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The tariff classification of cellular polystyrene sheets from Canada
Issued June 8, 2022 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N326177 (June 8, 2022)
Tariff classification
HTS codes: 3921.11.0000
Headings: 3921
Product description
SOPRA-XPS 60 is described as a rigid thermal insulation board. It is composed of high-density extruded cellular polystyrene. The board dimensions are 8 ft. by 2 ft. It is sold in thicknesses from 1 inch to 3.5 inches. This product is used as insulation for SOPREMA foundation systems under slabs, civil engineering applications, and protected-membrane roofing systems.
CBP rationale
The applicable subheading for the cellular polystyrene sheet will be 3921.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of polymers of styrene.
Full text
N326177 June 8, 2022 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3921.11.0000 Tania Bernard Soprema Inc 3100 Kunz Drummondville, Quebec J2C 6Y4 Canada RE: The tariff classification of cellular polystyrene sheets from Canada Dear Ms. Bernard: In your letter dated May 18, 2022, you requested a tariff classification ruling. SOPRA-XPS 60 is described as a rigid thermal insulation board. It is composed of high-density extruded cellular polystyrene. The board dimensions are 8 ft. by 2 ft. It is sold in thicknesses from 1 inch to 3.5 inches. This product is used as insulation for SOPREMA foundation systems under slabs, civil engineering applications, and protected-membrane roofing systems. The applicable subheading for the cellular polystyrene sheet will be 3921.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of polymers of styrene. The general rate of duty will be 5.3 percent. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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