Polycarbonate Embossed Sheet
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3917290090 | 38.1% | CN | US | Official Doc |
| 3921190090 | 41.5% | CN | US | Official Doc |
| 3921905050 | 39.8% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
AI Analysis
π‘οΈ Polycarbonate Embossed Sheet (PC Sheets)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: Do You Really Know "PC Sheets"?
Polycarbonate (PC) embossed sheets are high-performance plastic materials known for impact resistance, transparency, and durability. They are widely used in roofing, wall cladding, safety barriers, and industrial signage. In international trade, the classification depends heavily on the physical form (sheet vs. other articles) and specific characteristics (cellular/foamed vs. solid, and whether it falls under specific headings).
Based on the provided , these products are classified into four distinct HS codes depending on their specific manufacturing structure and end-use application.
β οΈ Key Distinction Points:
- Cellular vs. Solid: Are the sheets foamed/foam-filled (cellular) or solid extruded/injected? - Headings 3921 vs. 3926: Is it a raw material (sheet/film) or a finished/semi-finished article? - Tax Liability: Some categories are 0%, while others carry a massive 29.8% burden.
π¦ II. HS Code Classification Details (Latest 2026 Tariff Alignment)
| HS Code | Product Description | Applicable Scenario | Cellular/Structure | Tax Rate |
|---|---|---|---|---|
3921.19.00.90 |
Other plates, sheets, film, foil and strip, of plastics: Cellular: Of other plastics Other | PC foam sheets, twin-wall/multi-wall polycarbonate roofing sheets | β Yes (Cellular) | 0.0% |
3926.90.99.89 |
Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other | Custom-cut PC parts, molded PC components, non-sheet PC articles | β No (Finished Article) | 0.0% |
3921.90.50.50 |
Other plates, sheets, film, foil and strip, of plastics: Other: Other: Other Other | Solid PC sheets (non-cellular), standard embossed clear/opaque sheets | β No (Solid) | 29.8% |
3917.29.00.90 |
Tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: Tubes, pipes and hoses, rigid: Of other plastics Other | Not Applicable | N/A | 0.0% |
π Critical Clarification:
-3917.29.00.90refers to Tubes/Pipes. Unless your "sheet" is actually being used as a rigid pipe component or is misdeclared, this code is incorrect for flat sheets. However, it is included in the dataset with 0% tax. If your product is actually a rigid plastic tube/pipe, use this code for 0% duty. If it is truly a sheet, do NOT use this code. -3921.19.00.90is the Golden Code for Cellular PC Sheets (e.g., twin-wall roofing). It carries 0% tax. -3921.90.50.50applies to Solid, Non-Cellular Sheets. This carries the highest risk with 29.8% tax (Base 4.8% + Retaliatory 25%). -3926.90.99.89applies if the sheet has been cut/molded into a specific article (not just a sheet/film). It is 0%.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025/2026 (Current Trade Environment)
π― 1. 3921.19.00.90 ββ Cellular Polycarbonate Sheets (e.g., Twin-Wall, Multi-Wall)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surtax | 0.0% |
| Total Tax | 0.0% |
| De Minimis Eligible? | β Yes (If value <$800, likely duty-free under current rules, but verify specific CBP rulings) |
| Legal Basis | HTSUS 3921.19.00.90 |
π Explanation:
- Cellular plastics (foamed) often enjoy lower duties due to their specific structural classification. - Zero Duty makes this the most cost-effective option for roofing sheets, greenhouse panels, and soundproof barriers.
π― 2. 3921.90.50.50 ββ Solid Polycarbonate Sheets (Non-Cellular)
| Item | Content |
|---|---|
| Base Tariff | 4.8% |
| Section 301 Surtax | 25.0% |
| Total Tax | 29.8% |
| De Minimis Eligible? | β No (High duty items are typically excluded from de minimis exemptions in strict enforcement scenarios) |
| Legal Basis | HTSUS 3921.90.50.50 |
π Warning:
- This is the highest risk category. If you are importing solid, clear, or opaque PC sheets (e.g., for windows, machine guards, or decorative panels) that are not cellular, you face a 29.8% tax. - Cost Impact: On a $10,000 shipment, you pay $2,980 in taxes alone.
π― 3. 3926.90.99.89 ββ Other Plastic Articles (Cut/Molded PC Parts)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surtax | 0.0% |
| Total Tax | 0.0% |
| De Minimis Eligible? | β Yes |
| Legal Basis | HTSUS 3926.90.99.89 |
π Strategy:
- If the PC sheet has been cut to shape, drilled, or molded into a specific article (e.g., a PC sign frame, a specific housing part), it may qualify as an "article" under Heading 3926. - This allows you to claim 0% duty even if the base material might have attracted taxes. Ensure the product is not just a raw sheet.
π― 4. 3917.29.00.90 ββ Rigid Tubes/Pipes (Misclassification Risk)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surtax | 0.0% |
| Total Tax | 0.0% |
| De Minimis Eligible? | β Yes |
β οΈ Compliance Alert:
- Do NOT use this code for sheets. If declared as tubes/pipes but imported as sheets, it constitutes fraudulent misdeclaration. - Only use if the product is genuinely a rigid plastic pipe or tube.
π οΈ IV. Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Preparation Checklist (Essential Documents)
| Document | Mandatory? | Purpose |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state: "Polycarbonate," "Embossed," "Cellular" or "Solid," "Sheet" or "Pipe." |
| β Material Safety Data Sheet (MSDS) | βοΈ | Confirms chemical composition (Polycarbonate). |
| β High-Resolution Photos | βοΈ | Crucial: Show cross-section to prove if it is cellular (hollow chambers) or solid. |
| β Commercial Invoice | βοΈ | Describe as "Embossed Polycarbonate Sheet, Cellular/Solid," not just "Plastic Sheet." |
| β Packing List | βοΈ | Weight and dimensions per unit. |
| β Import License (if applicable) | βοΈ | Check for any specific plastic waste or recycling restrictions. |
β 2. Declaration Strategy (Key Mnemonics)
π₯ "Cellular is Zero, Solid is Expensive, Shape Matters!"
| Scenario | Correct HS Code | Tax | Reason |
|---|---|---|---|
| Twin-Wall/Multi-Wall PC Sheets | 3921.19.00.90 |
0% | Classified as Cellular. |
| Solid Clear/Opaque PC Sheets | 3921.90.50.50 |
29.8% | Classified as Other Sheets. |
| PC Sheets Cut into Shapes | 3926.90.99.89 |
0% | Classified as Articles (if sufficiently processed). |
| PC Pipes/Tubes | 3917.29.00.90 |
0% | Classified as Tubes. |
π Tip: If you have solid sheets, can you process them into custom-shaped articles before export? If yes, declaring as
3926.90.99.89saves 29.8% in duties. Consult with your supplier to see if "pre-cut" or "finished article" status applies.
β 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| Embossed Pattern on Solid Sheet | Still 3921.90.50.50 (29.8%) unless it qualifies as an "article." Embossing alone usually doesn't change the heading from sheet to article. |
| Mixed Container (Sheets + Pipes) | Declare Separately! Do not lump together. Pipes (3917) are 0%, Sheets (3921) are 0-29.8%. Mixed declaration risks audit. |
| Origin: Non-China | If sourced from Vietnam, Malaysia, etc., you may apply for MFN or FTA preferences, potentially reducing the 29.8% to lower rates. |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tax Rate (China Origin) | Certification Requirements | Remarks |
|---|---|---|---|---|
| πΊπΈ USA | 3921.19.00.90 |
0% (Cellular) | None usually | 3921.90.50.50 hits 29.8% |
| π¨π³ China | 3921.19.00.90 |
0% - 5% | CCC (if for specific uses) | Import duties vary slightly by volume |
| πͺπΊ EU | 3921.19.00.90 |
0% | CE (if applicable) | Generally low duties for plastics |
| π¬π§ UK | 3921.19.00.90 |
0% | UKCA (if applicable) | Post-Brexit rules apply |
π Conclusion:
- The US market is the most punitive for solid PC sheets (29.8%).
- Cellular PC sheets are the safest bet for 0% duty.
- Processing solid sheets into articles (3926) can halve the tax burden (from 29.8% to 0%).
π VI. Common Errors & Pitfall Guide (Lessons from Blood and Tears)
β Error 1: Declaring Solid PC Sheets as Cellular (3921.19.00.90)
π Consequence: Customs inspection reveals solid cross-section. Penalty + Back Taxes (29.8%) + Seizure.
β Error 2: Declaring PC Sheets as Tubes/Pipes (3917.29.00.90) to get 0%
π Consequence: Obvious misdeclaration. Heavy fines for fraud.
β Error 3: Ignoring Embossing Details
π Consequence: If embossing creates a specific functional shape, it might be argued as an "article." Failure to declare properly leads to classification disputes.
β Correct Declaration Example:
"Polycarbonate Twin-Wall Roofing Sheet, Cellular Structure, Transparent, Embossed Surface, Dimensions: 1.2m x 2.4m, HS: 3921.19.00.90"
π― VII. Conclusion: Professional Declaration, Save Costs!
π― Remember the Rule:
πΉ "Cellular = 0%, Solid = 29.8%, Articles = 0%!"
πΉ "Prove the Structure: Cellular vs. Solid!"
πΉ "Transform Sheets to Articles to Save Tax!"
π Pro Tip:
If you are importing solid sheets and plan to cut them in the US, consider importing them as "Parts" or "Articles" if possible, or analyze if they can be classified under 3926. For twin-wall sheets, always emphasize "Cellular" in the description to secure 0% duty.
π£ Immediate Action:
π Contact your freight forwarder + Provide Cross-Section Photos + Confirm Cellular/Solid Status
π Minimize Duty Costs, Ensure Smooth Clearance, Maximize Profit!
β¨ Professional Customs Clearance Starts with Precise Classification!
πΌ Every Percentage Point Counts in the Age of Trade Wars!
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.