PMMA照明板
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921905050 | 39.8% | 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 |
| 3921190090 | 41.5% | CN | US | Official Doc |
| 3920511000 | 41.0% | CN | US | Official Doc |
Product Images
AI Analysis
🌟 PMMA Lighting Board (Polymethyl Methacrylate Light Panel)
🌐 HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Analysis | Pro-Level Import Strategy
📌 One Product, Multiple HS Codes — Why the Tax Rate Varies So Much!
📦 1. Product Definition & Classification: What Exactly Is a PMMA Lighting Board?
A PMMA Lighting Board is a transparent or translucent sheet made from Polymethyl Methacrylate (PMMA) — commonly known as acrylic glass or plexiglass — used in architectural lighting, signage, display cases, LED panels, and decorative lighting fixtures.
⚠️ Critical Distinction:
- If the board is cut, shaped, or semi-finished, it may fall under "semi-manufactured" or "primary form" categories.
- If it's a finished product with surface treatment, edge polishing, or integrated light guides, it may be classified as a finished item.
- No embedded electronics or circuitry → still considered plastic material, not an electrical device.🔍 Why So Many HS Codes?
Because PMMA can be classified differently based on: - Form: Sheet, plate, film, foil, band - Processing level: Raw material, semi-finished, or finished - Use case: Lighting, signage, display, structural
🧩 2. HS Code Breakdown (2026 Official Tariff Table)
| HS Code | Product Description | Form & Processing Level | Key Tax Clauses |
|---|---|---|---|
3921.90.50.50 |
PMMA (Poly(methyl methacrylate)), lighting board, in plate/sheet form | Sheet/Plate | Base: 4.8% |
3920.51.50.90 |
PMMA, lighting board, in plate/sheet/film form | Sheet/Film | Base: 6.5% |
3906.10.00.00 |
PMMA, in primary form or semi-finished, lighting board as plate | Primary/Semi-manufactured | Base: 6.3% |
3906.90.20.00 |
Other acrylic polymers, PMMA, in plate/sheet form | Primary/Sheet Form | Base: 6.3% |
3921.19.00.90 |
Other plastics, PMMA, in plate/sheet/film/foil/strip form | Sheet/Film/Strip | Base: 6.5% |
3920.51.10.00 |
PMMA, in plate/sheet/film/foil/strips form | Sheet/Film/Strip | Base: 6.0% |
📌 Summary:
All six HS codes refer to PMMA-based lighting boards — but differ slightly in form, processing stage, and legal classification.
Tax rates range from 39.8% to 41.5%, depending on the code.
💰 3. 2026 Latest Tariff Breakdown (US Market, China-Origin)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (inclusive)
✅ Tariff Regime: Section 301 + IEEPA + 122(a) Clause
🎯 1. 3921.90.50.50 — PMMA Lighting Board (Sheet/Plate)
| Item | Detail |
|---|---|
| Base Tariff | 4.8% (ad valorem) |
| Section 301 (USITC) | +25.0% (from USITC Footnote 9903.88.01) |
| IEEPA (International Emergency Economic Powers Act) | +10.0% (targeting China/HK products) |
| Total Effective Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Threshold | ❌ Not applicable (denied) |
| Legal Pathway | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3921.90.50.50 → FOOTNOTE:9903.88.01 |
📌 Why This Code?
- PMMA is classified under 3921.90 when in sheet/plate form and not further processed. - "Lighting board" is treated as a plastic product, not an electrical device.
🎯 2. 3920.51.50.90 — PMMA, Sheet/Film, Lighting Board
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| Section 301 (USITC) | +25.0% |
| IEEPA | +10.0% |
| Total Effective Rate | 41.5% |
| Tax Calculation | CIF × 41.5% |
| De Minimis | ❌ Not allowed |
| Legal Pathway | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3920.51.50.90 → FOOTNOTE:9903.88.01 |
📌 Why This Code?
- "3920.51" covers other plastic sheets, films, or plates, especially if not fully processed. - Used when PMMA is not yet shaped into a lighting board, but still in film or sheet form.
🎯 3. 3906.10.00.00 — PMMA, Primary Form / Semi-Manufactured
| Item | Detail |
|---|---|
| Base Tariff | 6.3% |
| Section 301 (USITC) | +25.0% |
| IEEPA | +10.0% |
| Total Effective Rate | 41.3% |
| Tax Calculation | CIF × 41.3% |
| De Minimis | ❌ Not applicable |
| Legal Pathway | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3906.10.00.00 → FOOTNOTE:9903.88.01 |
📌 Why This Code?
- Applies to raw or semi-finished PMMA, such as rolls, uncut sheets, or extruded profiles. - If the lighting board is not yet cut or shaped, this code applies.
🎯 4. 3906.90.20.00 — Other Acrylic Polymers, Plate/Sheet Form
| Item | Detail |
|---|---|
| Base Tariff | 6.3% |
| Section 301 (USITC) | +25.0% |
| IEEPA | +10.0% |
| Total Effective Rate | 41.3% |
| Tax Calculation | CIF × 41.3% |
| De Minimis | ❌ Not allowed |
| Legal Pathway | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3906.90.20.00 → FOOTNOTE:9903.88.01 |
📌 Why This Code?
- Used for non-standard acrylic polymers or PMMA in plate/sheet form not covered by 3906.10. - Often applies to custom or industrial-grade PMMA sheets.
🎯 5. 3921.19.00.90 — Other Plastics, Sheet/Film/Strip Form
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| Section 301 (USITC) | +25.0% |
| IEEPA | +10.0% |
| Total Effective Rate | 41.5% |
| Tax Calculation | CIF × 41.5% |
| De Minimis | ❌ Not allowed |
| Legal Pathway | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3921.19.00.90 → FOOTNOTE:9903.88.01 |
📌 Why This Code?
- Applies to plastics not specifically listed under 3921.90. - Used when PMMA is not clearly classified under 3921.90.50.50, but still in sheet/film/strip form.
🎯 6. 3920.51.10.00 — PMMA, Plate/Sheet/Film/Strip Form
| Item | Detail |
|---|---|
| Base Tariff | 6.0% |
| Section 301 (USITC) | +25.0% |
| IEEPA | +10.0% |
| Total Effective Rate | 41.0% |
| Tax Calculation | CIF × 41.0% |
| De Minimis | ❌ Not allowed |
| Legal Pathway | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3920.51.10.00 → FOOTNOTE:9903.88.01 |
📌 Why This Code?
- Most precise for PMMA in any flat form (sheet, film, strip). - Often used for custom-cut or industrial-grade PMMA.
🛠️ 4. Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (MUST-HAVE)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specifications | ✔️ | Show dimensions, thickness, surface finish |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Prove it’s PMMA, not PVC or polycarbonate |
| ✅ Cut/Shape Diagram | ✔️ | Prove processing level (raw vs. finished) |
| ✅ Commercial Invoice | ✔️ | Must state: "PMMA Lighting Board, Sheet Form, 3mm Thick, Clear" |
| ✅ Certificate of Origin (CO) | ✔️ | For tariff eligibility |
| ✅ Packing List | ✔️ | Show total weight, volume, number of sheets |
| ✅ Third-Party Test Report | ✔️ | Fire resistance, UV stability, flammability (if required) |
✅ 2.申报技巧（Key Rules）
🔥 "Form Determines Code, Code Determines Tax!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Raw PMMA sheet, uncut | 3906.10.00.00 or 3906.90.20.00 |
3921.90.50.50 |
Underpay → audit risk |
| Finished board, cut to size | 3921.90.50.50 or 3920.51.50.90 |
3921.19.00.90 |
Overpay → lost margin |
| PMMA film, 0.5mm thick | 3920.51.50.90 |
3921.90.50.50 |
Incorrect classification |
| Custom-cut panel with beveled edges | 3921.90.50.50 |
3920.51.10.00 |
Risk of rejection |
✅ 3. Special Cases & Solutions
| Case | Solution |
|---|---|
| PMMA board with light guide film | Still not electrical → keep under 3921/3920 |
| PMMA board with LED strips glued on | Now electrical → may need 8541.40.00.00 (LED lighting) → higher risk |
| PMMA board used in medical equipment | Apply for exemption via USITC or IEEPA waiver |
| Export from Vietnam/Mexico | Can apply for IEEPA exemption → 0% tariff |
🌍 5. Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Base Tariff | Additional Taxes | Total |
|---|---|---|---|---|
| 🇺🇸 USA | 3921.90.50.50 |
4.8% | +25% +10% | 39.8% |
| 🇨🇳 China | 3921.90.50.50 |
5% | None | 5% |
| 🇪🇺 EU | 3921.90.50.50 |
0% (if CE) | None | 0% |
| 🇦🇺 Australia | 3921.90.50.50 |
5% | None | 5% |
| 🇯🇵 Japan | 3921.90.50.50 |
0% | None | 0% |
📌 Insight:
- USA is the only market with 39.8%+ tariffs on PMMA lighting boards from China. - China, EU, Japan, Australia have low or zero tariffs — ideal for re-export.
📌 6. Common Mistakes & How to Avoid Them
❌ Mistake 1: Using 3921.90.50.50 for custom-cut PMMA boards
👉 Risk: Under-taxed → future audit, penalties, back taxes
❌ Mistake 2: Misclassifying PMMA with LED strips as "plastic sheet"
👉 Risk: Wrong HS Code → seizure, fines, or reclassification
❌ Mistake 3: Not including processing level in invoice
👉 Risk: Customs can’t verify form → delayed release
❌ Mistake 4: Using “acrylic panel” instead of “PMMA lighting board”
👉 Risk: Ambiguous description → misclassification
✅ Correct Declaration Example:
"PMMA Lighting Board, 1200×800×3mm, Clear, Cut to Size, No Embedded Electronics, Sheet Form, for Architectural Lighting"
🎯 7. Final Verdict: Master the Code, Master the Cost!
🔥 Pro Tip:
- The lower the base tariff, the better —3921.90.50.50at 4.8% is cheapest. - But only if your product fits the form. - Always match the HS Code to the physical form and processing level.📌 Golden Rule:
"If it’s a sheet, use 3921.90.50.50 or 3920.51.50.90.
If it’s raw, use 3906.10.00.00.
If it’s cut, use 3921.90.50.50.
If it’s film, use 3920.51.50.90.
And never declare it as an electronic device unless it has circuits!"
📣 Take Action Now!
📞 Contact a licensed customs broker + request an Advance Ruling (Pre-Clearance)
🚀 Get your HS Code confirmed before shipment
💼 Save thousands in taxes, avoid penalties, and ship with confidence!
✨ Professional Customs Starts with Accurate Classification!
💼 Your Profit Margin Depends on the Right HS Code.
🚀 Don’t Guess — Verify!
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.