PMMA Outdoor Board
CN β US| HS Code | Tariff Rate | Origin | Destination | 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 |
| 3921905050 | 39.8% | CN | US | Official Doc |
Product Images
AI Analysis
π PMMA Outdoor Board (Polymethyl Methacrylate Sheets)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "PMMA Outdoor Board"?
PMMA (Polymethyl Methacrylate), commonly known as Acrylic, is a transparent thermoplastic often used as a lightweight or shatter-resistant alternative to glass. In international trade, the classification of PMMA "Outdoor Boards" (large panels/sheets) depends heavily on its state of processing:
1. Primary Form / Semi-Finished Products (Resin/Blocks):
If the PMMA is in the form of large blocks or raw sheets intended for further machining (cutting, milling) into final products, it may fall under Chapter 39 (Plastics and Articles Thereof) regarding primary forms.
2. Plates, Sheets, Film, Foil, and Tape:
If the PMMA has been extruded, calendered, or cast into specific plates or sheets suitable for immediate use in signage, construction, or outdoor displays, it falls under Chapters 3905-3921 depending on specific chemical composition and form.
β οΈ Key Distinction Point:
- If the product is described as "Primary Form" (e.g., large uncut blocks/pre-forms) β 3906.10.00.00
- If it is a generic "Acrylic Polymer Sheet" not specifically coded elsewhere β 3906.90.20.00
- If it is explicitly defined as a "Plastic Plate/Sheet" (processed state) β 3921.19.00.90 or 3920.51.10.00
- If it is a Specialized Plastic Plate/Sheet with specific characteristics β 3921.90.50.50
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Form Characteristic |
|---|---|---|---|
3906.10.00.00 |
Poly(methyl methacrylate) (PMMA) in primary forms | Large slabs, raw blocks, semi-finished materials ready for further processing | β Primary Form / Semi-finished |
3906.90.20.00 |
Other acrylic polymers in primary forms | Generic acrylic sheets, plates, or blocks not specifically PMMA or other specialized forms | β Primary Form / Sheet Feature |
3921.19.00.90 |
Other plates, sheets, film, foil, and tape, of plastics | Processed PMMA sheets, sign boards, outdoor panels, laminated structures | β Processed Plate/Sheet |
3920.51.10.00 |
Plates, sheets, film, foil, and tape, of polymers of methyl methacrylate | Specific PMMA plates/sheets, often non-cellular, rigid outdoor boards | β Processed PMMA Plate/Sheet |
3921.90.50.50 |
Other plates, sheets, film, foil, and tape, of plastics | Specialized plastic plates/sheets with unique properties or compositions | β Specialized Plate/Sheet |
π Key Reminder:
- PMMA is a polymer of methyl methacrylate. Therefore, codes under 3906.10 (Primary) or 3920.51 (Specific PMMA Plate) are highly accurate for pure PMMA. - 3921 codes are broader for "other plates/sheets." Use these if the PMMA is composite, laminated, or if specific sub-headings (3920.51) do not perfectly match the physical state (e.g., if it's a modified acrylic). - Do not mix "Primary Form" (3906) with "Processed Plate" (3920/3921) incorrectly. Raw blocks go to 3906; finished sheets go to 3920/3921.
π° III. 2026 Latest Tariff Rate Details (Including Surtaxes, Policy Add-ons)
β Applicable Country: USA (US)
β Country of Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 3906.10.00.00 ββ PMMA in Primary Forms
| Item | Content |
|---|---|
| Base Tariff Rate | 6.3% |
| Section 301 Surtax | +25.0% |
| Section 122 Surtax | +10.0% |
| Total Tariff Rate | 41.3% |
| Tax Calculation | CIF Value Γ 41.3% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | Section 301: 3906.10.00.00 β Section 122: 10% |
π Explanation:
- Base 6.3%: Standard Most Favored Nation (MFN) rate for PMMA primary forms. - Section 301 (+25%): The standard US trade remedy surtax on Chinese goods. - Section 122 (+10%): Additional surtax on specific items from China (often related to national security or specific trade actions). - Total 41.3%: This is a very high cost burden. Strategic planning is essential.
π― 2. 3906.90.20.00 ββ Other Acrylic Polymers in Primary Forms
| Item | Content |
|---|---|
| Base Tariff Rate | 6.3% |
| Section 301 Surtax | +25.0% |
| Section 122 Surtax | +10.0% |
| Total Tariff Rate | 41.3% |
| Tax Calculation | CIF Value Γ 41.3% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | Section 301: 3906.90.20.00 β Section 122: 10% |
π Note:
- Same tax structure as3906.10.00.00. - Applies if the PMMA is classified under "other acrylic polymers" rather than specifically "polymethyl methacrylate."
π― 3. 3921.19.00.90 ββ Other Plates, Sheets, Film, etc. of Plastics
| Item | Content |
|---|---|
| Base Tariff Rate | 6.5% |
| Section 301 Surtax | +25.0% |
| Section 122 Surtax | +10.0% |
| Total Tariff Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | Section 301: 3921.19.00.90 β Section 122: 10% |
π Note:
- Slightly higher base rate (6.5%) compared to primary forms. - Used for processed PMMA sheets/plates that don't fit more specific sub-headings.
π― 4. 3920.51.10.00 ββ Plates/Sheets of Polymers of Methyl Methacrylate
| Item | Content |
|---|---|
| Base Tariff Rate | 6.0% |
| Section 301 Surtax | +25.0% |
| Section 122 Surtax | +10.0% |
| Total Tariff Rate | 41.0% |
| Tax Calculation | CIF Value Γ 41.0% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | Section 301: 3920.51.10.00 β Section 122: 10% |
π Note:
- This is the most precise code for PMMA plates/sheets if it is not in primary form. - Lowest Base Rate (6.0%) among the processed options, resulting in the lowest total tax (41.0%). - Recommendation: If your product is a finished sheet/board, try to justify this code to save 0.3% compared to 3921.19.
π― 5. 3921.90.50.50 ββ Other Plates, Sheets, etc. of Plastics
| Item | Content |
|---|---|
| Base Tariff Rate | 4.8% |
| Section 301 Surtax | +25.0% |
| Section 122 Surtax | +10.0% |
| Total Tariff Rate | 39.8% |
| Tax Calculation | CIF Value Γ 39.8% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | Section 301: 3921.90.50.50 β Section 122: 10% |
π Note:
- Lowest Total Rate (39.8%). - Caution: This is a "basket" code for other plastics. Using this for PMMA might be challenged by customs if it doesn't strictly fit "other." Only use if technical specifications are unique and don't fit 3920.51. Risk of reclassification exists.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must detail: Thickness, Width, Length, Optical Clarity, UV Resistance, Fire Rating. |
| β Technical Data Sheet (TDS) | βοΈ | Confirms PMMA composition (Methyl Methacrylate polymer), not mixed with other materials. |
| β Product Photos (Clear) | βοΈ | Show large board form, edges, any labels, packaging. |
| β Commercial Invoice | βοΈ | Must clearly state: "PMMA Sheet/Board," "Polymethyl Methacrylate," HS Code. |
| β Packing List | βοΈ | Detail weight, dimensions, number of sheets per pallet. |
| β Country of Origin Certificate (CO) | βοΈ | Critical for Section 301 and 122 surtax application. |
| β Declaration of Composition | βοΈ | Confirm 100% PMMA or specific blend. Avoid vague terms like "Plastic Board." |
β 2. Declaration Tips (Key Mantra)
π₯ βBe Precise on Form, Specify PMMA, Avoid βPlasticβ Ambiguity!β
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Raw PMMA Blocks/Slabs | 3906.10.00.00 |
Misdeclare as finished sheet β Incorrect tax, delay |
| Finished PMMA Sheets | 3920.51.10.00 |
Use generic "Plastic Sheet" β Might get 3921.19 (41.5%) or 3921.90 (risk) |
| Acrylic Signage (Pre-cut) | 3920.51.10.00 or 3921.19 |
If complex assembly, might change category β Check before ship |
| Composite Board (PMMA + Aluminum) | Check specific sub-heading | If not just PMMA, 3920.51 may be wrong β Use correct composite code |
β 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| UV-Coated PMMA | Still 3920.51.10.00 if core is PMMA. Declare "UV-Coated PMMA Sheet." |
| Colored vs. Clear | Both fall under same HS if material is PMMA. Declare color accurately for description. |
| Large Format vs. Small | Size doesnβt change HS, but affects logistics cost. Declare dimensions clearly. |
| Fire-Retardant PMMA | If chemical additives change classification, consult customs. Otherwise, still PMMA. |
π V. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (CN Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3920.51.10.00 |
41.0% (Highest Efficiency) | None specific | 122 & 301 surtaxes apply heavily. |
| π¨π³ China | 3920.51.10.00 |
~6.0% | CCC (if applicable) | Import duties lower. |
| πͺπΊ EU | 3920.51.00.00 |
0% - 2.5% | CE, REACH | No Section 301/122 equivalents. |
| π¬π§ UK | 3920.51.00.00 |
0% - 2.5% | UKCA | Post-Brexit rules apply. |
| π―π΅ Japan | 3920.51.00.00 |
0% - 5% | PSE (if electronic component) | Generally low tariffs. |
π Conclusion:
- USA is the most challenging market for PMMA from China due to Section 301 (+25%) and Section 122 (+10%) surtaxes. - Total tax ~41% is significant. Consider supply chain diversification or value-added processing abroad if possible. - EU/UK/Japan offer much better tax conditions for PMMA imports.
π VI. Common Errors & Pitfall Avoidance Guide (Lessons Learned)
β Error 1: Describing as "Acrylic Glass" or "Plastic Board" only
π Consequence: Customs may reject vague description, leading to delays or reclassification to higher-risk codes.
β Error 2: Misclassifying Primary Form (3906) as Finished Sheet (3920)
π Consequence: If inspected, goods might be deemed "finished" and taxed differently, or vice versa. Ensure form matches code.
β Error 3: Ignoring Section 122 Surtax
π Consequence: Underpayment of 10%. Customs will demand back payment + penalties.
β Error 4: Using 3921.90.50.50 for standard PMMA
π Consequence: While tax is lower (39.8%), customs may challenge it as "not the most specific code." 3920.51 is more accurate for PMMA. Risk of dispute vs. reward.
β Correct Practice:
"PMMA Sheet, Polymethyl Methacrylate, Clear, UV-Resistant, 3mm Thickness, 1220x2440mm, For Outdoor Signage"
π― VII. Conclusion: Professional Declaration, Cost Optimization!
π― Remember the Mantra:
πΉ βPMMA is Methyl Methacrylate, Donβt Call it Just βPlasticβ!β
πΉ βPrimary Form 3906, Finished Sheet 3920, Avoid 3921 if Specific Exists.β
πΉ βSection 301 + 122 = 35% Surcharge on Top of Base, Plan Accordingly!β
π Pro Tip:
If your PMMA boards are sourced from Vietnam, Thailand, or Malaysia, you may qualify for IEEPA/Section 301 exemptions or lower tariffs.
Consider Advance Ruling from US CBP if your product form is borderline between Primary and Finished.
π£ Take Action Now:
π Contact a Professional Customs Broker + Provide Tech Specs + Apply for Pre-Ruling
π Ensure Your PMMA Boards Clear Smoothly, Minimizing Tax Burden!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Your Cost Efficiency Depends on Precision!
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.