Acrylic Protective Board
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9022906000 | 35.0% | CN | US | Official Doc |
| 3920515050 | 41.5% | CN | US | Official Doc |
| 3920515090 | 41.5% | CN | US | Official Doc |
| 9022909500 | 36.4% | CN | US | Official Doc |
AI Analysis
π‘οΈ Acrylic Protective Board (Radiation Shielding)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Customs Strategy
π I. Product Definition & Classification: What Exactly is an "Acrylic Protective Board"?
Acrylic Protective Boards, often made of Polymethyl Methacrylate (PMMA), are specialized materials used primarily for X-ray radiation shielding in medical and industrial imaging facilities. In international trade, the classification depends heavily on whether the product is viewed as a raw material (board/plate) or a component of a medical device (instrument part).
β οΈ Critical Distinction:
- If classified by material composition (Acrylic/PMMA plate) β It falls under Chapter 39 (Plastics).
- If classified by function/use (Part of an X-ray machine for shielding) β It falls under Chapter 90 (Medical Instruments).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, there are four possible HS Codes. Here is the breakdown:
| HS Code | Product Description | Summary/Logic | Total Tax Rate |
|---|---|---|---|
9022.90.60.00 |
Parts and accessories of X-ray apparatus (Specifically for radiation shielding) | Based on ray protection purpose and acrylic material. Classified as a part/accessory for X-ray instruments. | 35.0% |
3920.51.50.50 |
Plates, sheets, film, foil, and strip, of acrylic polymers (With flame retardants/conflict?) | Based on acrylic material and board form. Note: This code implies a potential issue with flame retardants ("conflict"), leading to a higher base tax. | 41.5% |
3920.51.50.90 |
Plates, sheets, film, foil, and strip, of acrylic polymers (Other) | Based on acrylic material and board form. No flame retardant conflict. Standard acrylic plate classification. | 41.5% |
9022.90.95.00 |
Parts and accessories of X-ray apparatus (Other) | Based on acrylic material and board form. Classified as "Other" parts/accessories for X-ray instruments, distinct from the specific "shielding" sub-category. | 36.4% |
π Key Observation:
- Material-based codes (39xx) have a higher base tariff (6.5%) compared to Function-based codes (90xx) which have lower or zero base tariffs (0.0% or 1.4%). - However, all codes are subject to significant additional tariffs, making the total cost very high regardless of classification.
π° III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: From Nov 10, 2025 onwards (and subsequent imports)
π― 1. 9022.90.60.00 ββ Parts of X-ray Apparatus (Radiation Shielding Purpose)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad valorem) |
| Section 301 Tariff | +25.0% (Additional duty under US Trade Act Section 301) |
| Section 122 Tariff | +10.0% (Specific duty for Chinese goods under Section 122) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β No (Deny De Minimis) |
| Legal Basis Path | USITC:9022.90.60.00 β Section 301 β Section 122 |
π Explanation:
- This is the most favorable tariff option among the four if the product is strictly defined as a "part/accessory for X-ray shielding." - The base tariff is 0%, so the total burden comes entirely from the additional duties.
π― 2. 3920.51.50.50 ββ Acrylic Polymer Plates (With Flame Retardant Conflict)
| Item | Content |
|---|---|
| Base Tariff | 6.5% (Ad valorem) |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Eligibility | β No |
| Legal Basis Path | USITC:3920.51.50.50 β Section 301 β Section 122 |
π Note:
- Higher base rate due to specific regulatory constraints (likely related to chemical composition or flame retardants). - Avoid this code unless you are certain about the flame retardant status, as it offers no advantage.
π― 3. 3920.51.50.90 ββ Acrylic Polymer Plates (Other)
| Item | Content |
|---|---|
| Base Tariff | 6.5% (Ad valorem) |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Eligibility | β No |
| Legal Basis Path | USITC:3920.51.50.90 β Section 301 β Section 122 |
π Note:
- Same high total rate as3920.51.50.50. - This is the standard "acrylic plate" classification. It ignores the medical/radiation purpose and treats it as a general plastic sheet.
π― 4. 9022.90.95.00 ββ Other Parts of X-ray Apparatus
| Item | Content |
|---|---|
| Base Tariff | 1.4% (Ad valorem) |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 36.4% |
| Tax Calculation | CIF Value Γ 36.4% |
| De Minimis Eligibility | β No |
| Legal Basis Path | USITC:9022.90.95.00 β Section 301 β Section 122 |
π Note:
- Slightly higher than9022.90.60.00due to the 1.4% base rate. - Use this only if the product cannot be specifically identified as "for radiation shielding" but is clearly a part of an X-ray system.
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls Guide)
β 1. Documentation Checklist (Non-negotiable)
| Document | Mandatory? | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must detail: Material (PMMA/Acrylic), Thickness, Dimensions, Radiation Shielding Properties (e.g., lead equivalent, if any). |
| β Intended Use Statement | βοΈ | Explicitly state: "Used as a shielding part for X-ray imaging equipment." This supports HS Code 9022.90.60.00. |
| β Commercial Invoice | βοΈ | Clear description: "Acrylic Shielding Board for X-ray Machine," not just "Acrylic Sheet." |
| β Certificate of Origin (CO) | βοΈ | Proves Chinese origin (triggering Section 301 and 122 tariffs). |
| β Bill of Lading / Packing List | βοΈ | Ensure quantities match invoice. |
| β Test Report (Optional but Recommended) | βοΈ | Proof of radiation attenuation capability to justify Chapter 90 classification. |
β 2. Declaration Tips (Key Mnemonics)
π₯ βFunction Over Material, Shielding Specifics Win!β
| Scenario | Correct Declaration | Wrong Practice | Result |
|---|---|---|---|
| Product is a board for X-ray shielding | HS: 9022.90.60.00Desc: "X-ray Shielding Part" |
Declare as "Acrylic Sheet" (3920.51.50.90) |
Tax jumps from 35% to 41.5% β Higher cost. |
| Product is a general acrylic board, not for medical use | HS: 3920.51.50.90Desc: "Acrylic Plastic Board" |
Declare as "X-ray Part" | Customs Rejection/Penalty for misdeclaration. |
| Product includes flame retardants | HS: 3920.51.50.50Desc: "Flame-Retardant Acrylic Board" |
Hide flame retardants | Compliance Risk. If detected, penalties apply. |
π Strategy:
If the acrylic board is sold specifically for radiation protection, always aim for9022.90.60.00(35% total) rather than3920...(41.5%). This saves 6.5% on the CIF value.
β 3. Special Cases
| Situation | Handling Advice |
|---|---|
| OEM Custom Boards | Provide customer order + design specs showing it is a component for a larger X-ray device. |
| Bulk Sheets vs. Cut Parts | If cut to specific shapes for machines, 9022 is stronger. If raw sheets, 3920 may be forced unless you prove intended medical use. |
| Lead-Acrylic vs. Pure Acrylic | If it contains lead compounds for shielding, 9022 is mandatory. Pure acrylic may be scrutinized for actual shielding efficacy. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (CN Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 9022.90.60.00 |
35.0% (Total) | FDA (if medical device part), FCC | Highest additional tariffs due to Section 301/122. |
| π¨π³ China | 3920.51.50.90 |
6.5% (Base) | No major restrictions | Domestic trade usually uses Chapter 39. |
| πͺπΊ EU | 3920.51.50.90 |
6.5% (Most Favored Nation) | CE, REACH, RoHS | No Section 301/122 surcharges. |
| π¦πΊ Australia | 3920.51.50.90 |
5.0% (IFTA/Zero) | ACMA, Therapeutic Goods | Lower tariffs than US. |
| π―π΅ Japan | 3920.51.50.90 |
6.0% | PSE (if electrical component) | Moderate tariffs. |
π Conclusion:
- USA is the most expensive market due to the 35%β41.5% combined tariff. - EU/Australia/Japan offer significantly lower tariff burdens (5-6.5%), making them more attractive for exporters if supply chain allows. - For the US market, accurate classification under Chapter 90 is critical to save 6.5% compared to Chapter 39.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring "Acrylic Protective Board" as "General Plastic Sheet" (3920)
π Result: You pay 41.5% instead of 35%. You lose 6.5% profit margin unnecessarily.
π Fix: Emphasize "X-ray Shielding Application" in documentation.
β Mistake 2: Ignoring Section 122 Tariff
π Result: Underpayment by 10%. Customs will assess back-taxes + penalties.
π Fix: Always include the 10% Section 122 surcharge in cost calculations for US imports from China.
β Mistake 3: Misdeclaring "Parts" as "Materials" to avoid scrutiny
π Result: Customs may audit and reclassify. If the product is clearly a component, misdeclaration leads to delays.
π Fix: Be transparent about the productβs use.
π― VII. Conclusion: Professional Declaration, Cost Optimization!
π― Remember Mnemonic:
πΉ "Shielding Purpose, Chapter 90 Wins; 35% Total, Save 6.5% over Plastic."
πΉ "Section 301 is 25%, Section 122 is 10%; Base Rate Matters!"
π Pro Tip:
If your acrylic board is not exclusively for X-ray shielding (e.g., general industrial use), do not force Chapter 90 classification. Use 3920.51.50.90 but prepare for the 41.5% rate. Consider supply chain diversification to non-US markets or countries with FTA benefits if margins are tight.
π£ Immediate Action:
π Contact a professional customs broker + Provide product specs + Request Advance Ruling for
9022.90.60.00
π Ensure your acrylic boards clear customs smoothly, efficiently, and profitably!
β¨ Professional Customs Clearance Starts with Precise Classification!
πΌ Every percentage point saved is profit gained!
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.