Plastic Corner Boards from Japan
Extruded plastic L-shaped boards inserted between stacked goods to prevent edge damage in transit. Falls under HTS 3923.90.0080 as unspecified plastic packing articles for goods conveyance. Commonly PVC or recycled plastic for cost-effectiveness.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include end-use statements from buyers confirming packing application
• Test for plasticizer content if PVC, per subheading notes for proper polymer classification