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Perforated Water Resistant Card

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
4823906700 35.0% CN US Official Doc
4823901000 35.0% CN US Official Doc
9610000000 13.5% CN US Official Doc
3926909400 35.0% CN US Official Doc
3926909989 22.8% CN US Official Doc

AI Analysis

πŸ–‡οΈ Perforated Water Resistant Card


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Clearance Strategy
πŸ“Œ Part 1: Product Definition and Classification: Do You Really Understand "Perforated Water Resistant Card"?

A "Perforated Water Resistant Card" is a specialized plastic or polymer article, typically used in industrial machinery, textile manufacturing, or control systems. Its defining features are: 1. Material: Plastic (Headings 3901–3914). 2. Function: Designed to be punched with holes (perforated) to control machine operations. 3. Durability: Water-resistant treatment for industrial environments.

In international trade, these are often referred to as "Jacquard Cards" or "Punch Cards." The critical classification point is whether they are "punched" (used) or "not punched" (blank/suitable for making). The data provided specifically highlights "Cards, not punched".

⚠️ Key Distinction:
- If the card is blank (not yet punched with the specific pattern for a machine) and sold as a raw material or component for making jacquard cards β†’ It falls under specific plastic article codes.
- If the card is already punched and ready for use in a weaving machine, it may still fall under similar HS codes depending on the specific 8-digit/10-digit national subheading, but the description "not punched" in the source data points us to 3926.90.94.00.
- "Water Resistant" is a processing feature and does not change the fundamental plastic nature of the good.


πŸ“¦ Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)

Based on the provided <DATA>, here is the precise mapping for the "Perforated Water Resistant Card":

HS Code Product Description Application Scenario Key Feature
3926.90.94.00 Other articles of plastics: Cards, not punched, suitable for use as, or in making, jacquard cards; Jacquard cards and jacquard heads for power-driven weaving machines, and parts thereof Blank plastic cards for textile looms, industrial control panels, or custom punch cards βœ… Not Punched (Blank)
3926.90.99.89 Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other Generic plastic cards (e.g., ID cards, credit cards, non-industrial) ❌ Not specific to Jacquard/Weaving
9610.00.00.00 Slates and boards, with writing or drawing surfaces, whether or not framed Incorrect (This is for slateboards/writing tablets, not plastic punch cards) ❌ Wrong Material/Function
4823.90.67.00 Other articles of paper pulp, paper, paperboard... Of coated paper or paperboard Incorrect (This is for paper-based cards, not plastic) ❌ Wrong Material
4823.90.10.00 Other articles of paper pulp... Incorrect (This is for paper pulp articles) ❌ Wrong Material

πŸ” Critical Note:
The phrase "Perforated" in the user's query might be misleading. The HS Code 3926.90.94.00 specifically lists "Cards, not punched". This refers to the blank state of the card before the specific pattern is punched. If the card is already "perforated" with a specific industrial pattern, it may still be classified here as a "Jacquard card," but the description in the data emphasizes the "not punched" category for the specific HS code 3926.90.94.00.
- Why not 9610? Slates are for writing. Plastic punch cards are for machine control.
- Why not Paper (4823)? The term "Water Resistant" and typical industrial durability strongly imply plastic. If it were paper-based, it would be 4823, but the data highlights 3926 for cards suitable for jacquard machines, which are predominantly plastic in modern industrial contexts.


πŸ’° Part 3: 2026 Latest Tariff Rate Details (Detailed Breakdown)

βœ… Applicable Country: United States (US)
βœ… Origin: China (CN) (Implied by the presence of "Additional Tariff" which is typical for US-China trade in this context)
βœ… Effective Time: 2025/2026 Latest Tariff Schedule

🎯 1. 3926.90.94.00 β€”β€” Plastic Jacquard Cards (Not Punched)

Item Content
Base Tariff Rate 0.0% (ad valorem)
Additional Tariff (Section 301 / IEEPA) +25.0%
Total Tariff Rate 25.0%
Tax Calculation CIF Value Γ— 25%
De Minimis Eligibility ❌ Not Eligible (Value usually exceeds $800, and plastic industrial goods are often subject to scrutiny)
Legal Basis Path USITC:3926.90.94.00 β†’ FOOTNOTE:301_LIST_4

πŸ“Œ Explanation:
- Base Rate: 0% because it is an industrial plastic component with low base duties.
- Additional Tariff: 25% is applied due to U.S. trade actions on Chinese goods (Section 301).
- Total Cost Impact: For every $10,000 of goods, you pay $2,500 in additional duties. This is a significant cost that must be factored into pricing.

🎯 2. 3926.90.99.89 β€”β€” Other Plastic Articles (If Misclassified or Non-Jacquard)

Item Content
Base Tariff Rate 0.0%
Additional Tariff 0.0%
Total Tariff Rate 0.0%

⚠️ Warning: Do not misclassify Jacquard cards as "Other Plastic Articles" (3926.90.99.89) to get 0% tax. If the card is suitable for jacquard machines, customs will reclassify it to 3926.90.94.00 and charge the 25% additional tariff plus penalties.


πŸ› οΈ Part 4: Customs Clearance Practical Advice (Real-World Pitfall Guide)

βœ… 1. Document Preparation Checklist (Must-Haves)

Document Required Description
βœ… Product Specification Sheet βœ”οΈ Clearly state: "Plastic Jacquard Cards, Not Punched, Water Resistant Coating, Material: PE/PP/PVC".
βœ… Photographs βœ”οΈ Show the card’s smooth surface (not punched) and any water-resistant coating.
βœ… Commercial Invoice βœ”οΈ Description: "Blank Plastic Cards for Jacquard Looms" or "Jacquard Control Cards, Not Punched".
βœ… Packing List βœ”οΈ Include quantity and weight.
βœ… Material Declaration βœ”οΈ Confirm it is Plastic (HS 39), not Paper (HS 48) or Slate (HS 96).

βœ… 2. Declaration Strategy (Key Mantra)

πŸ”₯ "Plastic Not Punched, HS 3926, 25% Tax. Paper or Slate, Wrong Route, High Risk!"

Scenario Correct HS Code Risk if Incorrect
Blank Plastic Cards (for weaving machines) 3926.90.94.00 Low risk if described accurately. 25% Tax applies.
Paper-based Punch Cards 4823.90.67.00 25% Additional Tariff. High risk if declared as plastic.
Slate/Whiteboard 9610.00.00.00 3.5% Total Tax. If misdeclared, penalty is minor but still a violation.
Generic Plastic ID Cards 3926.90.99.89 0% Tax. If these are actually Jacquard cards, customs will reclassify and charge 25%.

βœ… 3. Special Handling Tips

Situation Handling Advice
"Perforated" vs "Not Punched" If the card is pre-perforated (holes already punched) for a specific pattern, it is still a "Jacquard Card." However, the data provided specifically links 3926.90.94.00 to "not punched." If your product is pre-punched, consult with a customs broker to confirm if it still fits this subheading or if it falls under "parts of weaving machines." Do not assume 0% tax.
Water Resistance Ensure the invoice mentions "Water Resistant" or "Coated" to distinguish from standard paper cards. This supports the Plastic (HS 39) classification.
Origin Labeling Clearly mark the country of origin (China) on the packaging. Mislabeling origin can lead to severe penalties.

🌍 Part 5: Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff Rate Notes
πŸ‡ΊπŸ‡Έ USA 3926.90.94.00 25.0% Additional tariff applies. High Cost.
πŸ‡¨πŸ‡³ China 3926.90.94.00 0.0% (Most Favored Nation) No additional tariffs for imports into China from most countries.
πŸ‡ͺπŸ‡Ί EU 3926.90.90 0.0% - 4.0% Varies by specific plastic type. No Section 301 equivalent.
πŸ‡¬πŸ‡§ UK 3926.90.90 0.0% - 4.0% Post-Brexit tariff schedule.
πŸ‡»πŸ‡³ Vietnam 3926.90.90 0.0% Potential for lower costs if assembled/processed in Vietnam.

πŸ“Œ Conclusion:
- The USA imposes a 25% additional tariff on these plastic industrial cards if originating from China.
- No other major market in the provided data shows additional tariffs.
- Strategy: If shipping to the USA, consider supply chain diversification (e.g., sourcing from Vietnam or Mexico) to avoid the 25% additional duty, or factor this cost into your pricing.


πŸ“Œ Part 6: Common Mistakes & Pitfalls (Lessons Learned)

❌ Mistake 1: Classifying Plastic Jacquard Cards as Paper Cards (4823.90.67.00)
πŸ‘‰ Consequence: Both carry 25% additional tariff, but the description is wrong. Customs may reject the declaration for inaccurate material description.

❌ Mistake 2: Classifying as Slate/Board (9610.00.00.00)
πŸ‘‰ Consequence: Tax is only 3.5%. If customs determines it is not a slate, they will reclassify to 3926.90.94.00 (25% tax) + penalties + interest.

❌ Mistake 3: Ignoring the "Not Punched" vs "Punched" distinction
πŸ‘‰ Consequence: If the card is pre-punched, it might still be 3926.90.94.00 if it’s a Jacquard card, but if it’s a generic punched card, it might fall under 3926.90.99.89 (0% tax). Do not guess. Provide a sample and technical diagram.

βœ… Correct Practice:

"Plastic Jacquard Cards, Not Punched, Water Resistant, 10x10cm, Model XYZ, Material: PVC"


🎯 Part 7: Conclusion: Precise Classification, Cost Control!

🎯 Remember the Mantra:

πŸ”Ή "Plastic Jacquard Card, Not Punched, HS 3926.94, 25% Tax."
πŸ”Ή "Don't call it Slate. Don't call it Paper. Call it Plastic Card."


πŸ“Œ Pro Tip:
If your "Perforated Water Resistant Card" is pre-punched with a specific industrial pattern, verify with a customs broker whether it still qualifies for 3926.90.94.00 or if it should be classified as a "part of a weaving machine." Misclassification can lead to audits. For USA-bound shipments from China, the 25% additional tariff is non-negotiable for this HS code.


πŸ“£ Immediate Action:

πŸ“ž Contact your customs broker + Provide product photos + Confirm "Not Punched" status
πŸš€ Optimize your supply chain to avoid the 25% US tariff!


✨ Professional Clearance Starts with Accurate Classification!
πŸ’Ό Every percent of tax 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.