FRP pultrusion FOB and DDP export guide
A practical guide to Incoterms, HS/HTSUS classification, and Section 301 tariff exposure for buyers importing pultruded FRP profiles, so the price you are quoted is the price that lands at your jobsite.
Last updated · Reviewed by Yifan Liu, Application Engineer
Three variables, quoted separately, that should be quoted together
A landed-cost surprise on an FRP import almost always traces back to one of three things being left out of the initial quote: which Incoterm applies (who pays freight and duty, and when risk transfers), which HS/HTSUS heading the profile is classified under, and whether that heading currently carries Section 301 or other trade-remedy exposure. Leave any one of them unstated and a clean FOB unit price becomes a landed cost well above it once the shipment clears customs.
This page lays out all three in one place. For country-specific detail already worked through for real projects, see the United States sourcing page and the Canada passive house window page.
FOB, CIF, DAP and DDP: who does what
| Incoterm | Freight | Import clearance | Duty paid by | Best for |
|---|---|---|---|---|
| FOB (Free on Board) | Buyer books and pays ocean freight from the loading port (FOB is a sea-freight rule; use FCA for air freight or a container handed over at a terminal) | Buyer clears import customs at destination | Buyer | Buyers with an existing customs broker and freight forwarder who want direct control over the import leg |
| CIF (Cost, Insurance & Freight) | Seller books ocean freight and minimum insurance cover to the destination port; risk passes to the buyer once the goods are on board at origin | Buyer clears import customs at destination | Buyer | Buyers who want one seller-arranged freight leg but still handle their own import clearance |
| DAP (Delivered at Place) | Seller arranges freight door-to-door | Buyer clears import customs (duty/tax not prepaid by seller) | Buyer | Buyers who want door delivery but prefer to self-file duty for tax-recovery or bonded-warehouse reasons |
| DDP (Delivered Duty Paid) | Seller arranges freight door-to-door | Seller clears both export and import customs | Seller: duty and tariff are built into the quoted price | Buyers who want one landed-cost number with no customs surprise, and no in-house import compliance team |
F1 Composite quotes FOB, CIF and DDP on request. DDP USA and DDP Canada quotes carry the current Section 301 or GST exposure inline, so the number in the quote is the number that lands at the jobsite.
One profile, more than one possible heading
HTSUS 3916.90 (or 7019 in some rulings)
Structural pultruded profile (I-beam, channel, angle, tube, flat bar), cut to length but not otherwise worked
Heading 3916 covers rods, sticks and profile shapes of plastics, whether or not surface-worked but not otherwise worked. Recent CBP rulings place glass-reinforced pultruded profiles there: NY N353644 (2025, pultruded struts) and NY N357163 (2026, a glass-fiber-reinforced hollow profile from China, where CBP rejected the proposed 3926 classification). Importers sometimes argue for 7019 (glass fibers and articles made from them) when the glass content gives the article its essential character, so the importing country's rulings decide.
HTSUS 3925 (in some rulings)
Window / door frame profile (finished fenestration component)
Builders' ware of plastics for windows and doors is its own heading; a finished fenestration profile can be classified here instead of 3926.90 depending on how the importing customs authority treats the finished-component function versus the raw-profile form.
HTSUS 3925.90 or 3926.90
Drilled, punched or fabricated profile parts
Once a profile is worked beyond cutting and surface finishing, it leaves heading 3916. In NY N353644 CBP classified the same pultruded struts with punched slots as builders' ware of plastics (3925.90); fabricated parts that are not builders' ware fall to 3926.90 (other articles of plastics).
Two different regimes, often conflated
Section 301 tariffs apply by HTSUS heading against China-origin goods on the active USTR lists: if your profile’s heading is listed, the tariff applies to the shipment regardless of what the part is used for. Anti-dumping and countervailing duty (AD/CVD) measures are a separate regime written for named products. In the United States, orders on fiberglass door panels and sidelites from China took effect in 2026 (91 FR 50797); in the EU, duties apply to Chinese glass-fiber inputs such as continuous filament glass fiber and woven or stitched fabrics. Neither covers pultruded structural profiles as a category.
In practice: assume Section 301 exposure applies to most China-origin FRP profile headings, and check AD/CVD exposure for your specific HS classification and origin rather than assuming it applies to every FRP product. Both lists change, so confirm current rates for your exact heading and shipment date with your customs broker or the current USTR and CBP publications before you finalize a purchase order.
Frequently asked questions
What HS code applies to pultruded FRP profiles?
There is no single universal HS code for pultruded FRP. Classification depends on the profile's composition, finishing, and end use under the General Rules of Interpretation (GRI) essential-character test. Recent CBP rulings place standard structural profiles that are cut to length but not otherwise worked under HTSUS 3916.90 (profile shapes of plastics); drilled or punched parts move to 3925 (builders' ware) or 3926.90 (other articles of plastics), finished window and door frames fall under 3925.20, and some importers argue for 7019 (glass fibers and articles made from them) where the glass content dominates. The only reliable answer is a binding ruling for your specific profile from the destination country's customs authority, such as a CBP Binding Ruling in the United States.
Does Section 301 apply to all FRP profiles imported from China?
Section 301 tariffs are applied by HTSUS heading against China-origin goods broadly, not against "FRP" as a product category — so if your profile's HTSUS heading is on an active Section 301 list, the tariff applies regardless of whether it is a bulk commodity shape or an engineered custom section. This is distinct from anti-dumping/countervailing duty (AD/CVD) measures, which are written for named products. In the United States, AD/CVD orders on fiberglass door panels from China took effect in 2026 (91 FR 50797); in the EU, anti-dumping and anti-subsidy duties apply to Chinese glass-fiber inputs such as continuous filament glass fiber and woven or stitched glass fiber fabrics. Neither targets pultruded structural profiles as a category. Because both regimes are HS-code and origin specific and change over time, always confirm current exposure for your exact classification and shipment date via your customs broker or the current USTR/CBP published lists rather than assuming a blanket rate.
What is DDP and why does it matter when importing FRP profiles?
DDP (Delivered Duty Paid) is an Incoterms® 2020 rule where the seller handles export clearance, freight, import clearance, and duty payment, delivering to your named destination at one all-in price. For FRP buyers, the practical value is eliminating landed-cost surprises: HS classification disputes, Section 301 tariff exposure, and customs broker fees are the seller's problem to solve before quoting, not a variable the buyer discovers at the port. The trade-off is that DDP pricing embeds the seller's assumptions about classification and duty rate — a buyer who wants to control that assumption directly, or who can recover duty through their own bonded-warehouse or FTZ arrangement, may prefer FOB or CIF instead.
How do I get a binding customs ruling for my FRP profile?
In the United States, importers or their customs brokers can request a Binding Ruling from US Customs and Border Protection (CBP) via the Customs Rulings Online Search System (CROSS), submitting the profile's technical drawing, material composition (resin type and glass content by weight), and intended use. Processing typically takes several weeks. Canada and the EU have equivalent National Customs Ruling / Binding Tariff Information (BTI) systems. For a recurring import program, a binding ruling removes classification risk for every future shipment of that exact profile.
Can I avoid Section 301 tariffs on FRP sourced from China?
Not by misclassifying the goods. That is a compliance risk rather than a saving, and correcting an under-declared classification afterwards usually costs far more than the original duty. Legitimate levers are: (1) confirming your profile is classified under its correct, lowest-applicable heading rather than a higher-duty default; (2) checking whether your specific HTSUS subheading currently holds an active USTR exclusion; (3) longer term, Foreign Trade Zone (FTZ) delivery or a non-China production step that changes country of origin under substantial-transformation rules. There is no shortcut that avoids a correctly-classified, currently-tariffed heading.
Is DDP more expensive than FOB in total landed cost?
Not necessarily. DDP pricing bundles freight, customs brokerage, and duty into one number, which can carry a margin for the seller's risk-taking on classification and duty accuracy. FOB/CIF shift that same freight, brokerage, and duty cost onto the buyer directly, plus the buyer's own broker fees and the risk of a classification dispute. For buyers without an existing import compliance function, DDP is frequently cost-neutral or cheaper once broker fees and classification risk are counted — the real difference is who carries the compliance risk, not just which number is larger.
Need a DDP quote with tariffs pre-disclosed?
Send the dimensions, quantity, service conditions and destination. We reply within one business day.