Dartboard Protection Wall Panel
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4421999880 | 38.3% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 4418999150 | 38.2% | CN | US | Official Doc |
| 4418919150 | 38.2% | CN | US | Official Doc |
| 4421919880 | 38.3% | CN | US | Official Doc |
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AI Analysis
π― Dartboard Protection Wall Panel (Dart Guard / Backboard)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π One, Product Definition & Classification: Do You Really Understand "Dartboard Protection"?
A Dartboard Protection Wall Panel (also known as a Dart Board Backboard, Dart Guard, or Dart Cabinet Backing) is a specialized accessory designed to protect walls from dart damage, reduce noise, and contain stray darts. In international trade, its classification depends heavily on material composition and functionality.
Key Material Distinctions: * Wooden/Composite Panels: Made from MDF, particle board, plywood, or solid wood. Often treated or finished. * Plastic Panels: Made from PVC, ABS, or other polymers. Often molded or extruded.
β οΈ Key Classification Point:
- If the panel is wooden, composite wood, or bamboo-based β It generally falls under Chapter 44 (Wood and Articles of Wood).
- If the panel is purely plastic (no significant wooden component) β It generally falls under Chapter 39 (Plastics and Articles Thereof).
- Note: Even if it contains some adhesive or minor non-structural elements, the essential character determines the chapter.
π¦ Two, HS Code Classification Details (Based on Provided Data)
The following HS Codes are derived strictly from the provided dataset. Each code corresponds to specific material compositions of dartboard protection panels.
| HS Code | Product Description | Material Composition | Applicable Scenario | Total Tax Rate* |
|---|---|---|---|---|
4421.99.98.80 |
Other wooden articles or articles with wood components | Wood, MDF, Composite Wood | Standard wooden backboards, painted/stained wood panels | 38.3% |
3926.90.99.89 |
Other articles of plastics not elsewhere specified | Pure Plastic (PVC, ABS, etc.) | Molded plastic dart guards, plastic wall savers | 22.8% |
4418.99.91.50 |
Prefabricated building panels of wood or composite wood | Wood/Composite Building Panels | Structural wooden panels used as dart backing, often pre-finished | 38.2% |
4418.91.91.50 |
Other prefabricated structural wooden components | Wood or Bamboo | Bamboo dart panels, structural wooden mounts/backing | 38.2% |
4421.91.98.80 |
Other wooden articles (Bamboo/Other Wood) | Wood or Bamboo | Bamboo dartboards, decorative wooden dart panels | 38.3% |
π Important Note:
- All wood-based dart protection panels (including MDF, composite, bamboo) are subject to a total tax of ~38.2β38.3%.
- Plastic-based dart protection panels are subject to a total tax of 22.8%.
- Misclassification Risk: Declaring a wooden panel as "plastic" to save tax will lead to customs penalties. Material evidence (samples, invoices, specs) is critical.
π° Three, Detailed Tariff Rate Breakdown (Including Additional Duties)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: From 2025-11-10 (for subsequent imports)
π― 1. Wooden Dart Protection Panels (4421.99.98.80, 4418.99.91.50, 4418.91.91.50, 4421.91.98.80)
| Item | Detail |
|---|---|
| Basic Duty Rate | 3.2% β 3.3% (Ad Valorem) |
| Section 301 Additional Duty | +25.0% (China-origin goods) |
| Section 122 Duty | +10.0% (Specific additional duty) |
| Total Effective Tax Rate | 38.2% β 38.3% |
| Tax Calculation | CIF Value Γ Total Tax Rate |
| De Minimis Exemption Available? | β No (deny_de_minimis) |
| Legal Basis Path | USITC:4421.99.98.80 β Section 301: 25% β Section 122: 10% |
π Explanation:
- Basic Duty (3.2β3.3%): Standard MFN duty for wood articles under Chapter 44.
- Section 301 Duty (25%): Imposed on Chinese wood products as part of broader trade actions.
- Section 122 Duty (10%): An additional surcharge applied to specific categories of imports.
- Total (38.2β38.3%): This is a high tariff rate. Importers must factor this into landed cost calculations.
π― 2. Plastic Dart Protection Panels (3926.90.99.89)
| Item | Detail |
|---|---|
| Basic Duty Rate | 5.3% (Ad Valorem) |
| Section 301 Additional Duty | +7.5% (China-origin goods) |
| Section 122 Duty | +10.0% (Specific additional duty) |
| Total Effective Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ Total Tax Rate |
| De Minimis Exemption Available? | β No (deny_de_minimis) |
| Legal Basis Path | USITC:3926.90.99.89 β Section 301: 7.5% β Section 122: 10% |
π Explanation:
- Basic Duty (5.3%): Standard MFN duty for plastic articles.
- Section 301 Duty (7.5%): Lower than wood products, but still significant.
- Section 122 Duty (10%): Same additional surcharge applies.
- Total (22.8%): Still a substantial tax, but 15.4 percentage points lower than wooden panels.
π οΈ Four, Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Document Checklist (Mandatory)
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must specify material (Wood/MDF/Bamboo vs. Plastic), dimensions, weight |
| β Material Composition Statement | βοΈ | Critical for correct HS Code assignment. E.g., "100% MDF" vs. "PVC Coated" |
| β Product Photos | βοΈ | Clear images showing texture, seams, and branding |
| β Commercial Invoice | βοΈ | Must clearly state "Dartboard Backboard" or "Wall Protection Panel" |
| β Packing List | βοΈ | Include net/gross weight, number of units |
| β Country of Origin Certificate | βοΈ | Required to confirm China origin for Section 301/122 assessment |
β 2. Declaration Tips (Key Rules)
π₯ "Material Determines Code, Code Determines Cost!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| MDF/Wood Panel | HS Code 4421.99.98.80 or 4418.99.91.50 |
Misdeclare as plastic to avoid 25% duty β Fraud! |
| Plastic Panel | HS Code 3926.90.99.89 |
Misdeclare as wood β Unnecessary higher duty |
| Mixed Material (e.g., Plastic Frame + Wood Core) | Declare based on essential character (usually wood if core) | Split declaration β Customs Rejection |
| Bamboo Panel | HS Code 4421.91.98.80 |
Misdeclare as "wood" without specifying bamboo β Potential Audit |
β 3. Special Situations
| Situation | Handling Advice |
|---|---|
| Lumber vs. Finished Panel | If imported as raw lumber for on-site cutting, HS Code may differ. But for pre-cut dartback panels, use 4421 or 4418. |
| With Metal Brackets | If sold as a kit with metal brackets, the wood/plastic is still the essential character. Declare as whole unit under wood/plastic HS Code. |
| OEM/Private Label | Ensure invoice matches product exactly. Custom branding does not change HS Code. |
| Samples | Even for samples, if subject to Section 301/122, duty may apply. Check de minimis thresholds. |
π Five, Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Approx. Tax Rate (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ United States | 4421.99.98.80 (Wood) / 3926.90.99.89 (Plastic) |
38.3% (Wood) / 22.8% (Plastic) | High Section 301 + Section 122 duties |
| π¨π³ China | Same HS Codes | Low/Zero (FET Rebate may apply) | No Section 301/122 |
| πͺπΊ European Union | 4421.99 / 3926.90 |
~5β7% (Standard) | No Section 301/122. CE/FSC certs may be needed. |
| π¬π§ United Kingdom | Same as EU | ~5β7% | Post-Brexit tariffs similar to EU. |
| π¨π¦ Canada | Similar HS Codes | ~5β10% | No Section 301/122. CUSMA benefits if from US/Mexico. |
π Conclusion:
- US is the most expensive market for dartboard protection panels due to Section 301 and 122 duties.
- Wooden panels are significantly more taxed than plastic ones in the US.
- Cost-Saving Strategy: Consider plastic alternatives if market demand allows, as they save ~15.5% in duty.
- Alternative Sourcing: Import from Vietnam, Mexico, or Thailand to avoid US Section 301 duties (verify origin rules).
π Six, Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring wooden MDF panels as "plastic" to save tax
π Consequence: Customs inspection reveals wood grain β Seizure, fines, and back taxes.
β Error 2: Failing to specify "prefabricated" vs. "raw wood"
π Consequence: Wrong HS Code (e.g., 4407 vs 4421) β Audit risk.
β Error 3: Ignoring Section 122 Duty
π Consequence: Underpayment by 10% β Penalties and interest.
β Error 4: Not providing material proof
π Consequence: Customs assigns worst-case HS Code β Higher duty.
β Correct Practice:
"Dartboard Wall Protector, MDF Panel, Pre-Cut, 48x36 inches, Brown Finish, Model DP-4836"
π― Seven, Conclusion: Professional Declaration, Save Costs, Ensure Smooth Clearance
π― Remember These Keys:
πΉ "Wood = 38.3%, Plastic = 22.8%. Choose wisely!"
πΉ "Section 301 + 122 = High Tax. Plan for it."
πΉ "Material Proof is Key. No Proof = Penalty."
π Pro Tips:
- If you are importing wooden panels, consider plastic alternatives to save ~15% in duties.
- For wooden panels, ensure FSC certification if targeting eco-conscious markets, though it doesn't reduce US duty.
- Pre-Ruling: Apply for an Advance Ruling from US Customs if unsure about material classification.
- Supply Chain Diversification: Sourcing from non-China origins (e.g., Vietnam) can avoid Section 301 duties entirely.
π£ Immediate Action:
π Consult a licensed customs broker.
π Provide material specs and photos.
π Ensure compliance, avoid penalties, and maximize profit!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Dollar of Duty Matters!
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.