Frosted Plastic Sheet
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926909400 | 35.0% | CN | US | Official Doc |
| 3925900000 | 40.3% | CN | US | Official Doc |
| 3925200091 | 22.8% | CN | US | Official Doc |
| 3921905050 | 39.8% | CN | US | Official Doc |
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AI Analysis
π§ Frosted Plastic Sheets (PS & PVC)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
π I. Product Definition & Classification: Are You Clear on "Frosted Plastic"?
Frosted plastic sheets are versatile materials used in signage, construction, lighting diffusers, and interior design. However, in international trade, material composition and physical form dictate the HS Code.
There are two main categories in the provided data: 1. Polystyrene (PS) Sheets: Often used for packaging, displays, or general-purpose boards. 2. Polyvinyl Chloride (PVC) Sheets: Often used for construction, windows, doors, or rigid paneling.
β οΈ Key Distinction Point:
- If the material is Polystyrene (PS) and the form is a general plastic article/plate β Look at 3926.
- If the material is PVC and it is a construction component (like windows/doors) β Look at 3925.
- If the material is PVC and it is a generic plate/sheet (not specific construction hardware) β Look at 3921.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
Based on the provided data, here is the exact mapping for Frosted Plastic Sheets:
| HS Code | Product Description | Material/Form | Application Scenario |
|---|---|---|---|
3926.90.99.89 |
PS Frosted Sheet, PS Material | Polystyrene, Plastic Article | General purpose, non-specific plastic goods |
3926.90.94.00 |
PS Frosted Sheet, Plate-like Form | Polystyrene, Plate-shaped Plastic | Specifically described as "plate-like" structures |
3925.90.00.00 |
PVC Frosted Sheet | Polyvinyl Chloride, Plastic Building Component | Construction fixtures, generic building plastics |
3925.20.00.91 |
PVC Frosted Sheet | Polyvinyl Chloride, Construction Component (Windows/Doors) | Specific hardware like window frames, door frames |
3921.90.50.50 |
PVC Frosted Sheet | Polyvinyl Chloride, Plate/Sheet Plastic | Generic plates, sheets, not necessarily building fixtures |
π Important Reminder:
- PS vs. PVC: PS (3926) and PVC (3921/3925) have different tariff structures. Misidentifying the polymer base is a common error.
- Form Matters: For PVC, is it a "Building Component" (3925) or a general "Plate/Sheet" (3921)? This changes the base duty from 0% to 5.3% or 4.8%.
- 122 Clause: All items listed include a 10% "122 Clause" tariff, likely referring to specific Section 301 or related retaliatory/trade adjustment duties on Chinese goods.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
β Applicable Country: USA (US)
β Origin: China (CN)
β Note: Tariffs are cumulative.
π― 1. 3926.90.99.89 ββ PS Frosted Sheet (General Plastic Article)
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Surtariff (Section 301) | 7.5% |
| 122 Clause Tariff | 10% |
| Total Tax Rate | 22.8% |
| Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Eligible |
| Legal Path | Base Duty β Surtariff β 122 Clause |
π Explanation:
- This code applies to PS (Polystyrene) sheets that are general plastic articles.
- The total tax burden is 22.8%, which is moderate compared to PVC construction items.
- The "122 Clause" is a significant additional cost (10%) applied to Chinese-origin goods in this category.
π― 2. 3926.90.94.00 ββ PS Frosted Sheet (Plate-like Form)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Surtariff (Section 301) | 25.0% |
| 122 Clause Tariff | 10% |
| Total Tax Rate | 35.0% |
| Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption | β Not Eligible |
| Legal Path | Base Duty (0%) β Surtariff (25%) β 122 Clause (10%) |
π Explanation:
- This code is for PS sheets specifically described as "plate-like" (3926.90.94).
- Warning: Even though the base duty is 0%, the Surtariff jumps to 25% (vs. 7.5% in the previous code).
- The total tax is 35.0%, significantly higher than the general PS article code. Precision in description is critical!
π― 3. 3925.90.00.00 ββ PVC Frosted Sheet (Building Component)
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Surtariff (Section 301) | 25.0% |
| 122 Clause Tariff | 10% |
| Total Tax Rate | 40.3% |
| Calculation | CIF Value Γ 40.3% |
| De Minimis Exemption | β Not Eligible |
| Legal Path | Base Duty β Surtariff β 122 Clause |
π Explanation:
- This code applies to PVC sheets classified as plastic building components (3925).
- High tax rate (40.3%) due to the 25% Surtariff on PVC construction materials.
π― 4. 3925.20.00.91 ββ PVC Frosted Sheet (Windows/Doors)
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Surtariff (Section 301) | 7.5% |
| 122 Clause Tariff | 10% |
| Total Tax Rate | 22.8% |
| Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Eligible |
| Legal Path | Base Duty β Surtariff β 122 Clause |
π Explanation:
- This code is for PVC sheets specifically for windows, doors, frames, etc. (3925.20).
- Surprise Low Rate: The Surtariff is only 7.5% (vs. 25% for general building components).
- Total tax is 22.8%, same as general PS articles. Crucial distinction! If it is used for windows/doors, use this code to save on surtariffs.
π― 5. 3921.90.50.50 ββ PVC Frosted Sheet (Plate/Sheet)
| Item | Detail |
|---|---|
| Base Duty | 4.8% |
| Surtariff (Section 301) | 25.0% |
| 122 Clause Tariff | 10% |
| Total Tax Rate | 39.8% |
| Calculation | CIF Value Γ 39.8% |
| De Minimis Exemption | β Not Eligible |
| Legal Path | Base Duty β Surtariff β 122 Clause |
π Explanation:
- This code is for PVC sheets that are generic plates/sheets (3921), not specific construction fixtures.
- High tax rate (39.8%) due to the 25% Surtariff on PVC plates.
π οΈ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Preparation Checklist (Non-Negotiable)
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must specify Material (PS vs. PVC), Thickness, Dimensions, Surface Finish (Frosted). |
| β Commercial Invoice | βοΈ | Clearly state "Frosted Plastic Sheet" + Material + HS Code. Do not use vague terms like "Plastic Board". |
| β Packing List | βοΈ | Detail net/gross weight, packaging type. |
| β Material Safety Data Sheet (MSDS) | βοΈ | For safety compliance, especially for PVC. |
| β Photo of Product & Label | βοΈ | Show the "Frosted" texture and any printed material info. |
| β Declaration of Origin | βοΈ | Confirm Country of Origin (China) to apply correct surtariffs. |
β 2. Declaration Strategy (Key Mnemonics)
π₯ "Material First, Form Second, Surtariff Awareness!"
| Scenario | Correct HS Code | Incorrect Approach | Result |
|---|---|---|---|
| PS Sheet, General Use | 3926.90.99.89 |
Declare as 3926.90.94.00 |
Overpay Tax (22.8% vs 35.0%) |
| PS Sheet, Plate-like | 3926.90.94.00 |
Declare as 3926.90.99.89 |
Underpay Tax β Penalty |
| PVC Window/Door Frame | 3925.20.00.91 |
Declare as 3925.90.00.00 |
Overpay Tax (22.8% vs 40.3%) |
| PVC General Plate | 3921.90.50.50 |
Declare as 3925.90.00.00 |
Underpay Tax β Penalty |
| PVC Building Component | 3925.90.00.00 |
Declare as 3921.90.50.50 |
Underpay Tax β Penalty |
β 3. Special Considerations
| Situation | Advice |
|---|---|
| OEM Custom Colors/Thickness | Ensure spec sheet matches invoice. Minor variations are okay, but material type must be exact. |
| Mixed Shipment (PS + PVC) | Must split declarations. Do not combine different materials under one HS Code. |
| "Frosted" Description | Ensure the commercial name reflects the finish. "Frosted" implies a surface treatment, not a structural change. |
| 122 Clause Applicability | Verify if the "122 Clause" applies to your specific supplier/origin. The data shows 10% for all, but confirm with latest trade notices. |
π V. Global Market Comparison (2026 Latest)
| Market | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | Varies (See Above) | 22.8% - 40.3% | High surtariffs (7.5%-25%) + 122 Clause (10%) |
| π¨π³ China | Same HS Codes | Lower/0% | No Section 301 or 122 Clause surtariffs |
| πͺπΊ EU | Varies | Varies | Check EU CN Code; generally no equivalent 122 Clause |
| π¦πΊ Australia | Varies | Varies | May have anti-dumping duties on certain plastics |
π Conclusion:
- USA Market is High Cost: The combination of Base Duty + Surtariff + 122 Clause makes these products expensive.
- Optimization Tip: If you are exporting PVC for Windows/Doors, use3925.20.00.91to save 17.5% in total tax compared to general building components.
- Optimization Tip: If you are exporting PS Sheets, ensure they are classified as general articles (3926.90.99.89) rather than specific plate-like structures (3926.90.94.00) unless strictly defined as such.
π VI. Common Mistakes & Pitfalls (Blood & Tears Lessons)
β Mistake 1: Calling all "Plastic Sheets" 3921
π Consequence: PS sheets incorrectly declared as PVC plates β Misclassification Penalty.
β Mistake 2: Ignoring the "122 Clause"
π Consequence: Budget miscalculation. The 10% is significant and non-negotiable for Chinese origins in this data set.
β Mistake 3: Not specifying "Frosted"
π Consequence: Customs may reject the description as "Insufficient Details" β Delays.
β Mistake 4: Confusing "Building Component" vs. "Plate" for PVC
π Consequence: Using 3925.90.00.00 (40.3%) instead of 3925.20.00.91 (22.8%) for window frames β Unnecessary Cost.
β Correct Practice:
"Frosted Polystyrene Sheet, 2mm, General Purpose, HS 3926.90.99.89"
OR
"Frosted PVC Sheet for Window Frames, 3mm, Construction Hardware, HS 3925.20.00.91"
π― VII. Conclusion: Professional Declaration, Save Cost!
π― Remember the Mnemonic:
πΉ "PS: 22.8% or 35%, Check Form!"
πΉ "PVC: 22.8% for Windows, 40% for Buildings, 40% for Plates!"
πΉ "122 Clause: 10% Always On!"
π Pro Tip:
If your supplier offers origin substitution (e.g., produced in Vietnam/Malaysia but marketed as Chinese), be aware that Section 301 and 122 Clauses typically still apply if the substantial transformation did not occur in the third country. Verify Origin Rules.
π£ Immediate Action:
π Confirm Material (PS/PVC) and Final Use (Window/General/Building).
π Select the exact HS Code from the table above.
π Clear Customs Smoothly, Minimize Tax Burden!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percentage Point Counts!
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.