HS Code for Cellular PVC sheets

Cellular PVC sheets are classified under HS code 3921.12. This classification is based on two primary criteria: the chemical composition of the material and its physical structure. The material must be a polymer of vinyl chloride (PVC), and the structure must be "cellular." In the Harmonized System, cellular plastics are those that have been expanded or foamed to create a structure containing numerous small cells or pores throughout the mass. These are commonly referred to in the industry as expanded PVC or PVC foam boards. Because these sheets are cellular, they are excluded from heading 3920 (which covers non-cellular plastics) and are instead placed in heading 3921. The 3921.12 subheading is specific to PVC, distinguishing it from other cellular plastics like polystyrene or polyurethane. These sheets are widely used in the construction, signage, and display industries due to their light weight and rigidity.

Products Included

• Expanded PVC foam boards
• Cellular PVC trim boards
• Rigid PVC foam sheets
• Closed-cell PVC sheets
• Lightweight PVC display panels

Common Misclassification

The most common misclassification is HS code 3920.43 or 3920.49, which covers rigid, non-cellular PVC sheets. The distinction lies entirely in the internal structure; if the sheet is solid and not foamed, it cannot be 3921.12. It is also sometimes confused with 3921.13 (cellular polyurethanes) if the chemical composition is not verified by a lab test or technical data sheet.

FAQ

What is the HS code for Cellular PVC sheets?

The HS code for cellular (foamed) sheets made of polymers of vinyl chloride is 3921.12.

How do I distinguish cellular PVC from regular PVC?

Cellular PVC has a foamed, porous internal structure and a lower density, whereas regular PVC (3920.49) is solid and significantly heavier for the same thickness.