Foam-Core Steel Sandwich Panel from Japan

Flat-rolled steel sheets sandwiching a foam core, used for lightweight structural panels in construction and RV manufacturing. Classified under HTS 7326.90.86.10 due to the non-metallic foam core between two or more steel sheets.

Duty Rate — Japan → United States

12.9%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Import Tips

Provide core material analysis (e.g

polyurethane foam density) to substantiate non-metallic core claim for proper duty assessment

Label panels clearly as 'laminated steel with non-metallic core' to prevent reclassification as Chapter 73 unfinished plates

Watch for undervaluation pitfalls; declare full panel value including core to avoid penalties