Acrylic Diamond
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 7117907500 | 10.0% | CN | US | Official Doc |
| 7018102000 | 10.0% | CN | US | Official Doc |
| 3926904000 | 12.8% | CN | US | Official Doc |
| 7018105000 | 35.0% | CN | US | Official Doc |
| 3926904800 | 13.4% | CN | US | Official Doc |
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AI Analysis
π Acrylic Diamond (Synthetic Gemstone / Decorative Plastic)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π I. Product Definition & Classification: Do You Really Understand "Acrylic Diamond"?
"Acrylic Diamond" typically refers to decorative items, costume jewelry components, or industrial embellishments made from Acrylic (PMMA - Polymethyl Methacrylate) shaped to resemble diamonds. In international trade, the classification depends heavily on whether customs authorities view the item primarily as a plastic product or a simulated gemstone.
Key Distinction:
- If viewed as a plastic molded object (decorative/industrial component) β Falls under Chapter 39 (Plastics).
- If viewed as a simulated gemstone/jewelry (ornamental use) β Falls under Chapter 70 (Glass/Similar Materials) or Chapter 71 (Imitation Jewelry).
β οΈ Critical Note: Acrylic is chemically a plastic, not glass. However, customs often misclassify it as glass (Chapter 70) due to its transparency, or as jewelry (Chapter 71). Correct classification is vital to avoid penalty audits.
π¦ II. HS Code Classification Matrix (2026 Latest Tariff Alignment)
Based on the provided data, here are the 5 specific HS Codes applicable to "Acrylic Diamond," along with their rationale and tax implications.
| HS Code | Product Description & Rationale | Tax Rate (Total) | Tax Breakdown |
|---|---|---|---|
3926.90.40.00 |
Plastic Article, Other: Acrylic is identified as plastic. The "diamond" shape is considered a general plastic article/decorative item. (Note: This is often the most technically accurate for raw acrylic shapes.) |
12.8% | Base: 2.8% Section 301: 0.0% Section 122: 10.0% |
7018.10.50.00 |
Glass Imitations: Misclassified as "Imitation Gems" under glass. Acrylic is treated as a synthetic material similar to glass in form. (High Risk: Acrylic β Glass, but often declared this way for jewelry.) |
35.0% | Base: 0.0% Section 301: 25.0% Section 122: 10.0% |
3926.90.48.00 |
Other Plastic Articles: Acrylic is plastic; the diamond form is decorative. This is a residual "Other" category for plastic articles not specified elsewhere. (Alternative plastic classification.) |
13.4% | Base: 3.4% Section 301: 0.0% Section 122: 10.0% |
7117.90.75.00 |
Imitation Jewelry: Acrylic (plastic) is considered a base material for imitation jewelry. The "diamond" is an element of costume jewelry. (Common for finished jewelry pieces.) |
10.0% | Base: 0.0% Section 301: 0.0% Section 122: 10.0% |
7018.10.20.00 |
Glass Imitation Gems: Specific subheading for imitation gems. Acrylic is deemed to have the properties of a "semi-gem" or synthetic material. (Risk: High tax due to 301 tariffs if misapplied.) |
10.0% | Base: 0.0% Section 301: 0.0% Section 122: 10.0% |
π Key Insight:
- The 122 Clause (Section 122) applies a 10% surtax across ALL codes in the data set. This is likely a specific duty for certain imports (check current US CBP directives).
- Section 301 Tariffs (US-China trade war) vary:
- 0% for Codes3926.90.40,3926.90.48,7117.90.75,7018.10.20.
- 25% for Code7018.10.50(Glass imitation).
π° III. Detailed Tariff Rate Analysis (US Import from China)
β Applicable Country: USA (US)
β Origin: China (CN)
β Effective Date: Current 2026 Tariff Structure (Post-2025 Policies)
π― 1. The "Plastic" Route (Lowest Risk & Moderate Tax)
Codes: 3926.90.40.00 & 3926.90.48.00
| Item | Details |
|---|---|
| Base Rate | 2.8% - 3.4% |
| Section 301 | 0% (No additional 25% tariff) |
| Section 122 | +10% |
| Total Effective Rate | 12.8% - 13.4% |
| Legal Basis | HTSUS:3926.90 + Section 122 Authority |
π Explanation:
- Since Acrylic is scientifically a plastic, Chapter 39 is the most technically correct.
- These codes benefit from 0% Section 301, saving you 25% compared to glass classifications.
- Recommendation: Use3926.90.40.00if the item is a general decorative plastic piece. Use3926.90.48.00if itβs a specific "other" plastic article not listed elsewhere.
π― 2. The "Imitation Jewelry" Route (Lowest Base Tax)
Code: 7117.90.75.00
| Item | Details |
|---|---|
| Base Rate | 0.0% |
| Section 301 | 0% |
| Section 122 | +10% |
| Total Effective Rate | 10.0% |
| Legal Basis | HTSUS:7117 (Imitation Jewelry) + Section 122 |
π Explanation:
- If the acrylic diamonds are sold as parts of jewelry (e.g., loose stones for necklaces, earrings, or crowns), this is the cheapest option at 10%.
- However, if imported as bulk industrial materials, CBP may reclassify to Chapter 39.
- Strategy: Ensure documentation describes them as "Components for Costume Jewelry."
π― 3. The "Glass/Simulated Gem" Route (HIGH RISK & High Tax)
Codes: 7018.10.50.00 & 7018.10.20.00
A. Code 7018.10.50.00 (Danger Zone)
| Item | Details |
|---|---|
| Base Rate | 0.0% |
| Section 301 | +25% |
| Section 122 | +10% |
| Total Effective Rate | 35.0% |
| Warning | Avoid if possible. Acrylic is NOT glass. Misclassification can lead to penalties. |
B. Code 7018.10.20.00 (Moderate Risk)
| Item | Details |
|---|---|
| Base Rate | 0.0% |
| Section 301 | 0% |
| Section 122 | +10% |
| Total Effective Rate | 10.0% |
| Note | Lower tax than 50, but still technically inaccurate if not glass. |
π Explanation:
-7018.10.50attracts the full 25% Section 301 tariff, making it the most expensive option.
- CBP may audit goods declared as "Glass Imitations" if they are physically acrylic.
-7018.10.20offers a 10% rate but carries legal risk if the material is proven to be plastic.
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Documentation Checklist (Non-Negotiable)
| Document | Requirement | Purpose |
|---|---|---|
| Commercial Invoice | Must state "Acrylic" not "Glass" or "Crystal" | Prevents misclassification as Glass (Ch 70) |
| Product Specification | Material: PMMA (Polymethyl Methacrylate) | Proves plastic nature β Supports HS 3926 |
| Usage Description | "For use in costume jewelry assembly" or "Decorative plastic parts" | Supports HS 7117 (Jewelry) or 3926 (Plastic) |
| Photos | Clear images showing transparency/shape | Helps CBP verify "diamond shape" but also material |
| HS Code Pre-Ruling | Apply for CBP Pre-Ruling if volume is high | Locks in favorable classification (e.g., 3926.90.40) |
β 2. Classification Strategy (The "Right" Way)
π₯ "Material First, Then Function!"
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Bulk Acrylic Diamonds (Raw, unmounted) | 3926.90.40.00 |
Clearly plastic article. Lowest risk of being "reclassified." |
| Finished Jewelry Pieces (Necklaces with acrylic stones) | 7117.90.75.00 |
Clearly imitation jewelry. Lowest tax (10%). |
| Acrylic Diamonds Sold as "Glass-like" | β Do NOT use 7018 |
High penalty risk. Use 3926 instead. |
π Critical Tip:
- If you use7117.90.75.00, ensure the goods are imported as jewelry items or components thereof.
- If you use3926.90.40.00, describe them as "Acrylic Decorative Inserts" or "Plastic Molded Articles."
β 3. Special Circumstances & Pitfalls
| Situation | Advice |
|---|---|
| Mixed Shipments (Plastic + Real Glass) | Split the shipment. Declare plastic as 3926, glass as 7018. Do not mix under one HS code. |
| "Crystal" Marketing Terms | Avoid using "Crystal" in customs docs. Use "Acrylic" or "PMMA." "Crystal" implies lead glass β triggers higher scrutiny. |
| Section 122 Surcharge | All codes in the data carry a 10% Section 122 tariff. This is unavoidable for China-origin goods under current rules. Plan for this 10% base cost. |
| Section 301 Exemptions | Check if your specific product code was excluded from the 25% tariff in recent exclusions. If not, avoid 7018.10.50.00. |
π V. Global Market Comparison (2026 Context)
| Country | Recommended HS Code | Est. Duty (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 3926.90.40.00 or 7117.90.75.00 |
10% - 13.4% | Avoid 7018.10.50 (35%). |
| π¨π³ China | 3926.90.90 (General) |
~5-10% | Lower barriers. |
| πͺπΊ EU | 3926.90 or 7117 |
0-6% | No Section 301/122. |
| π¬π§ UK | 3926.90 or 7117 |
0-6% | Post-Brexit rules apply. |
π Conclusion:
- For US Imports,7117.90.75.00(10%) and3926.90.40.00(12.8%) are the most cost-effective and compliant.
-7018.10.50.00(35%) is a trap due to the 25% Section 301 tariff and material inaccuracy.
π VI. Common Errors & Avoidance Guide (Lessons Learned)
β Error 1: Declaring Acrylic as "Glass" or "Simulated Glass"
π Result: CBP may reclassify to 7018.10.50.00 + penalties.
π Fix: Always state "Polymer/Acrylic/PMMA" in material description.
β Error 2: Using 7018.10.50.00 to get a 0% base rate
π Result: You pay 25% Section 301 + 10% Section 122 = 35%.
π Fix: Use 3926.90.40.00 for a total of 12.8%. Saves 22.2%!
β Error 3: Ignoring Section 122
π Result: Underpayment of 10% surtax.
π Fix: Budget for 10% on ALL codes in this list. It applies to all.
β Correct Declaration Example:
"Acrylic (PMMA) Decorative Stones, shaped as diamonds, for use in costume jewelry assembly. Material: Plastic. HS: 3926.90.40.00."
π― VII. Conclusion: Smart Classification, Maximize Profit!
π― Memory Hook:
πΉ "Plastic is King: Use 3926 (12.8%) or 7117 (10%). Avoid 7018 (35%)."
πΉ "Material Matters: Acrylic β Glass. Write PMMA, Save Dollars."
π Pro Tip:
If your shipment value is high (> $2500), apply for a CBP Binding Ruling specifically for "Acrylic Diamonds" under HS 3926.90.40.00 or 7117.90.75.00. This locks in the lower tax rate and prevents future audits.
π£ Immediate Action:
π Review your commercial invoice: Does it say "Glass"? Change to "Acrylic/PMMA".
π Recalculate duties: Switch from7018to3926or7117to save up to 25% in tariffs.
π Clear Customs Smoothly, Keep Margins High!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percent of Tariff Saved is Profit Earned!
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.