Acrylic Shielding Board
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3920515090 | 41.5% | CN | US | Official Doc |
| 3920511000 | 41.0% | CN | US | Official Doc |
| 3921905050 | 39.8% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3920515090 | 41.5% | CN | US | Official Doc |
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AI Analysis
π‘οΈ Acrylic Shielding Board (PMMA Sheets)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Truly Understand "Acrylic"?
Acrylic Shielding Boards, chemically known as Polymethyl Methacrylate (PMMA), are high-transparency, durable plastic materials used in architecture, signage, automotive parts, and protective barriers. In international trade, the classification hinges on two critical factors:
1. Material Form: Are they plates, sheets, or other shaped products?
2. Manufacturing Process: Are they foam, reinforced, or solid?
β οΈ Key Distinction:
- Plates/Sheets (Chapter 39.20/39.21): If they are flat, uniform thickness, and not further processed into specific articles (like signs or lenses), they fall under "Plates, Sheets, Film, Foil, and Strip."
- Other Plastic Articles (Chapter 39.26): If they are classified as "Other" (e.g., specific decorative panels, reinforced composite sheets, or non-standard forms), they may fall here.
- Crucial Note: The term "Shielding" does not imply radiation shielding (which might be classified differently) unless specified. Here, it refers to physical protection or transparency barriers.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Key Characteristics |
|---|---|---|---|
3920.51.50.90 |
Other plates, sheets, film, foil, and strip, of polymethyl methacrylate (PMMA) | General acrylic sheets, non-foam, non-reinforced | β No flame retardant specified |
3920.51.10.00 |
Plates, sheets, film, foil, and strip, of polymethyl methacrylate (PMMA) | Standard PMMA sheets meeting definition criteria | β Standard PMMA classification |
3921.90.50.50 |
Other plates, sheets, etc., of plastics | Acrylic boards classified under "Other" plastics | β Fits "plates, sheets" category, no material conflict |
3926.90.99.89 |
Other articles of plastics | Acrylic boards classified as "other plastic products" | β Broad category for plastic articles |
3920.51.50.90 |
Acrylic Explosion-Proof Board | Non-foam, non-reinforced, categorized under "Other" | β Non-foam, non-reinforced logic |
π Important Reminder:
- Chapter 39.20 vs. 39.21:3920covers plastic plates/sheets not compounded with other materials, while3921covers others.3926is a residual category for "other" plastic articles.
- "Explosion-Proof" or "Shielding": If the board is just solid PMMA, it falls under3920.51. If it has special treatments or is a composite, it might move to3921or3926.
π° III. 2026 Latest Tariff Rate Details (Including Surcharge & Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 3920.51.50.90 ββ Acrylic Plates/Sheets (General & Explosion-Proof)
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% |
| Section 301 Surcharge | +25.0% (From USITC Footnote 9903.88.01) |
| Section 122 Tariff | +10.0% (Specific provision for certain imports) |
| Total Duty Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:3920.51.50.90 β FOOTNOTE:301.88.01 β Section 122:10.0 |
π Explanation:
- The 6.5% is the standard Most Favored Nation (MFN) rate for PMMA sheets.
- The 25% is the Section 301 tariff targeting Chinese goods.
- The 10% is an additional levy under Section 122 (often related to trade remedies or specific policy directives).
- Total 41.5% is extremely high. Misclassification can lead to severe penalties.
π― 2. 3920.51.10.00 ββ Standard PMMA Plates/Sheets
| Item | Content |
|---|---|
| Base Duty Rate | 6.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Duty Rate | 41.0% |
| Tax Calculation | CIF Value Γ 41.0% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | USITC:3920.51.10.00 β FOOTNOTE:301.88.01 β Section 122:10.0 |
π Note:
- Slightly lower base rate (6.0% vs. 6.5%) but same surcharges.
- Applies to standard PMMA sheets that strictly fit the definition under this subheading.
π― 3. 3921.90.50.50 ββ Other Plastic Plates/Sheets
| Item | Content |
|---|---|
| Base Duty Rate | 4.8% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Duty Rate | 39.8% |
| Tax Calculation | CIF Value Γ 39.8% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | USITC:3921.90.50.50 β FOOTNOTE:301.88.01 β Section 122:10.0 |
π Note:
- This category is for "other" plastic plates/sheets not specified in 3920.
- If your acrylic board is composite or has special properties not fitting 3920, this may apply.
- Still subject to high surcharges.
π― 4. 3926.90.99.89 ββ Other Plastic Articles
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Surcharge | +7.5% (Note: Different surcharge rate observed in data) |
| Section 122 Tariff | +10.0% |
| Total Duty Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | USITC:3926.90.99.89 β FOOTNOTE:301.07.5 β Section 122:10.0 |
π Critical Insight:
- Lowest Total Rate (22.8%) among the options.
- Applies if the acrylic board is considered an "Other Plastic Article" (e.g., a specific finished panel, not just raw sheet).
- Caution: Misusing this code for simple sheets can lead to classification errors and audits. Only use if the product truly fits "Other" criteria.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
β 1. Required Document Checklist (Non-Negotiable)
| Document | Required | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must include material (PMMA), dimensions, thickness, transparency, flame retardancy status. |
| β Material Safety Data Sheet (MSDS) | βοΈ | Proves chemical composition (100% PMMA vs. blends). |
| β Product Photos (Including Label) | βοΈ | Clear view of edges, surface, and any markings (e.g., "PMMA," "Acrylic"). |
| β Commercial Invoice | βοΈ | Must clearly state "Acrylic Shielding Board" or "PMMA Sheet." Avoid vague terms like "Plastic Board." |
| β Packing List | βοΈ | Detail weight, dimensions, and number of pieces. |
| β Certificate of Origin (CO) | βοΈ | If shipped from China, confirm origin to apply correct surcharges. |
| β Third-Party Test Report | βοΈ | If claiming "Explosion-Proof" or "Fire-Retardant," provide test reports to justify classification. |
β 2. Declaration Tips (Key Mantra)
π₯ "Material First, Form Second, Description Precise, Tariff Optimal!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Standard Acrylic Sheet | 3920.51.10.00 or 3920.51.50.90 |
Vague term "Plastic Board" β Risk of audit |
| Acrylic with Special Coating | 3921.90.50.50 (if composite) |
Claiming standard PMMA β 41.5% vs. 39.8% |
| Finished Acrylic Panel (e.g., Signage) | 3926.90.99.89 |
Classifying as sheet β 22.8% vs. 41.5% |
| Foam Acrylic (Rare) | Different HS Code | Classifying as solid sheet β Wrong category |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Acrylic | Provide customer specs + design drawings to prove itβs not a standard sheet. |
| Acrylic with Flame Retardant | Must specify "Flame Retardant PMMA." If not specified, assume standard. |
| Acrylic Shielding for Radiation | If for radiation shielding, verify if it contains lead/barium. If so, may fall under different chapters. |
| Mixed Shipment (Acrylic + Metal Frame) | Declare separately. Do not combine unless the metal is integral and inseparable. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate | Certification | Remarks |
|---|---|---|---|---|
| πΊπΈ USA | 3920.51.50.90 |
41.5% | No special | High surcharges (301 + 122) |
| π¨π³ China | 3920.51.10.00 |
6.0% | CCC (if applicable) | No surcharges |
| πͺπΊ EU | 3920.51.90 |
6.5% | CE (if electrical) | No surcharges |
| π¦πΊ Australia | 3920.51.10.00 |
5.0% | RCM | No surcharges |
| π―π΅ Japan | 3920.51.10.00 |
0%~5% | PSE (if applicable) | No surcharges |
π Conclusion:
- USA is the most challenging market due to high additional tariffs.
- EU/China/Australia have much lower rates, making them more cost-effective for imports.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring "Acrylic Board" as 3926.90.99.89 without justification
π Consequence: Customs may reclassify to 3920.51.50.90 β 18.7% additional duty + penalties!
β Error 2: Ignoring "Section 122" tariff
π Consequence: Underpaying by 10% β Back taxes + interest!
β Error 3: Vague description "Plastic Sheet"
π Consequence: Customs inspection delay β Storage fees + demurrage!
β Error 4: Confusing "Acrylic" with "Polycarbonate"
π Consequence: Polycarbonate (PC) has different HS codes and rates β Wrong declaration!
β Correct Practice:
"PMMA Acrylic Sheet, 12mm Thick, Clear, Non-Flame Retardant, Model XYZ, 100% Polymethyl Methacrylate"
π― VII. Conclusion: Professional Declaration, Time-Saving, Cost-Effective!
π― Remember the Mantra:
πΉ "Material PMMA, Form Sheet, Code 3920, Tariff 41.5, Code 3926, Tariff 22.8, Choose Wisely!"
πΉ "HS Code Determines Destiny, Tariff Difference 18.7%, One Mistake Costs Thousands!"
π Pro Tip:
If your acrylic board is sourced from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA Exemptions or Section 301 Exclusions, reducing rates to 0%~5%.
Recommendation: Apply for an Advance Ruling before shipment to avoid clearance risks.
π£ Take Action Now:
π Contact a Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
π Let Your Acrylic Board Clear Customs Smoothly, Export Efficiently, and Maximize Profits!
β¨ Professional Clearance Starts with Precise Classification!
πΌ Every Cent of Your Cost Deserves Precise Calculation!
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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.