HS Code for Urethane foam

Urethane foam, technically known as cellular polyurethane, is classified under HS code 3921.13. This classification is found in Chapter 39 (Plastics), heading 3921, which covers other plates, sheets, film, foil, and strip of plastics. The sub-heading 3921.13 specifically identifies products made of polyurethanes that are "cellular." According to the Explanatory Notes to the HS, cellular plastics are those having many cells (either open, closed, or both) dispersed throughout the mass, typically produced by using gas-evolving blowing agents. This code applies to foam in the form of large blocks, sheets, or rolls that have not been cut to a specific shape other than a simple rectangle. It includes both flexible foams used in upholstery and rigid foams used for thermal insulation in construction.

Products Included

• Flexible polyurethane foam sheets
• Rigid polyurethane insulation boards
• Cellular polyurethane blocks
• Memory foam (viscoelastic) in bulk rolls
• High-resiliency (HR) foam slabs

Common Misclassification

Urethane foam is often misclassified under 3921.19, which is the "Other" category for cellular plastics like polyethylene or PVC foam. It is also frequently confused with 9404.21 (Mattresses of cellular plastics) or 9404.90 (Cushions). If the foam is cut to a specific shape for a specific piece of furniture or is finished with a cover, it moves from Chapter 39 to Chapter 94. Additionally, non-cellular polyurethane sheets fall under 3921.90 or 3920.99.

FAQ

What is the HS code for urethane foam?

The HS code for cellular polyurethane (urethane foam) in plates, sheets, or strips is 3921.13.

Does 3921.13 include finished acoustic foam panels?

If the panels are simple rectangular sheets, they stay in 3921.13; however, if they are shaped (e.g., egg-crate or pyramid) or cut to size for a specific installation, they may be classified elsewhere.