Mr Quyen - Santiago. Posted 14/11/2026

Santiago declares its ASA/PVC roof tile sheets and corrugated UPVC roofing sheets under HS code 3925.90.00, the heading for builders' ware of plastics. The first six digits, 3925.90, are the same in every country that uses the Harmonized System. India's 8-digit HSN code and other national tariffs add their own final digits, so your customs broker confirms the full line and the duty.

Stacks of white and grey tile sheets inside a shipping container, Vietnam

Stacks of white and grey tile sheets inside a shipping container, Vietnam

 

What HS code is used for synthetic resin roof tiles?

 

"Synthetic resin roof tile" is the name many importers and customs lists give to a plastic sheet shaped like rows of tiles. Santiago's version is an ASA/PVC tile sheet, 1.05 m wide and 2.5 or 3.0 mm thick, made of four co-extruded layers. On Santiago's export documents it is declared under 3925.90.00, and so are its 5, 6 and 11-wave corrugated sheets.

LevelCodeMeaning
Heading (4 digits)3925Builders' ware of plastics, not elsewhere specified
Subheading (6 digits)3925.90Other builders' ware under that heading; identical in every Harmonized System country
Vietnam tariff line (8 digits)3925.90.00The line Santiago prints on the invoice, packing list and certificate of origin

 

Why does the HS code matter when you import roofing sheets?

 

The code decides three things at the border: the duty rate in your national tariff, whether a free trade agreement preference can be claimed, and which import rules customs applies to the goods. If the code on your import declaration differs from the code on the certificate of origin, customs may question the preference and hold the container until the difference is explained.

A flat plastic sheet and a shaped building product can fall under different headings. Heading 3920, for example, covers other plates and sheets of plastics. A broker who has never seen a tile sheet may suggest it, so send photos, the specification sheet and a sample before the first shipment and agree on the code in writing.

A forklift loading tile sheets into a container at the factory, Vietnam

A forklift loading tile sheets into a container at the factory, Vietnam

 

What is the HSN code for ASA synthetic resin roof tiles in India?

 

India uses 8-digit codes in its import tariff, which the trade calls HSN codes, and the same code appears on GST invoices. The first six digits follow the international system, so an ASA/PVC roof tile sheet or UPVC roofing sheet starts with 3925.90. The last two digits come from India's own tariff.

Santiago has shipped roofing to India since 2023 with a Form AI certificate of origin. Ask your customs broker or clearing agent to confirm the 8-digit line and the duty that goes with it; Santiago does not quote duty rates.

 

How do other countries extend 3925.90?

 

MarketDigits after 3925.90Certificate of origin from Vietnam
India2 more (8-digit HSN)Form AI
Thailand, Laos and other ASEAN members2 more (8-digit ASEAN tariff lines)Form D
Mexico, Peru and other CPTPP membersSet by each national tariffCPTPP proof of origin
ChileSet by the national tariffForm VC or CPTPP proof of origin
USA4 more (10-digit tariff schedule)None: no FTA preference with Vietnam
VenezuelaSet by the national tariffNone: no FTA preference with Vietnam

CPTPP has 12 members, Vietnam among them, and an importer in a member country may be able to pay a lower duty with a valid proof of origin. Whether the preference covers your tariff line, and at what rate, is something your broker checks against your own tariff.

 

Should I ask customs for an advance ruling?

 

For a first container, it is worth it if your customs authority offers one. An advance ruling is a written classification decision issued before the goods arrive, and customs normally applies it to later shipments of the same product. The application usually asks for a product description, photos, a specification sheet and sometimes a sample. Santiago supplies the specification and free samples for this; the buyer pays the courier. The ruling itself is requested by the importer or its broker.

Tile sheets sliding down a ramp into a container while workers watch, Vietnam

Tile sheets sliding down a ramp into a container while workers watch, Vietnam

 

Which shipping documents carry the HS code?

 

DocumentPrepared byWhat to check
Commercial invoiceSantiagoHS 3925.90.00, product name, thickness, colour, running metres
Packing listSantiagoSame code and names; bundles, lengths and weight per item
Certificate of originIssued in Vietnam on Santiago's applicationThe form matches your market: D, AI, VC or CPTPP proof
Quality certificate (CQ)Santiago, with every lotProduct, thickness and lot
Bill of ladingShipping lineGoods description matches the invoice
Import declarationYour customs brokerYour national 8 or 10-digit line, starting 3925.90

Keep the product names identical across all six papers. A tile sheet called "roof tile" on the invoice and "plastic sheet" on the packing list is the kind of mismatch that slows clearance. One 40 ft container holds about 5,000 m of sheet with colours, profiles and accessories mixed, and production takes about 5 days, so the documents can be checked while the order is being made.

Dark grey tile sheets and ridge pieces packed inside a container, Vietnam

Dark grey tile sheets and ridge pieces packed inside a container, Vietnam

How is a declared container of ASA/PVC roofing loaded?

Mr Quyen explains in English how Santiago loads orange tile sheets for export. The sheets slide down a ramp from the stack into the container, and workers in Santiago uniforms stack them inside.

Loading PVC roof tiles into an export container (Santiago video on YouTube).

More short videos for importers

Two more English shorts from the Santiago YouTube channel. Each one is about a minute or less.

Which accessories go on the same invoice as the sheets?

A 19-second short from the Santiago warehouse: red ridge caps and fittings on pallets, then stacks of red tile sheets ready for export and OEM orders.

Red ridge caps and tile sheets in the Santiago warehouse (Santiago video on YouTube).

How are sheets strapped before shipping?

The short opens with a red ridge piece under a truck tyre, then Mr Quyen holds a gas torch to blue and red tile sheets on the factory yard and ends on strapped stacks of sheets ready to ship. A flame test is a demonstration, not a fire rating.

Truck, flame and packing: Santiago ASA/PVC sheets at the factory (Santiago video on YouTube).

Santiago – a leading exporter of ASA/PVC roofing from Vietnam

Santiago roofing is produced and loaded into containers at our factory in Vietnam. It has been exported to India since 2023, Thailand since 2024 and the USA since 2025. Every export shipment comes with a commercial invoice, packing list, bill of lading and a certificate of origin (C/O) issued by Vietnam's Ministry of Industry and Trade, which importers use to claim the duty preference of their trade agreement.

ItemDetails
HS code3925.90.00 (ASA/PVC roofing sheets)
Certificate of originForm D (ASEAN), Form AI (India), Form AK / VK (Korea), Form AJ / VJ (Japan), Form VC (Chile), CPTPP proof of origin
Shipped fromVietnam, by container

Certificate of origin Form AI (ASEAN–India) for Santiago ASA/PVC roofing sheets, HS 39259000, certified on 24 September 2026. Buyer details are hidden.

Certificate of origin Form AI (ASEAN–India) for Santiago ASA/PVC roofing sheets, HS 39259000, certified on 24 September 2026. Buyer details are hidden.

The Santiago team beside a loaded export container at the factory, November 2024

The Santiago team beside a loaded export container at the factory, November 2024

Loading Santiago roof tiles into an export container

Loading Santiago roof tiles into an export container

 

Frequently asked questions

 

What is the HS code for synthetic resin roof tiles?

Santiago declares its ASA/PVC synthetic resin roof tile sheets under HS 3925.90.00, builders' ware of plastics. The 6-digit part, 3925.90, is international; each importing country adds its own final digits.

 

What is the HSN code for UPVC roofing sheets in India?

India uses 8-digit HSN codes. For Santiago's ASA/PVC and UPVC roofing sheets the code begins 3925.90; your customs broker confirms the last two digits and the duty. Santiago's shipments to India carry Form AI.

 

Does the HS code change the import duty?

Yes. The duty rate is tied to the tariff line, and a preference under Form D, Form AI, Form VC or a CPTPP proof of origin applies only when the code and the origin rules match. Santiago does not quote duty rates.

 

Is there an FTA preference for roofing sheets from Vietnam to the USA?

No. The USA and Venezuela have no FTA preference with Vietnam for this product, so check the normal duty rate with your customs broker before ordering.

 

Can Santiago help with an advance ruling on classification?

Santiago provides the specification sheet, photos and free samples (the buyer pays the courier) that a ruling application usually needs. The importer or its broker files the request.

 

Read more

 

 

Sources for the figures in this article

  • Profiles, 2.5–3.0 mm thickness and 10-year warranty: Santiago ASA/PVC product specification.
  • HS code 3925.90.00: Harmonized System Chapter 39 (builders' ware of plastics), as applied in Vietnam's export tariff.
  • Certificates of origin (Form D, AI, AK/VK, AJ/VJ, VC, CPTPP): issued by Vietnam's Ministry of Industry and Trade under the country's free trade agreements.
  • Minimum order of one 40 ft container (about 5,000 m) and about 5 days for production and loading: Santiago export desk, October 2026.

Updated 03/11/2026. Santiago Import Export Co., Ltd, Vietnam. WhatsApp +84 935 391 495 (Mr. Quyen), hotline +84 965 437 316 (Mrs. Ly), email salessantiagoroofing@gmail.com.