HS Code for Polyurethane foam sheets

Polyurethane foam sheets are classified under HS code 3921.13. This classification is based on the material composition and the physical structure of the product. Chapter 39 covers plastics, and heading 3921 is reserved for other plates, sheets, film, foil, and strip of plastics that are not covered by headings 3918, 3919, or 3920. The subheading 3921.13 specifically identifies products made of polyurethanes that are cellular. Cellular plastics, commonly known as foam or sponge plastics, contain numerous cells distributed throughout the mass. This code applies to sheets that have not been combined with other materials in a way that changes their essential character as plastic sheets. These products are widely used in insulation, upholstery, and packaging due to their lightweight and cushioning properties.

Products Included

• Flexible polyurethane foam sheets
• Rigid polyurethane insulation boards
• Cellular polyurethane blocks for upholstery
• Memory foam sheets in bulk

Common Misclassification

Polyurethane foam sheets are often misclassified under 3921.90, which is the catch-all for non-cellular or other plastic sheets. Another common mistake is using 9404.21 for foam sheets intended for mattresses; however, 9404 is only for finished mattresses or mattress supports, not for raw foam sheets. Additionally, if the sheet is self-adhesive, it should be classified under 3919.90.

FAQ

What is the HS code for PU foam sheets?

The HS code for cellular polyurethane plates, sheets, film, foil, and strip is 3921.13.

Does 3921.13 include rigid insulation boards?

Yes, rigid boards made of cellular polyurethane used for thermal insulation are classified under 3921.13.