Acrylic Packaging Material
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3923109000 | 38.0% | CN | US | Official Doc |
| 3920515090 | 41.5% | CN | US | Official Doc |
| 3923900080 | 38.0% | CN | US | Official Doc |
| 3920511000 | 41.0% | CN | US | Official Doc |
| 3926904000 | 12.8% | CN | US | Official Doc |
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AI Analysis
π¦ Acrylic Packaging Material: HS Code Classification & Customs Clearance Strategy (2026)
π HS Code Reference & Customs Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Acrylic"?
Acrylic packaging materials are primarily made from Polymethyl Methacrylate (PMMA), a transparent thermoplastic. In international trade, the classification depends heavily on its physical form (finished packaging vs. raw material/film) and specific application.
Key Distinctions: - Finished Packaging Items (e.g., boxes, signs, containers): Classified under Chapter 39.23 or 39.26. - Raw Material/Films/Sheets (e.g., rolls, sheets for further processing): Classified under Chapter 39.20.
β οΈ Critical Decision Point:
- If it is a finished good used directly for transport/packaging (e.g., a specific box or sign holder) β 39.23 or 39.26.
- If it is a generic film/sheet made of acrylic polymer β 39.20.
- If it is specifically a display sign made of acrylic β 39.26.
π II. HS Code Classification Details (2026 Latest Tariff Data)
| HS Code | Product Description | Application Scenario | Key Characteristics |
|---|---|---|---|
3923.10.90.00 |
Acrylic resin packaging materials; plastics; for packaging purposes | General plastic packaging items not elsewhere specified | Classified under "Other" packaging articles; general use |
3920.51.50.90 |
Acrylic resin packaging materials; acrylic polymer; film/plate/film form | Raw acrylic films, sheets, plates, or foils | Non-foamed, non-reinforced; falls under "plates, sheets, film, foil, and strip" |
3923.90.00.80 |
Acrylic resin packaging materials; plastics; for transport or packing | Other transport/packing articles made of plastic | Classified under "Other" articles for transport or packing |
3920.51.10.00 |
Acrylic resin packaging materials; polymethyl methacrylate (PMMA); non-foamed & unreinforced film/sheet | Specific PMMA films/sheets for industrial use | Strictly PMMA; non-foamed; non-reinforced |
3926.90.40.00 |
Acrylic sign materials; plastics; other plastic articles | Acrylic signage, display boards, decorative signs | Specifically for signs/displays; different tax treatment |
π Key Insight:
-3920codes apply to semi-finished goods (films, sheets).
-3923codes apply to finished packaging articles.
-3926code applies to signs/display items.
- Misclassification between "film" and "finished packaging" can lead to significant duty differences.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Current rates include Section 301 and Section 122 add-ons.
π― 1. 3923.10.90.00 β Acrylic Packaging Materials (Other Packaging Articles)
| Item | Details |
|---|---|
| Base Tariff | 3.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF Value Γ 38.0% |
| De Minimis Exemption? | β No (Denied) |
| Legal Basis | Base Duty + Section 301 (25%) + Section 122 (10%) |
π Explanation:
- 38% total tax is high due to multiple add-ons.
- This code is for general plastic packaging that doesn't fit more specific subheadings.
π― 2. 3920.51.50.90 β Acrylic Films/Sheets (Other Acrylic Polymer Films)
| Item | Details |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Exemption? | β No (Denied) |
| Legal Basis | Base Duty + Section 301 (25%) + Section 122 (10%) |
π Explanation:
- 41.5% total tax is the highest among these categories.
- Applies to generic acrylic films/sheets (non-PMMA specific or less specific).
- High base duty (6.5%) combined with add-ons makes this the most expensive option.
π― 3. 3923.90.00.80 β Acrylic Packaging Materials (Other Transport/Packing Articles)
| Item | Details |
|---|---|
| Base Tariff | 3.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF Value Γ 38.0% |
| De Minimis Exemption? | β No (Denied) |
| Legal Basis | Base Duty + Section 301 (25%) + Section 122 (10%) |
π Explanation:
- 38% total tax (same as3923.10.90.00).
- For other plastic packaging articles not covered by3923.10.
π― 4. 3920.51.10.00 β PMMA Acrylic Films/Sheets (Specific)
| Item | Details |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 41.0% |
| Tax Calculation | CIF Value Γ 41.0% |
| De Minimis Exemption? | β No (Denied) |
| Legal Basis | Base Duty + Section 301 (25%) + Section 122 (10%) |
π Explanation:
- 41.0% total tax.
- Slightly lower than3920.51.50.90due to a lower base duty (6.0% vs 6.5%).
- Specific to Polymethyl Methacrylate (PMMA) films/sheets.
π― 5. 3926.90.40.00 β Acrylic Sign Materials
| Item | Details |
|---|---|
| Base Tariff | 2.8% |
| Section 301 Surcharge | +0.0% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 12.8% |
| Tax Calculation | CIF Value Γ 12.8% |
| De Minimis Exemption? | β No (Denied) |
| Legal Basis | Base Duty + Section 122 (10%) |
π Explanation:
- 12.8% total tax is the lowest rate.
- No Section 301 surcharge applies to this specific subheading for signs.
- Crucial Advantage: If your product is a sign or display board, classify here to save ~25-28% in duties.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must specify material (PMMA/Acrylic), form (sheet/film/packaging), and usage. |
| β Product Photos | βοΈ | Clear images showing the item. If it's a sign, show the sign. If it's a film, show the roll/sheet. |
| β Commercial Invoice | βοΈ | Clearly state: "Acrylic Packaging Material" or "Acrylic Sign". Avoid vague terms like "Plastic Item". |
| β Packing List | βοΈ | Detail contents to prove it's not a mixed shipment with electronics. |
| β Certificate of Origin (CO) | βοΈ | Needed for any potential future exemptions (though currently none for China/US). |
| β Material Composition Proof | βοΈ | Lab test or manufacturer declaration confirming PMMA/Acrylic content. |
β 2. Declaration Tips (Key Mantra)
π₯ "Form Determines Code, Sign Gets Discount, Film Pays More!"
| Scenario | Correct HS Code | Wrong Way | Consequence |
|---|---|---|---|
| Acrylic Sign/Display Board | 3926.90.40.00 |
Misclassified as 3923 (Packaging) |
Pay 38% instead of 12.8% β Massive Overpayment! |
| Acrylic Film/Sheet (Raw Material) | 3920.51.10.00 or 3920.51.50.90 |
Misclassified as 3923 (Finished Package) |
Wrong tax rate (41% vs 38%) + Potential Audit |
| Finished Acrylic Packaging Box | 3923.10.90.00 or 3923.90.00.80 |
Misclassified as 3926 (Sign) |
Customs may reject if not a sign; audit risk |
| Mixed Shipment (Sign + Packaging) | Separate Line Items | Lump Sum Declaration | High risk of misclassification and penalties |
β 3. Special Situations
| Situation | Handling Advice |
|---|---|
| Custom-Made Acrylic Signs | Provide design files or photos proving it's a sign, not just a plastic sheet. Claim 3926.90.40.00. |
| Acrylic Sheets for B2B Fabrication | Clearly declare as "Raw Material" or "Film/Sheet". Use 3920 codes. Do not call it "packaging" if it's a raw sheet. |
| Acrylic Packaging for Cosmetics | Use 3923.10.90.00 or 3923.90.00.80. Ensure description matches "packaging article". |
| Importing from Non-China Origins | If origin is Vietnam/Malaysia, check for IEEPA exemptions. Rates may be lower. |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3926.90.40.00 (Signs) / 3920.51.10.00 (Films) |
12.8% (Signs) / 41.0% (Films) | None specific | High Section 301/122 impact. Signs are cheapest. |
| π¨π³ China | 3926.90.40.00 / 3920.51.10.00 |
~2.8% / ~6.0% | CCC (if applicable) | No Section 301/122. Lower base duties. |
| πͺπΊ EU | 3926.90.90 / 3920.51 |
~2.5% - 3.0% | REACH / RoHS | No Section 301. Lower overall cost. |
| π¬π§ UK | 3926.90.90 / 3920.51 |
~2.5% - 3.0% | UKCA / RoHS | Post-Brexit rules apply. |
| π―π΅ Japan | 3926.90.90 / 3920.51 |
~2.0% - 3.0% | PSE (if electrical) | No Section 301. |
π Conclusion:
- USA has the highest tariffs due to Section 301 and Section 122.
- Acrylic Signs (3926) are the most tax-efficient entry point into the US (12.8% vs 38-41%).
- Acrylic Films/Sheets (3920) are the most expensive (41.0-41.5%).
π VI. Common Mistakes & Pitfall Guide (Blood-Tested Lessons)
β Mistake 1: Calling an Acrylic Sign "Packaging Material"
π Result: Pay 38% instead of 12.8%. Overpay 25.2%!
β Mistake 2: Calling Raw Acrylic Sheets "Finished Packaging"
π Result: Possible audit, misclassification, and penalty. Correct code is 3920.
β Mistake 3: Ignoring Section 122
π Result: Underestimating duty. Section 122 adds 10% on top of 301 and Base.
β Mistake 4: Vague Description "Plastic Box"
π Result: Customs may guess the wrong HS code. Be specific: "Acrylic Cosmetic Packaging Box".
β Correct Approach:
"Acrylic Display Sign, PMMA Material, 12x12 inches, for Retail Display" β
3926.90.40.00
"PMMA Acrylic Film Sheet, 0.5mm, Raw Material for Fabrication" β3920.51.10.00
π― VII. Conclusion: Smart Classification, Cost Savings!
π― Remember the Mantra:
πΉ "Signs = 12.8% (Savings!) | Films = 41% (Expensive!) | Packaging = 38% (Middle)"
πΉ "HS Code Decides Cost, 12.8% vs 41% is a Huge Difference!"
πΉ "Don't Call a Sign 'Packaging' unless You Like Overpaying!"
π Pro Tip:
If your product is not from China (e.g., Vietnam, Malaysia), check for IEEPA exemptions or lower Section 301 rates.
For high-volume imports, consider Advance Ruling to lock in the correct HS Code and avoid surprises.
π£ Take Action Now:
π Consult a Licensed Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
π Clear Customs Smoothly, Reduce Costs, and Boost Margins!
β¨ Professional Clearance Starts with Precise Classification!
πΌ Every Cent Saved is Pure Profit!
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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.