HS Code for PVC foam sheets

PVC foam sheets are classified under HS code 3921.12. Heading 3921 covers plates, sheets, film, foil, and strip of plastics that are either cellular or reinforced, laminated, or similarly combined with other materials. Subheading 3921.12 is specifically designated for cellular products made of polymers of vinyl chloride. The term "cellular" refers to a plastic structure containing many small cells (open, closed, or both) throughout the mass, which is characteristic of foam or expanded PVC. These sheets are widely used in the signage, advertising, and construction industries because they are lightweight yet rigid. The classification is determined by the cellular nature of the material and its chemical composition (PVC). Under GRI 1, the product is classified based on its physical form as a sheet and its material properties as a cellular plastic.

Products Included

• Expanded PVC boards (Forex, Sintra)
• Closed-cell PVC foam sheets
• Rigid PVC foam panels for construction
• Foamed PVC sheets for digital printing
• Lightweight PVC foam strips

Common Misclassification

PVC foam sheets are frequently misclassified under HS code 3920.43 or 3920.49. However, heading 3920 is strictly for non-cellular and non-reinforced plastics. If the sheet has a foam core, it must be moved to 3921. Another common error is using 3921.13, which is the code for cellular polyurethane (PU) foam. While both are foam plastics, the chemical polymer must be vinyl chloride to qualify for 3921.12. Additionally, if the foam sheet is further worked into a specific shape or article, such as a finished sign or a piece of furniture, it may be classified under 3926.90 or 9403.

FAQ

What is the HS code for PVC foam sheets?

The HS code for cellular plates and sheets made of polymers of vinyl chloride is 3921.12.

How do I distinguish between 3920 and 3921 for PVC?

Use 3920 for solid, non-cellular PVC sheets and 3921.12 for foamed or cellular PVC sheets.