CLA-2-39:OT:RR:NC:N5:137
James Byrne
Harte & Lyne Limited
9 Brockley Drive
Hamilton L8E 3C3
Canada
RE: The tariff classification and country of origin of cellular polystyrene sheets and shiplap boards
Dear Mr. Byrne:
In your letter dated July 28, 2025, you requested a tariff classification ruling.
The product under consideration is referred to as ECO Carbon Foam. The product is produced from a mixture
of virgin and recycled polystyrene, talc, flame retardant and colorant. It is intended for use as a foam
insulation. The product is produced as 2 ft. x 8 ft. or 4 ft. x 8 ft. sheets with square corners and thicknesses of
1, 1.5 and 2 inches. It can also be further worked with “shiplap” edges per customer specifications.
United States and Canadian origin Virgin and recycled polystyrene, talc, and colorant and Israeli origin flame
retardant are sent to the Canadian manufacturing facility. The raw materials are measured to exact
specifications by a proprietary formula. These materials are placed into a mixing silo and fed into the
extruder under precise temperature and pressure to produce continuous sheets of uniform thickness. The
sheets are printed with company logo and are then cut to the desired lengths. The “shiplap” boards undergo
additional processing to form the edges into a shiplap pattern.
The applicable subheading for the cellular polystyrene sheets will be 3921.11.0000, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of
plastics: cellular: of polymers of styrene. The general rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the cellular polystyrene “shiplap” boards will be 3925.90.0000, HTSUS,
which provides for builders’ ware of plastics, not elsewhere specified or included: other. The general rate of
duty will be 5.3 percent ad valorem.
Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” as the country of
manufacture, production, or growth of any article of foreign origin entering the United States. Further work
or material added to an article in another country must effect a substantial transformation in order to render
such other country the “country of origin” within the meaning of the marking laws and regulations.
Pursuant to section 102.0, interim regulations, related to the marking rules, tariff-rate quotas, and other
USMCA provisions, published in the Federal Register on July 6, 2021 (86 FR 35566), the rules set forth in
sections 102.1 through 102.18 and 102.20 determine the country of origin for marking purposes with respect
to goods imported from Canada and Mexico. Section 102.11 provides a required hierarchy for determining
the country of origin of a good for marking purposes, with the exception of textile and apparel goods which
are subject to the provisions of 19 CFR 102.21. See 19 CFR 102.11.
Applied in sequential order, 19 CFR 102.11(a) provides that the country of origin of a good is the country in
which:
(1) The good is wholly obtained or produced;
(2) The good is produced exclusively from domestic materials; or
(3) Each foreign material incorporated in that good undergoes an applicable change in tariff
classification set out in Part 102.20 and satisfies any other applicable requirements of that section, and
all other applicable requirements of these rules are satisfied.
Part 102.20 (g) states “3920.10-3921.90… A change to any other good of subheading 3920.10 through
3921.90 from any other subheading, including another subheading within that group.”
Part 102.20 (g) states “3922-3926… A change to heading 3922 through 3926 from any other subheading
within that group, except for a change to heading 3926 from articles of apparel and clothing accessories,
other articles of plastics, or articles of other materials of headings 3901 to 3914 of heading 9619.”
The foreign materials used in the production of these sheets meet the applicable change in tariff
classification. Therefore, the country of origin of these cellular polystyrene sheets and shiplap boards will be
Canada.
Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13,
9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 35 percent ad valorem rate of duty. At
the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.10, in addition to
subheading 3921.11.0000 or 3925.90.0000, HTSUS, listed above. Articles that are entered free of duty under
the terms of general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any
treatment set forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will
not be subject to the additional ad valorem duties provided for in heading 9903.01.10. If your product is
entered duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition
to subheading 3921.11.0000 or 3925.90.0000, HTSUS.
The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided
for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying
duty rates are provided at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents
filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact
National Import Specialist Christina Allen at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division