classification rules
• Measure dimensions carefully; boards over 38.1cm x 45.7cm may qualify for special rates but cellular heading takes precedence
• Avoid common error of declaring as 'rigid PVC plate' which shifts to 3920.11; emphasize cellular/foamed nature in invoices