PMMA Acrylic Colorful Transparent Board
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3906902000 | 41.3% | CN | US | Official Doc |
| 3920511000 | 41.0% | CN | US | Official Doc |
| 3906100000 | 41.3% | CN | US | Official Doc |
| 3921110000 | 40.3% | CN | US | Official Doc |
| 3921190090 | 41.5% | CN | US | Official Doc |
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AI Analysis
π¨ PMMA Acrylic Colorful Transparent Board (Polymethyl Methacrylate)
π HS Code Reference & Customs Clearance Guide | 2024-2025 Tariff Analysis | Professional US Import Strategy
π I. Product Definition & Classification: What Exactly is "Acrylic Board"?
Acrylic (PMMA), chemically known as Polymethyl Methacrylate, is a transparent thermoplastic often used as a lightweight or shatter-resistant alternative to glass. In international trade, the classification of "Acrylic Board" depends strictly on its physical state (raw material vs. processed good) and composition.
The key distinction lies in whether the material is in its primary form (unworked semi-finished product) or a finished plastic article (processed board/plaque).
β οΈ Critical Distinction Point:
- If the acrylic is in primary forms (blocks, plates, rods) intended for further shaping/machining β Likely Chapter 39, Heading 3906.
- If the acrylic is worked into specific shapes (plates, sheets, films) that retain their shape without further processing β Likely Chapter 39, Heading 3920 or 3921.
π¦ II. HS Code Classification Details (Based on Provided Data)
Below are the valid HS Codes derived from the provided dataset, along with their specific customs summaries and tax implications.
| HS Code | Summary & Logic | Total Tax Rate | Tax Detail Breakdown |
|---|---|---|---|
3906.90.20.00 |
Logic: PMMA is an acrylic polymer. The board is considered a primary/semi-finished form. This code applies when the acrylic is in a raw or semi-processed state suitable for further manufacturing. |
41.3% | Base Duty: 6.3% Section 301 (Addl): 25.0% Section 122 (Addl): 10% |
3920.51.10.00 |
Logic: Acrylic (PMMA) boards are classified under plates, sheets, film, foil, and stripθη΄. This code is typically used for rigid, non-cellular plastic plates/sheets that are not reinforced. |
41.0% | Base Duty: 6.0% Section 301 (Addl): 25.0% Section 122 (Addl): 10% |
3906.10.00.00 |
Logic: Acrylic (PMMA) in primary forms (e.g., blocks, initial plates) is classified here. Used for raw polymer forms that have not been worked into final sheet/plaque dimensions for direct use. |
41.3% | Base Duty: 6.3% Section 301 (Addl): 25.0% Section 122 (Addl): 10% |
3921.11.00.00 |
Logic: Acrylic is a polymer. The board fits the description of other plastic plates, sheets, film, foil, and strips. This code often applies to non-cellular plastic plates that are reinforced or have specific surface treatments. |
40.3% | Base Duty: 5.3% Section 301 (Addl): 25.0% Section 122 (Addl): 10% |
3921.19.00.90 |
Logic: Acrylic is a plastic material. The board fits the description of plates, sheets, film, foil, and strips under "Other plastics". Used for acrylic boards that do not fit more specific sub-categories under 3921.11. |
41.5% | Base Duty: 6.5% Section 301 (Addl): 25.0% Section 122 (Addl): 10% |
π Key Insight:
- The Total Tax Rate ranges from 40.3% to 41.5%.
- All these codes include Section 301 tariffs (25%) and Section 122 tariffs (10%) due to US-China trade relations.
- The Base Duty varies slightly (5.3% - 6.5%) depending on the specific sub-heading (3906 vs. 3920 vs. 3921).
π° III. 2024-2025 Latest Tariff Rate Breakdown (Including Additional Duties)
β Applicable Country: United States (US)
β Origin: China (CN) [Implied by Section 301 & 122 mentions]
β ηζζΆι΄: Current (Post-2024)
π― 1. 3906.90.20.00 & 3906.10.00.00 ββ Acrylic in Primary Forms
| Item | Content |
|---|---|
| Base Tariff | 6.3% (for 3906.90.20.00) or 6.3% (for 3906.10.00.00) |
| Section 301 Additional Duty | +25.0% |
| Section 122 Additional Duty | +10.0% |
| Total Rate | 41.3% |
| Tax Calculation | CIF Value Γ 41.3% |
| De Minimis Exemption | β Not Applicable (Section 301 and 122 duties apply regardless of value) |
π Explanation:
- Base Duty (6.3%): Standard US MFN rate for acrylic polymers.
- Section 301 (25%): Imposed under US Trade Act Section 301 for Chinese-origin goods.
- Section 122 (10%): Additional duty under Section 122 of the Trade Expansion Act of 1962.
- Total: 41.3%. This is a high tariff category. Cost planning must account for this full rate.
π― 2. 3920.51.10.00 ββ Acrylic Plates/Sheets (Non-cellular)
| Item | Content |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Additional Duty | +10.0% |
| Total Rate | 41.0% |
| Tax Calculation | CIF Value Γ 41.0% |
| De Minimis Exemption | β Not Applicable |
π Note:
- This code is common for transparent acrylic sheets used in signage, displays, and construction.
- The 0.3% saving compared to 3906 codes is negligible but should be considered in high-volume shipments.
π― 3. 3921.11.00.00 ββ Other Plastic Plates/Sheets (Reinforced/Treated)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Duty | +25.0% |
| > π Note: | |
| > - This code has the lowest total tax rate (40.3%) among the options. | |
| > - It applies if the acrylic board is considered "other" plastic plates, possibly with surface coatings or reinforcements. | |
| > - Verification: Ensure the product does not fit more specific headings (like 3920). |
π― 4. 3921.19.00.90 ββ Other Plastic Plates/Sheets (Miscellaneous)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Additional Duty | +10.0% |
| Total Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Exemption | β Not Applicable |
π Note:
- This is the highest total tax rate (41.5%).
- Use only if the product does not fit 3921.11 (reinforced) or 3920 (non-cellular sheets).
- Avoid this code if 3921.11 applies, as it saves 1.2% in taxes.
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Document Checklist (Mandatory)
| Document | Required | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must specify: Material (PMMA), Thickness, Dimensions, Transparency, Color. |
| β Commercial Invoice | βοΈ | Clearly state "PMMA Acrylic Board" or "Polymethyl Methacrylate Plate". Avoid vague terms like "Plastic Sheet". |
| β Packing List | βοΈ | Detail weight, volume, and packaging type (e.g., wooden crate, pallet). |
| β Certificate of Origin (CO) | βοΈ | Critical for verifying China origin (triggers 301 & 122 duties). |
| β Photo of Product & Labels | βοΈ | Show clear markings, material codes, and intended use. |
| β Formulation/Composition Declaration | βοΈ | Confirm it is 100% PMMA (no fillers) to justify Heading 3906/3920/3921. |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Material First, Form Second, Code Precision Saves Money!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Raw PMMA Blocks/Plates | 3906.10.00.00 or 3906.90.20.00 |
Misdeclare as "Plastic Toy" β Higher scrutiny. |
| Transparent Sheets/Plates | 3920.51.10.00 |
Misdeclare as "3921" without justification β Audit risk. |
| Colorful Acrylic Boards | 3920.51.10.00 or 3921.19.00.90 |
Omit "Colorful" if it affects classification β Error. |
| Reinforced/Coated Boards | 3921.11.00.00 |
Declare as standard PMMA β May face penalties. |
β 3. Special Considerations
| Scenario | Advice |
|---|---|
| OEM Custom Sizes | Provide cut lists. Ensure they are still considered "plates/sheets" and not "articles" (which could go to 3926). |
| Mixed Shipments | If PMMA is mixed with other plastics, declare separately. PMMA is high-value; mixing may complicate valuation. |
| Intended Use | If used for optical lenses, additional certifications (FDA, ISO) may be required. |
| Packaging | Use strong pallets to prevent damage. Acrylic scratches easily. Damage can lead to disputes on CIF value. |
π V. Global Market Comparison (2024-2025)
| Country/Region | Recommended HS Code | Total Tax Rate | Certification | Remarks |
|---|---|---|---|---|
| πΊπΈ USA | 3920.51.10.00 |
41.0% | No specific | High duty due to Section 301 & 122. |
| π¨π³ China | 3920.51.10.00 |
6.0% | None | Lower base duty, no additional tariffs. |
| πͺπΊ EU | 3920.51.00.00 |
6.5% | CE (if applicable) | No Section 301/122 equivalents. |
| π―π΅ Japan | 3920.51.00.00 |
6.0% | JIS | Stable tariff structure. |
π Conclusion:
- USA has the highest total tax burden (40.3%-41.5%) due to additional duties.
- EU and Japan have significantly lower rates (~6%).
- For US imports, cost optimization is critical. Consider supplier pricing negotiations to absorb part of the tariff.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring Acrylic Board as "Plastic Bag" or "Foil"
π Consequence: Wrong HS Code, potential fraud penalties, and delayed clearance.
β Mistake 2: Ignoring "Section 122" Duty
π Consequence: Underpayment of 10% β Back taxes + Interest + Penalties.
β Mistake 3: Confusing "Primary Form" (3906) with "Processed Sheet" (3920)
π Consequence: Misclassification. 3906 is for raw blocks; 3920 is for sheets. Using the wrong code can lead to audits.
β Mistake 4: Not specifying "PMMA" in Description
π Consequence: Customs may classify as "Other Plastic" (higher base duty) or hold shipment for classification ruling.
β Correct Practice:
"PMMA Acrylic Board, Transparent, 5mm Thickness, Polished Surfaces, HS Code 3920.51.10.00, Origin: China"
π― VII. Conclusion: Precise Classification, Cost Efficiency!
π― Key Takeaways:
πΉ "Acrylic is PMMA, not just 'Plastic'."
πΉ "US Importers: Budget for 40-41% Total Tax."
πΉ "Choose 3921.11.00.00 if possible for lowest rate (40.3%)."
πΉ "Always provide detailed specs to avoid audits."
π Pro Tip:
If your acrylic board is not made in China (e.g., Vietnam, Thailand), you may avoid Section 301 and 122 duties.
Total Tax could drop to ~6-8%!
Action: Verify origin with your supplier. If possible, consider supply chain diversification.
π£ Immediate Action:
π Consult a Licensed Customs Broker for Advance Ruling.
π Provide Product Samples & Specs to your broker.
π° Calculate Landed Cost including 41% duty.
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percent Saved in Duty is Pure Profit!
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.