HS Code for Plastic foam sheets

Plastic foam sheets are classified under HS code 3921.19. Heading 3921 covers other plates, sheets, film, foil, and strip of plastics. The classification logic relies on Note 10 to Chapter 39, which defines the scope of plates, sheets, film, foil, and strip. Subheading 3921.19 is specifically for "cellular" plastics, which are plastics that have many cells (pores) throughout the mass, commonly referred to as foam or expanded plastic. The subheading 3921.19 is a residual category for cellular plastics made from polymers other than styrene (3921.11), vinyl chloride (3921.12), or polyurethanes (3921.13). Therefore, foam sheets made of polyethylene (PE), ethylene-vinyl acetate (EVA), or other non-specified polymers fall here. The material must be in a primary form like a sheet or plate and must not have been worked beyond surface processing to remain in this heading.

Products Included

• Expanded polyethylene (EPE) foam sheets
• EVA (ethylene-vinyl acetate) foam sheets
• Cellular polyolefin sheets for insulation
• Foam plastic padding in sheet form
• Closed-cell plastic foam for industrial gaskets

Common Misclassification

A common error is classifying these under 3920, which is for non-cellular (solid) plastic sheets. Another mistake is using 3921.13 for all foam; 3921.13 is strictly for polyurethane foam. If the foam sheet is cut to a specific shape other than a square or rectangle, it may be considered an "article of plastic" and classified under 3926.90. Additionally, bubble wrap is often confused with foam but is usually classified under 3920 as it is not technically "cellular" in the sense of having internal pores.

FAQ

What is the HS code for plastic foam sheets?

The HS code for cellular plastic sheets made of polymers other than styrene, PVC, or polyurethane is 3921.19.

Is memory foam classified here?

No, memory foam is typically a polyurethane foam and is classified under HS code 3921.13.