Custom Acrylic Board
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3920515050 | 41.5% | CN | US | Official Doc |
| 3920515090 | 41.5% | CN | US | Official Doc |
| 3906100000 | 41.3% | CN | US | Official Doc |
| 3906902000 | 41.3% | CN | US | Official Doc |
| 3921110000 | 40.3% | CN | US | Official Doc |
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AI Analysis
π Acrylic Boards (Polymethyl Methacrylate / PMMA)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: What Exactly is "Acrylic Board"?
Acrylic boards, chemically known as Polymethyl Methacrylate (PMMA), are transparent thermoplastics widely used in construction, signage, automotive, and advertising industries. In international trade, classification depends heavily on the state of processing (raw vs. finished) and material composition.
Two Main Categories: 1. Semi-Finished Raw Materials (Resin/Granules/Sheets in bulk): Classified under Chapter 39 as primary forms or basic plastic articles. 2. Processed Plates/Sheets: Classified under Chapter 39 as articles of plastics, depending on the specific polymer type and physical state.
β οΈ Key Classification Distinction:
- If the product is described as "Polymer sheets/plates" (general plastic articles) βε½ε ₯ 3921.11.00.00
- If the product is "PMMA specifically in plate form" βε½ε ₯ 3920.51.50.xx
- If the product is "PMMA in primary form/semi-finished blocks" βε½ε ₯ 3906.10.00.00
- If the product is "Acrylic Resin plates" (broad plastic category) βε½ε ₯ 3906.90.20.00
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Key Characteristic |
|---|---|---|---|
3920.51.50.50 |
Acrylic plates, material: Polymethyl Methacrylate (PMMA), Form: Plates | High-end signage, display stands, transparent partitions | β Specific PMMA plates |
3920.51.50.90 |
Acrylic plates, material: Polymethyl Methacrylate (PMMA), Form: Plates | General purpose PMMA sheets | β Specific PMMA plates (Other) |
3906.10.00.00 |
Acrylic boards, material: PMMA, classified as primary form semi-finished products | Bulk raw materials, casting blocks, unprocessed semi-fins | β Primary Form/Semi-finished |
3906.90.20.00 |
Acrylic boards, material: Acrylic Resin, classified as plastic semi-finished products | Broad "Acrylic Resin" category, less specific than PMMA | β Plastic Semi-finished |
3921.11.00.00 |
Acrylic boards, material: Polymer, Form: Plates, Sheets, Film | General polymer plates, not strictly defined as PMMA in heading | β General Polymer Plates |
π Critical Reminder:
- 3920.51 is the most precise code for PMMA Plates.
- 3906 codes apply if the goods are considered "Primary Forms" or "Semi-finished resins" rather than formed plates.
- 3921.11 is a broader category for polymer plates; using it for pure PMMA may trigger scrutiny if 3920 is more appropriate.
- Misclassification Risk: Declaring PMMA plates as "General Polymer" (3921) when they clearly fit "Acrylic/PMMA" (3920) can lead to disputes or higher duties if not justified.
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: Post-2025 (Current Trade War Context)
π― 1. 3920.51.50.50 & 3920.51.50.90 ββ Acrylic Plates (PMMA)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Eligibility | β Not Eligible (High value/regulated plastic) |
| Legal Basis Path | HTSUS:3920.51.50 β USITC Footnote 301:25% β Section 122:10% |
π Explanation:
- Base 6.5%: Standard MFN rate for plastic plates.
- 25% Section 301: Retaliatory tariff on Chinese plastic products.
- 10% Section 122: Additional tariff on critical imports (specifically targeting China under recent executive orders).
- Total 41.5%: Significant cost impact. Requires precise documentation.
π― 2. 3906.10.00.00 ββ PMMA Primary Form / Semi-Finished
| Item | Detail |
|---|---|
| Base Tariff | 6.3% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 41.3% |
| Tax Calculation | CIF Value Γ 41.3% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | HTSUS:3906.10.00 β USITC Footnote 301:25% β Section 122:10% |
π Note:
- Slightly lower base rate (6.3% vs 6.5%) due to "Primary Form" classification.
- Applies to bulk PMMA sheets or blocks not yet cut into final plate specifications.
π― 3. 3906.90.20.00 ββ Acrylic Resin Plastic Semi-Finished
| Item | Detail |
|---|---|
| Base Tariff | 6.3% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 41.3% |
| Tax Calculation | CIF Value Γ 41.3% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | HTSUS:3906.90.20 β USITC Footnote 301:25% β Section 122:10% |
π Note:
- Broader "Acrylic Resin" category.
- Same effective rate as 3906.10 due to identical surcharges.
π― 4. 3921.11.00.00 ββ Polymer Plates, Sheets, Film (General)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 40.3% |
| Tax Calculation | CIF Value Γ 40.3% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | HTSUS:3921.11.00 β USITC Footnote 301:25% β Section 122:10% |
π Note:
- Lowest total rate among all options (40.3%) due to lower base (5.3%).
- Risk: Only use if the product cannot be strictly classified as "PMMA Plates" (3920) or "Primary PMMA" (3906). Misclassification here can lead to penalties if CBP determines it is specifically PMMA.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must state: Material (PMMA/Acrylic), Dimensions, Thickness, Color, Transparency. |
| β Material Safety Data Sheet (MSDS) | βοΈ | Required for plastic chemicals/resins. |
| β Commercial Invoice | βοΈ | Clearly describe as "Acrylic Board, PMMA, [Dimensions]" β avoid vague terms like "Plastic Sheet". |
| β Packing List | βοΈ | Include weight, dimensions, and number of pieces. |
| β Photo of Product & Label | βοΈ | Show branding, material code (e.g., "PMMA"), and country of origin mark. |
| β Certificate of Origin | βοΈ | To prove Chinese origin (triggers surcharges) or other origin (if applicable). |
β 2. Declaration Tips (Key Mnemonics)
π₯ βBe Specific: PMMA is not just βPlasticβ. Detail is King.β
| Scenario | Correct Declaration | Incorrect Approach |
|---|---|---|
| Finished Acrylic Sheets | 3920.51.50.xx |
Declaring as "Plastic Laminates" (3921) β Risk of audit |
| Bulk PMMA Blocks | 3906.10.00.00 |
Declaring as "Finished Plates" β Wrong duty base |
| General Plastic Sheets | 3921.11.00.00 |
Declaring as "Acrylic" when itβs actually Polycarbonate β Misclassification |
| OEM Custom Acrylic | Specify "Custom Cut Acrylic Board" | Vague "Acrylic Item" β Delayed clearance |
β 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Mixed Container (Acrylic + Other Goods) | Ensure clear separation in invoice. Acrylic triggers high tariffs; mixed declarations may raise red flags. |
| Recycled Acrylic | Declare as "Recycled PMMA". May have different regulatory requirements (EPA). |
| Colored/Tinted Acrylic | Still falls under 3920.51 or 3921.11. Color does not change HS code significantly unless itβs a finished product (e.g., sign). |
| Thin Films vs. Plates | <1mm might be considered film (3920.53 or 3921.13). Verify thickness to avoid code mismatch. |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3920.51.50.xx |
41.5% | None specific | High surcharges (301 + 122) |
| π¨π³ China | 3920.51.50.xx |
~6.5% | CCC (if applicable) | Low import duty, no surcharges |
| πͺπΊ EU | 3920.51.00 |
0% - 6.5% | REACH, RoHS | Favorable for EU-bound goods |
| π¦πΊ Australia | 3920.51.00 |
5% | ACCC | Moderate duty |
| π―π΅ Japan | 3920.51.00 |
5% - 8% | PSE (if electrical parts) | Standard duty |
π Conclusion:
- USA imposes the highest burden due to Section 301 + Section 122.
- EU & Japan offer more favorable rates.
- Supply Chain Strategy: Consider sourcing non-Chinese PMMA or routing through third countries (though strict rules of origin apply).
π VI. Common Mistakes & Pitfall Guide (Blood Lessons)
β Mistake 1: Using "Plastic Plate" instead of "Acrylic/PMMA Plate"
π Consequence: CBP may reject generic description, demanding more info β Delays.
β Mistake 2: Ignoring Section 122 Tariff
π Consequence: Underpayment by 10% β Back taxes + Penalties.
β Mistake 3: Confusing "Acrylic Resin" (3906) with "Acrylic Plates" (3920)
π Consequence: Wrong duty base (6.3% vs 6.5%) β Audit risk for underreporting value.
β Mistake 4: Not declaring Country of Origin clearly
π Consequence: Cannot apply correct surcharges β Seizure or Refund.
β Correct Practice:
"PMMA Acrylic Board, Cast, Clear, 6mm Thickness, 1220x2440mm, Made in China, HTS 3920.51.50.50"
π― VII. Conclusion: Precise Classification, Cost Control, Smooth Clearance!
π― Remember the Mantra:
πΉ "PMMA is 3920, Primary is 3906, General Polymer is 3921."
πΉ "301 + 122 = 35% Extra, Always Check!"
πΉ "Be Specific: Acrylic β Just Plastic."
π Pro Tip:
If your acrylic boards are sourced from Vietnam, Thailand, or Malaysia, you may qualify for lower or zero Section 301/122 tariffs.
Recommend Applying for Advance Ruling before shipment to lock in HS code and duty rate.
π£ Take Action Now:
π Consult a licensed customs broker + Provide Material SDS + Apply for HS Code Pre-Ruling
π Ensure your acrylic exports clear customs smoothly, minimize duties, and maximize profit!
β¨ Professional clearance starts with precise classification!
πΌ Every percentage point in duty affects your bottom line!
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.