3921.90.40
Flexible
Other plates, sheets, film, foil and strip, of plastics: Other: Other
Data provenance: Rates from HTS Revision 16 (Aug 15, 2026); trade measures verified against CBP CSMS and Federal Register notices through Aug 15, 2026.
Duty rates
Column 1 (General / MFN)
4.2%
Column 2 (Non-NTR)
25%
Column 1 (Special / FTA)
Free
Eligible
The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.
Trade measures (Chapter 99)
No active Chapter 99 measures are linked to this code.
Rate-change history
What the rate was before, and when it changed. The government schedule replaces each revision in place; we keep the timeline.
-
NEW_PROGRAM Executive Order Feb 1, 2026 — Reciprocal Tariff (FR 2026-03824)
Section 122 reciprocal surcharge in effect — additional 10% on most imports through July 24, 2026
See the change → -
Base rate HTS 2023
Column 1 general rate set to 4.2%.
Related CBP rulings
The tariff classification of acrylic sheets and self-adhesive acrylic sheets from South Korea. Correction to Ruling Number N361182
Item 110 A is a multilayered sheet weighing 215 g/m2. It is constructed of a front side coating of 40 g/m2 acrylic, a center layer of 140 g/m2 polyester woven fabric and a back side coating of 35 g/m2 acrylic. The product will be imported u
The tariff classification of phenolic resin-based film reinforced with glass fiber (prepreg) from the United Kingdom
The product under consideration is a thermoset phenolic resin-based prepreg in film form containingcontinuous glass fiber reinforcement. The glass fiber reinforcement is said to be fully impregnated withphenolic resin. The product will be i
The tariff classification of acrylic sheets and self-adhesive acrylic sheets from South Korea
Item 110 A is a multilayered sheet weighing 115 g/m2. It is constructed of a front side coating of 40 g/m2acrylic, a center layer of 40 g/m2 polyester woven fabric and a back side coating of 35 g/m2 acrylic. Theproduct will be imported unpr
The tariff classification of a quilted mattress topper and memory foam pad from China
Style RNGMT, described as a “Quilted Mattress Topper,” consists of two separate components, a memory foam pad and a quilted mattress topper, designed to be placed on top of an existing mattress. The memory foam pad is a 3-inch-thick rectang
The tariff classification of metallized polyethylene terephthalate (PET) radiant barrier sheets from Canada
The products under consideration are referred to as 4800 Series NT Radiant Barrier sheets. The products have a total finished weight of 0.148 kg/m2. The plastic material constitutes 55 percent of the total weight of the sheets. These are de
The tariff classification of polyurethane foam blocks from Germany
The product under consideration consists of cellular (foam) polyurethane in rectangular blocks of various sizes. The blocks will be sold to manufacturers of wheelchairs.
The classification and country of origin of a coated fabric
are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (“CBP”) and submit a request for a new ruling in accordance with 19
The tariff classification of a coated fabric from China
are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (“CBP”) and submit a request for a new ruling in accordance with 19
The tariff classification and country of origin of regenerated cellulose sponge sheets
by 10 in. They are screen printed with various designs but are not further worked. These reusable sponge sheets will be used for household cleaning purposes, with the goal to reduce the use of paper towels. The sponge sheets will be importe
The tariff classification and country of origin of cellular polystyrene sheets and shiplap boards
The product under consideration is referred to as ECO Carbon Foam. The product is produced from a mixture of virgin and recycled polystyrene, talc, flame retardant and colorant. It is intended for use as a foam insulation. The product is pr
Application for Further Review of Protest No. 2006-20-105879; Tariff Classification of PU-Coated and Silicone-Coated Textiles
The merchandise subject to this protest are performance fabrics designed for and suitable for use in sofas, chairs, and other furniture to be used in hospitals and similar locations. They are commonly and commercially known as “imitation le
Application for Further Review of Protest No. 2006-20-104540; Tariff Classification of PVC-Coated and PU-Coated Textiles
What is the tariff classification of the coated textiles under the HTSUS? 4 CBP obtained a sample called “Vernon Bark III,” but it was not included in Protestant’s submission as a protested item, and we could not determine with certainty th
Other codes in heading 3921
Duty by origin country
The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 3921.90.40 from each major US trading partner.
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