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The tariff classification of polystyrene foam boards from China.
Issued October 5, 2004 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardK8 K89705 (October 5, 2004)
Tariff classification
HTS codes: 3921.11.0000
Headings: 3921
Product description
The foam boards are composed of cellular polystyrene plastic covered on both sides with a thin layer of paper. The boards are rectangular, and will be imported in sizes of 20’’ by 30”, 22” by 28”, 11” by 14”, and 9” by 12”. The boards will be used in presentations by students or businesses.
CBP rationale
The applicable subheading for the polystyrene foam boards will be 3921.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of polymers of styrene.
Full text
NY K89705 October 5, 2004 CLA-2-39:RR:NC:SP:221 K89705 CATEGORY: Classification TARIFF NO.: 3921.11.0000 Mr. Donald S. Simpson Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of polystyrene foam boards from China. Dear Mr. Simpson: In your letter dated September 17, 2004, on behalf of Fibro Source USA Inc., you requested a tariff classification ruling. A sample was provided with your letter. The foam boards are composed of cellular polystyrene plastic covered on both sides with a thin layer of paper. The boards are rectangular, and will be imported in sizes of 20’’ by 30”, 22” by 28”, 11” by 14”, and 9” by 12”. The boards will be used in presentations by students or businesses. The applicable subheading for the polystyrene foam boards will be 3921.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of polymers of styrene. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification and country of origin of cellular polystyrene sheets and shiplap boards
The tariff classification of cellular polystyrene sheets from Canada
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of beauty salon sheets from Canada; Article 509
The tariff classification of foamed polystyrene board from Japan.
The tariff classification and country of origin marking under the North American Free Trade Agreement (NAFTA) of fresh floral arrangements from Canada; Article 509
The tariff classification of foamed polystyrene lumber from the United Kingdom.
The tariff classification of a mounting board from Canada.
The tariff classification of insulation baffle and backer board from Mexico.
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