Acrylic Packaging Board
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921110000 | 40.3% | CN | US | Official Doc |
| 3906902000 | 41.3% | CN | US | Official Doc |
| 3921190090 | 41.5% | CN | US | Official Doc |
| 3906100000 | 41.3% | CN | US | Official Doc |
| 3920515050 | 41.5% | CN | US | Official Doc |
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AI Analysis
πͺ Acrylic Packaging Board (PMMA Sheets)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: What is "Acrylic"?
Acrylic, scientifically known as Polymethyl Methacrylate (PMMA), is a transparent thermoplastic often referred to as "organic glass." In international trade, it is classified based on its state of processing and form.
For Acrylic Packaging Boards, the critical distinction lies in whether the material is considered a raw resin (primary form) or a manufactured plate/sheet (semi-finished or finished form). This distinction drastically affects the HS Code and the resulting tariff burden.
β οΈ Key Classification Point:
- If the acrylic is in primary form (granules, powder, non-aggregated) β It is classified under 3906 (Acrylic Polymers).
- If the acrylic is in plate, sheet, or film form (regardless of thickness) β It is classified under 3920 or 3921 (Plates, Sheets, Film, etc.).
π¦ II. HS Code Classification Details (2026 Latest Tariff Mapping)
Based on the provided data, here are the five potential classifications for Acrylic Packaging Boards, ranging from primary resin to finished plates.
| HS Code | Product Description | Classification Logic | Total Tax Rate |
|---|---|---|---|
3921.11.00.00 |
Acrylic (PMMA) Plates/Sheets | Specifically covers plates, sheets, and film of acrylic polymers. This is the most direct classification for "Packaging Boards" in sheet form. | 40.3% |
3906.90.20.00 |
Acrylic Resin (Semi-finished) | Classifies PMMA as an acrylic resin. The summary notes it is treated as a "semi-finished plastic product." | 41.3% |
3921.19.00.90 |
Other Plastic Plates/Sheets | Used if the acrylic sheet doesn't fit the specific "Acrylic" sub-heading in 3921.11, falling under "Other" plastic plates. | 41.5% |
3906.10.00.00 |
PMMA in Primary Form | Classifies Polymethyl Methacrylate in its raw, unprocessed state (e.g., pellets). Note: This is likely incorrect for finished boards but listed if the board is interpreted as raw material stock. | 41.3% |
3920.51.50.50 |
Acrylic Plates/Sheets (Other) | Covers plates and sheets of acrylic polymers not specified elsewhere. Similar to 3921 but under the "Other" category for plates. | 41.5% |
π Critical Analysis:
- Lowest Tax:3921.11.00.00at 40.3% is the most favorable and accurate code for finished acrylic sheets/boards.
- Highest Tax:3921.19.00.90and3920.51.50.50both sit at 41.5%.
- Risk Code:3906.10.00.00(Primary Form) is risky for "boards" because customs may argue a solid board is not "primary form," leading to disputes.
π° III. 2026 Latest Tariff Rate Breakdown (With Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Current rates include Section 301 and IEEPA surcharges.
π― 1. 3921.11.00.00 β Best Option: Acrylic Plates/Sheets (40.3%)
| Item | Details |
|---|---|
| Base MFN Rate | 5.3% (Standard import duty for plastic plates) |
| Section 301 Surcharge | +25.0% (Additional duty on Chinese goods under Trade Act Section 301) |
| IEEPA Surcharge (122) | +10.0% (Additional duty under International Emergency Economic Powers Act) |
| Total Effective Rate | 40.3% |
| Calculation | CIF Value Γ 40.3% |
| De Minimis Exemption | β Not Eligible (De minimis value is waived for these surcharges) |
| Legal Basis | USITC:3921.11.00.00 β FOOTNOTE:301 β IEEPA:122 |
π Explanation:
- The 5.3% is the standard US duty for acrylic sheets.
- The 25% is the major penalty under Section 301 for Chinese-manufactured plastics.
- The 10% is an additional layer under IEEPA (often referred to as "122 Clause" in specific trade contexts).
- Total: 40.3%. This is the lowest among the options provided.
π― 2. 3906.90.20.00 β Acrylic Resin/Semi-finished (41.3%)
| Item | Details |
|---|---|
| Base MFN Rate | 6.3% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge (122) | +10.0% |
| Total Effective Rate | 41.3% |
| Calculation | CIF Value Γ 41.3% |
| De Minimis Exemption | β Not Eligible |
π Note: Higher base rate (6.3% vs 5.3%) results in a higher total tax.
π― 3. 3921.19.00.90 & 3920.51.50.50 β Other Plates/Sheets (41.5%)
| Item | Details |
|---|---|
| Base MFN Rate | 6.5% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge (122) | +10.0% |
| Total Effective Rate | 41.5% |
| Calculation | CIF Value Γ 41.5% |
| De Minimis Exemption | β Not Eligible |
π Note: These codes have the highest base rate (6.5%), making them the least cost-effective options.
π― 4. 3906.10.00.00 β Primary Form (41.3%)
| Item | Details |
|---|---|
| Base MFN Rate | 6.3% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge (122) | +10.0% |
| Total Effective Rate | 41.3% |
| De Minimis Exemption | β Not Eligible |
β οΈ Warning: Using this code for a solid "board" may trigger a customs audit because a board is not "primary form" (resin/powder). If contested, you may face penalties.
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Preparation Checklist (Non-Negotiable)
| Document | Required? | Purpose |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must state material is PMMA (Polymethyl Methacrylate), not generic "plastic." |
| β Physical Form Description | βοΈ | Clearly describe as "Plates, Sheets, or Film" to justify HS 3921/3920. |
| β Commercial Invoice | βοΈ | Must list HS Code and clearly state "Acrylic Board" or "PMMA Sheet." |
| β Packing List | βοΈ | Show weight and dimensions. |
| β Origin Certificate | βοΈ | Essential for proving Chinese origin (subject to surcharges). |
| β Third-Party Test Report | Optional | Helps prove chemical composition (PMMA) if customs doubts the material. |
β 2. Declaration Strategy (Key Tips)
π₯ Golden Rule: "Form Dictates Code, Material Dictates Duty!"
| Scenario | Recommended HS Code | Risk Level |
|---|---|---|
| Finished Acrylic Sheet (Cut to size, smooth edges) | 3921.11.00.00 |
π’ Low (Best Tax: 40.3%) |
| Acrylic Granules/Powder (Raw material) | 3906.10.00.00 |
π‘ Medium (Misclassification risk if shipped as sheet) |
| Acrylic Sheet (Generic plastic claim) | 3920.51.50.50 |
π΄ High (Higher tax: 41.5%, potential dispute) |
| Composite Board (Acrylic + Metal) | Varies | π΄ High (Complex classification) |
π Critical Tip:
- Always describe the product as "Polymethyl Methacrylate (PMMA) Plates/Sheets" rather than just "Plastic Board."
- Avoid using the term "Resin" unless you are shipping raw pellets. Using "Resin" for a solid board will confuse customs officers.
β 3. Special Situations
| Situation | Handling Advice |
|---|---|
| Colored or Tinted Acrylic | Still classified under 3921.11.00.00. Color does not change the HS Code for acrylic sheets. |
| Acrylic with Adhesive Backing | If the adhesive is a separate layer, it may still be classified as a sheet. Disclose the adhesive material on the invoice. |
| Customs Audits | If questioned, provide a chemical analysis report proving the material is PMMA. |
| Value Declaration | Ensure the declared value is accurate. Customs may compare with historical data for PMMA sheets. |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 3921.11.00.00 |
40.3% | Highest duty due to Section 301 + IEEPA. |
| π¨π³ China | 3921.11.00.00 |
~6.5% | Lower base rate, no US surcharges. |
| πͺπΊ EU | 3920.51.50.50 |
~6.5% | No Section 301 equivalent, but VAT applies. |
| π¬π§ UK | 3920.51.50.50 |
~6.5% | Post-Brexit tariffs apply. |
| π¦πΊ Australia | 3920.51.50.50 |
~5.0% | Lower duty, but GST applies. |
π Conclusion:
- The US market is the most expensive for Chinese acrylic due to layered surcharges.
- Optimize for3921.11.00.00to save 1.2% compared to other codes.
- Consider supply chain diversification if the 40.3% duty erodes profit margins.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring as "Plastic Sheet" (Generic)
π Result: Customs may assign 3921.19.00.90 or 3920.51.50.50 β 41.5% Duty.
β
Fix: Always specify "PMMA" or "Acrylic."
β Mistake 2: Declaring as "Resin" (Primary Form)
π Result: If physical form is a sheet, customs will reject 3906.10.00.00 β Delay, Penalties, Re-inspection.
β
Fix: Match the code to the physical form (Sheet = 3921/3920).
β Mistake 3: Ignoring Surcharges
π Result: Budgeting only for base duty (5.3%) β Cash Flow Crisis due to unexpected 35% in surcharges.
β
Fix: Plan for 40.3% total landed cost impact.
β Mistake 4: Poor Documentation
π Result: Customs cannot verify PMMA β Default to highest duty category.
β
Fix: Include MSDS (Material Safety Data Sheet) and Technical Data Sheet with shipment.
π― VII. Conclusion: Smart Classification, Lower Costs!
π― Key Takeaways:
πΉ Best HS Code:
3921.11.00.00β 40.3% Total Duty.
πΉ Avoid:3906.10.00.00for solid boards (Risk of misclassification).
πΉ Save Money: Ensure your invoice explicitly states "PMMA Plates/Sheets" to avoid generic classification penalties.
πΉ Stay Compliant: Be prepared for Section 301 and IEEPA surcharges in the US market.
π Pro Tip:
If your acrylic board is coated or laminated, the classification may change. Always consult with a licensed customs broker for complex composite materials.
For pure PMMA sheets, 3921.11.00.00 is your safest and most cost-effective route.
π£ Action Item:
π Consult a Customs Broker to confirm
3921.11.00.00applies to your specific product dimensions and finishes.
π Accurate Declaration = Faster Clearance + Lower Costs + No Surprises!
β¨ Expert Customs Clearance Starts with Precision!
πΌ Every Percent Matters in International Trade!
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.