Elastic Acrylic Polymer Board
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3920515090 | 41.5% | CN | US | Official Doc |
| 8505192000 | 39.9% | CN | US | Official Doc |
| 8505191000 | 39.9% | CN | US | Official Doc |
| 3920515050 | 41.5% | CN | US | Official Doc |
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AI Analysis
π§ͺ Elastic Acrylic Polymer Board (Magnetic Flexible Acrylic Sheets)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Full Analysis | Professional Customs Strategy
π I. Product Definition & Classification: Do You Really Understand "Elastic Acrylic Polymer Board"?
An Elastic Acrylic Polymer Board typically refers to a sheet material composed primarily of acrylic polymers (PMMA) that exhibits flexibility. In international trade, its classification depends heavily on whether it contains magnetic components, transforming it from a simple plastic sheet into a magnetic article.
Key Distinction: * Pure Acrylic Sheet: If the board is made purely of acrylic polymer without magnetic additives or embedded magnets β Classified under 3920.51.50.50/90. * Flexible Magnetic Sheet: If the board contains flexible magnetic materials (e.g., rubber magnets embedded in acrylic or polymer matrix) β Classified under 8505.19.20.00 or 8505.19.10.00.
β οΈ Critical Differentiator:
- If the product is non-magnetic and behaves like standard plastic β 3920.51.xxxx
- If the product has magnetic properties (can attract ferrous materials) β 8505.19.xxxx
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Magnetic Property |
|---|---|---|---|
3920.51.50.50 |
Other plates, sheets, film, foil, and strip, of polymers of acrylic | Pure acrylic board, non-magnetic, intermediate/semi-finished form | β No |
3920.51.50.90 |
Other plates, sheets, film, foil, and strip, of polymers of acrylic | Pure acrylic board, no flame retardant or metal conflict, semi-finished | β No |
8505.19.20.00 |
Flexible magnets; parts thereof | Contains flexible magnetic material, semi-finished/intermediate form | β Yes |
8505.19.10.00 |
Flexible magnets; parts thereof | Composed of acrylic and magnetic combination, inferred flexible magnetic properties | β Yes |
π Key Reminder:
- All products with magnetic attributes must be declared under 8505, not 3920, regardless of the acrylic content; - If it is a pure acrylic sheet with no magnetic functionality, it cannot be declared as a magnet to avoid customs penalties.
π° III. 2026 Latest Tariff Rate Details (Including Surtaxes, Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Time: 2025/2026 Import Period
π― 1. 3920.51.50.50 & 3920.51.50.90 ββ Pure Acrylic Polymer Board (Non-Magnetic)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% (Ad Valorem) |
| Section 301 Surtax | +25.0% |
| 122-Clause Tariff | +10.0% |
| Total Tariff Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | USITC:3920.51.50.50 β FOOTNOTE:301 β Section 122 |
π Explanation:
- "Base Tariff 6.5%" is the standard Most Favored Nation (MFN) rate for acrylic plates; - "Section 301 Surtax 25%" is the additional tariff imposed on Chinese goods under US Trade Law Section 301; - "122-Clause Tariff 10%" refers to specific counter-measures or retaliatory tariffs applied to certain Chinese imports; - Total 41.5% is a high cost burden, requiring precise classification to avoid misdeclaration.
π― 2. 8505.19.20.00 & 8505.19.10.00 ββ Flexible Magnetic Boards (Acrylic + Magnetic)
| Item | Detail |
|---|---|
| Base Tariff | 4.9% (Ad Valorem) |
| Section 301 Surtax | +25.0% |
| 122-Clause Tariff | +10.0% |
| Total Tariff Rate | 39.9% |
| Tax Calculation | CIF Value Γ 39.9% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | USITC:8505.19.xxxx β FOOTNOTE:301 β Section 122 |
π Note:
- Although the base tariff (4.9%) is lower than acrylic (6.5%), the total effective rate is still high (39.9%); - Even if the product is "flexible," if it has magnetic properties, it must be classified under 8505; - Misclassifying a magnetic product as non-magnetic acrylic (3920) to avoid higher scrutiny can lead to severe customs penalties.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Document Checklist (None Can Be Omitted)
| Document | Required | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must specify: Material (Acrylic vs. Magnetic Polymer), Flexibility, Magnetic Strength (Gauss rating) |
| β Composition Analysis Report | βοΈ | Third-party lab report confirming % of acrylic vs. magnetic material |
| β Product Photos (Clear) | βοΈ | Must show surface texture, flexibility demonstration, and lack/presence of magnetic attraction test |
| β Commercial Invoice | βοΈ | Must accurately describe: "Acrylic Board" OR "Flexible Magnetic Sheet" based on actual properties |
| β Packing List | βοΈ | Clearly separate if shipping mixed types (magnetic vs. non-magnetic) |
β 2. Declaration Tips (Key Mantras)
π₯ "Magnet Check, Classify Right, Don't Guess, Save Light!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Pure Acrylic Sheet | 3920.51.50.90 / 3920.51.50.50 |
Misdeclare as "Magnet" β Risk of fraud investigation |
| Flexible Magnetic Sheet | 8505.19.20.00 / 8505.19.10.00 |
Misdeclare as "Acrylic" β 41.5% vs 39.9% difference + penalty risk |
| Mixed Shipment | Split Declaration | Single declaration for both β Customs hold & inspection |
β 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Flexible Magnetic Sheet | Provide customer order + design diagram showing magnetic layer |
| Acrylic with Embedded Magnets | Must declare under 8505.19.xxxx, not 3920 |
| Non-Magnetic Acrylic with Magnetic Packaging | Declare the product itself. If the acrylic board is non-magnetic, use 3920. The packaging is separate. |
| Sample Shipment | Still subject to full tariff rates; no de minimis exemption for these HS codes from China |
π V. Global Major Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 8505.19.20.00 / 3920.51.50.90 |
39.9% (Magnet) / 41.5% (Acrylic) | None specific for plastic/magnet | High Surtax Applies |
| π¨π³ China | 8505.19.20.00 / 3920.51.50.50 |
6.5% / 6.5% (Import Duty) | CCC (if applicable) | No Section 301 |
| πͺπΊ EU | 3920.51.00 / 8505.19.00 |
6.5% / 0-4.9% | REACH, RoHS | No Section 301 |
| π¬π§ UK | 3920.51.00 / 8505.19.00 |
6.5% / 4.9% | UKCA | Post-Brexit rules |
π Conclusion:
- USA is the only major market applying Section 301 + 122-Clause surtaxes to these products; - Tariff difference between Acrylic (41.5%) and Magnetic (39.9%) is small (1.6%), but classification accuracy is critical to avoid legal risks; - Misclassification can lead to duties, penalties, and shipment delays.
π VI. Common Mistakes & Pitfall Guide (Lessons Learned)
β Mistake 1: Declaring a magnetic acrylic sheet as pure acrylic to avoid "magnetic" scrutiny
π Consequence: Customs inspection reveals magnetic properties β Penalty + Back Duty + Potential Fraud Charges
β Mistake 2: Using "Plastic Sheet" as the HS Code description without specifying magnetic properties
π Consequence: Customs request clarification β Delays + Storage Fees
β Mistake 3: Assuming "Flexible" means it must be a magnet
π Consequence: Overpaying tax if the product is non-magnetic flexible acrylic β Loss of Profit
β Mistake 4: Ignoring the 122-Clause Tariff
π Consequence: Under-declaration β Additional 10% Surcharge + Interest
β Correct Practice:
"Flexible Magnetic Sheet, Acrylic-Based, Non-Flame Retardant, Model XYZ, Magnetic Strength 500 Gauss"
or
"Acrylic Polymer Plate, Semi-Finished, Non-Magnetic, Model ABC"
π― VII. Conclusion: Professional Declaration, Save Time, Reduce Cost!
π― Remember the Mantra:
πΉ "Magnetic? 8505. Non-Magnetic? 3920.
πΉ Surtax 35% Total, Accuracy Saves Dollars!"
πΉ "HS Code Defines Your Cost, Misclassification Kills Your Profit!"
π Pro Tip:
If your product is originally from Vietnam, Mexico, or Thailand, you may qualify for IEEPA/Section 301 Exemptions, reducing tariffs to 0%~5%.
Recommendation: Apply for an Advance Ruling from US Customs (CBP) before shipment to confirm classification.
π£ Act Now:
π Contact Professional Freight Forwarder + Provide Product Photos + Apply for CBP Advance Ruling
π Let your Elastic Acrylic Board pass customs smoothly, efficiently, and profitably!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Penny of Your Cost Deserves Precise Calculation!
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.