Acrylic Anti static Board
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3920515090 | 41.5% | CN | US | Official Doc |
| 3920515050 | 41.5% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3921905050 | 39.8% | CN | US | Official Doc |
| 3921190090 | 41.5% | CN | US | Official Doc |
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AI Analysis
π‘οΈ PMMA Acrylic Anti-Static Board (Acrylic Anti-Static Board)
π HS Code Classification & Customs Clearance Guide | 2026 Tariff Analysis | Strategic Compliance Strategy
π I. Product Definition & Core Characteristics: What is "Acrylic Anti-Static Board"?
The PMMA Acrylic Anti-Static Board is a high-performance plastic sheet made of Polymethyl Methacrylate (PMMA), a transparent thermoplastic often referred to as "acrylic." Its defining feature is anti-static functionality, achieved through the incorporation of conductive agents or surface coatings.
In international trade, classification hinges on two critical factors: 1. Material Composition: Is it classified as a specific acrylic polymer (Chapter 39, Heading 3920/3921) or a general plastic article? 2. Processing State: Is it foamed, laminated, or plain? (This product is non-foamed and non-laminated).
β οΈ Key Distinction:
- If the product is classified specifically under acrylic polymers, it falls under 3920.
- If classified as a general plastic plate without specific polymer specification, it may fall under 3921 or 3926.
- Anti-static property is generally considered a "special function" that does not change the primary material classification but may affect duty liability due to trade sanctions (Section 301/122).
π¦ II. HS Code Classification Matrix (Detailed Breakdown)
Based on the provided data, there are five potential HS Codes depending on how customs interprets the specific material definition and product scope.
| HS Code | Product Description & Rationale | Total Tax Rate | Tax Breakdown |
|---|---|---|---|
3920.51.50.90 |
Primary Classification: PMMA Acrylic Board. β’ Material: Polymethyl Methacrylate. β’ Form: Plates/Sheets. β’ Feature: Non-foamed, non-laminated acrylic polymer. |
41.5% | Base: 6.5% + Sec 301: 25.0% + Section 122: 10% |
3920.51.50.50 |
Variant Classification: PMMA Acrylic Board. β’ Material: Poly-methyl methacrylate. β’ Feature: Anti-static attribute viewed as a special functional extension of the polymer. |
41.5% | Base: 6.5% + Sec 301: 25.0% + Section 122: 10% |
3926.90.99.89 |
Fallback Classification: Plastic Articles. β’ Category: Miscellaneous plastic articles. β’ Reason: Not specifically listed in other subheadings; treated as general plastic board. |
22.8% | Base: 5.3% + Sec 301: 7.5% + Section 122: 10% |
3921.19.00.90 |
Alternative Plastic Plate: Other Plastic Plates. β’ Category: Other plates, sheets, film, foil, and strip. β’ Reason: "Catch-all" for plastic plates not meeting specific polymer criteria. |
41.5% | Base: 6.5% + Sec 301: 25.0% + Section 122: 10% |
3921.90.50.50 |
General Plastic Plate: Plates/Sheets. β’ Category: Other plastic plates and sheets. β’ Reason: No material conflict with "plates/sheets" classification; generic plastic definition. |
39.8% | Base: 4.8% + Sec 301: 25.0% + Section 122: 10% |
π Critical Analysis:
- The highest burden (41.5%) applies to classifications under 3920 and 3921.19 because they incur the full 25% Section 301 tariff on top of the base rate.
- The lowest burden (22.8%) applies to 3926.90.99.89, which incurs a lower Section 301 rate (7.5%) because it is classified under "Other Plastic Articles" rather than "Plates/Sheets of plastics."
- Section 122 Tariff (10%) applies to all listed codes for Chinese-origin goods.
π° III. 2026 Tariff Rate Detailed Breakdown (US Market Focus)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Ongoing (including Nov 2025+ implementations)
π― Scenario 1: High-Tax Classification (3920 & 3921.19)
HS Codes: 3920.51.50.90, 3920.51.50.50, 3921.19.00.90
| Item | Detail |
|---|---|
| Base Duty | 6.5% (Most Favored Nation Rate) |
| Section 301 Duty | 25.0% (Specific to heading 3920/3921 plastic plates) |
| Section 122 Duty | 10.0% (Specific to certain plastic products from China) |
| Total Effective Rate | 41.5% |
| Calculation | CIF Value Γ 41.5% |
| De Minimis Exemption | β Not Eligible (Section 301 goods are excluded) |
| Legal Basis | USITC:3920/3921 β Section 301: 25% β Section 122: 10% |
π Why is this rate so high?
- Acrylic sheets (PMMA) are often targeted in trade wars as industrial inputs.
- The 25% Section 301 is the dominant cost driver.
- The 10% Section 122 is an additional safeguard duty on specific plastic articles.
π― Scenario 2: Medium-Tax Classification (3921.90)
HS Code: 3921.90.50.50
| Item | Detail |
|---|---|
| Base Duty | 4.8% |
| Section 301 Duty | 25.0% |
| Section 122 Duty | 10.0% |
| Total Effective Rate | 39.8% |
| Calculation | CIF Value Γ 39.8% |
| De Minimis Exemption | β Not Eligible |
π Note: Slightly lower base rate (4.8% vs 6.5%) saves 1.7% compared to Scenario 1.
π― Scenario 3: Low-Tax Classification (3926)
HS Code: 3926.90.99.89
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Section 301 Duty | 7.5% (Lower bracket for "other plastic articles") |
| Section 122 Duty | 10.0% |
| Total Effective Rate | 22.8% |
| Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Eligible |
π Strategic Insight:
- This classification saves ~19% in total duty compared to the 3920 classification.
- Risk: Customs may challenge this if the product is clearly identifiable as PMMA acrylic sheets (which usually fall under 3920). You must justify why it is not a "plate or sheet" of acrylic but rather a "miscellaneous plastic article."
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Documentation Checklist (Mandatory)
| Document | Requirement | Purpose |
|---|---|---|
| Product Spec Sheet | Must detail material (PMMA), thickness, anti-static resistivity (ohms/sq), dimensions. | Proves material composition for 3920 vs 3926 classification. |
| Commercial Invoice | Clearly state: "PMMA Acrylic Anti-Static Board, Non-foamed, Non-laminated." | Avoids ambiguity that could lead to "general plastic" classification errors. |
| Packing List | Weight, dimensions, number of packs. | Verifies CIF value accuracy. |
| Anti-Static Certificate | Lab report showing surface resistivity (e.g., 10^6 - 10^9 ohms). | Supports the "anti-static" feature description; does not change HS code but aids in product identification. |
| Country of Origin | Explicitly state "Made in China." | Triggers Section 122 and 301 duties. |
β 2. Classification Strategy & Risk Management
| Strategy | Recommendation | Risk Level |
|---|---|---|
| Preferred | Classify under 3920.51.50.90 if the product is strictly PMMA acrylic sheets.Reason: Most accurate description of material. |
π‘ Medium (High duty, but legally defensible) |
| Aggressive | Classify under 3926.90.99.89 to save ~19% duty.Reason: Argue it is a "specialized article" rather than a raw material sheet. |
π΄ High (High risk of customs audit, penalty, and retroactive duty assessment if deemed incorrect) |
| Avoid | Do not split shipment into "frames" + "sheet" to lower duty. Reason: Customs will assess the primary purpose (the sheet). |
π΄ High (Fraud risk) |
β 3. Key Clearance Tips
π₯ "Be Precise, Not Vague!"
- Do NOT use generic terms like "Plastic Sheet."
- DO use "Polymethyl Methacrylate (PMMA) Anti-Static Plate."
- DO specify "Non-foamed" and "Non-laminated" to align with 3920.51.
β 4. Special Circumstances
| Scenario | Handling Advice |
|---|---|
| OEM Custom Sizes | Provide cutting diagrams. If cut to specific shape for a machine part, consider if it becomes a "part" (Chapter 39 Part B) vs. "sheet." |
| Multi-layer Laminated | If anti-static layer is laminated, classification may change to 3921 (Laminated plastics). Ensure "Non-laminated" if claiming 3920. |
| Small Samples | No De Minimis Exemption: Section 301 and 122 duties apply even to small samples. Plan for tax in advance. |
π V. Global Market Comparison (2026 Snapshot)
| Region | Recommended HS Code | Est. Duty (China Origin) | Key Certification |
|---|---|---|---|
| πΊπΈ USA | 3920.51.50.90 |
41.5% | No special cert, but accurate classification is critical. |
| πͺπΊ EU | 3920.51 |
6.5% | REACH, RoHS |
| π¨π³ China | 3920.51 |
Varies | CCC (if applicable), GB Standards |
| π―π΅ Japan | 3920.51 |
6.0% | JIS Standards |
π Conclusion:
The US market is significantly more expensive due to Section 301 (25%) + Section 122 (10%) tariffs.
Total duty burden of 22.8% to 41.5% must be factored into pricing strategies.
π VI. Common Mistakes & Blood-Stained Lessons
β Mistake 1: Classifying Acrylic Anti-Static Board as 3926 (General Plastic) to save tax.
π Consequence: Customs audit reveals PMMA content β Retroactive duty of 41.5% + Penalties.
β Mistake 2: Ignoring Section 122 (10%).
π Consequence: Even if you get 301 duty correct, missing Section 122 leads to underpayment and delays.
β Mistake 3: Declaring "Plastic Sheet" without material specifics.
π Consequence: Customs may apply a higher default rate or request extensive documentation, causing cargo detention.
β Correct Approach:
"PMMA Acrylic Anti-Static Board, Non-foamed, Non-laminated, Spec: 1000x2000mm, Resistivity: 10^7 ohms. HS Code: 3920.51.50.90."
π― VII. Conclusion: Professional Classification Saves Money!
π― Key Takeaway:
πΉ "Material First, Form Second." PMMA acrylic is primarily 3920.
πΉ "Expect the Worst, Plan the Cost." Budget for ~41.5% duty for US imports.
πΉ "No De Minimis." Small shipments are NOT exempt from these tariffs.
π Pro Tip:
If you are importing high volumes, consider Advance Ruling from US CBP to lock in the HS Code classification (3920 vs 3926) and avoid future disputes.
π£ Action Required:
π Consult a Customs Broker: Verify if your specific anti-static additive changes the chemical composition enough to argue for
3926(high risk) or stick to3920(safe).
π Calculate Landed Cost: Include 41.5% duty + 10% Section 122 in your FOB pricing model.
β¨ Precision in Classification, Profit in Clearance!
πΌ Don't let tariff surprises erase your margins.
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.