Polycarbonate Transparent Protective Board
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3920610000 | 40.8% | 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 |
| 3920991000 | 41.0% | CN | US | Official Doc |
AI Analysis
π‘οΈ Polycarbonate Transparent Protective Board (PC Sheets)
π HS Code Classification & US Customs Clearance Guide | 2024/2025 Latest Tariff Analysis
π Product: Polycarbonate Transparent Protective Board
πΊπΈ Destination: United States (Imports from China)
β οΈ Critical Warning: High tariffs apply due to Section 301 and Section 122 measures. Misclassification can lead to massive back-taxes.
π I. Product Definition: What is a "Polycarbonate Transparent Protective Board"?
Polycarbonate (PC) transparent boards are high-performance thermoplastic sheets known for exceptional impact resistance, optical clarity, and thermal stability. They are widely used in: * Construction: Skylights, safety glazing, hurricane shutters. * Electronics: Protective covers, speaker grilles, display screens. * Automotive: Headlight lenses, window panels. * Industrial: Machine guards, safety shields.
β οΈ Key Classification Principle:
Customs (CBP) classifies these based on form (board/sheet/film) and material composition. The specific HS Code depends on whether it is considered a "plastic board" under general provisions or a specific "polycarbonate board."
π¦ II. HS Code Classification Matrix (Based on Provided Data)
Below are the 5 potential HS Codes for Polycarbonate Transparent Protective Boards imported from China into the US. The tax burden varies significantly between them.
| HS Code | Description & Classification Logic | Total Tax Rate (US Import from China) | Tax Breakdown |
|---|---|---|---|
| 3920.61.00.00 | Polycarbonate Boards (Specific) Classified under "Plates, sheets, film, foil, and tape, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials: Of polycarbonate." |
40.8% | Base: 5.8% + Sec 301: 25.0% + Sec 122: 10.0% |
| 3921.19.00.90 | Other Plastic Boards (General) Classified under "Other plates, sheets, film, foil and tape, of plastics: Other." Often used if the board is reinforced or modified beyond standard polycarbonate definitions. |
41.5% | Base: 6.5% + Sec 301: 25.0% + Sec 122: 10.0% |
| 3921.90.50.50 | Other Plastic Products (Catch-all) Classified under "Other plates, sheets, film, foil and tape, of plastics: Other." Used for less common polycarbonate applications or specific additives. |
39.8% | Base: 4.8% + Sec 301: 25.0% + Sec 122: 10.0% |
| 3926.90.99.89 | Other Plastic Articles (End-of-Line) Classified under "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other." Note: This is often a "catch-all" for fabricated items, but sometimes used for simple boards. |
22.8% | Base: 5.3% + Sec 301: 7.5% β οΈ + Sec 122: 10.0% |
| 3920.99.10.00 | Other Non-Cellular Plastic Boards Classified under "Of plastics... Other." Used for polycarbonate boards that do not fit the specific 3920.61 subheading (e.g., specific coatings or composite structures). |
41.0% | Base: 6.0% + Sec 301: 25.0% + Sec 122: 10.0% |
π Tax Comparison Chart
| HS Code | Base Tariff | Sec 301 Tariff | Sec 122 Tariff | Total Effective Rate |
|---|---|---|---|---|
| 3920.61.00.00 | 5.8% | 25.0% | 10.0% | 40.8% |
| 3921.19.00.90 | 6.5% | 25.0% | 10.0% | 41.5% |
| 3921.90.50.50 | 4.8% | 25.0% | 10.0% | 39.8% |
| 3926.90.99.89 | 5.3% | 7.5% | 10.0% | 22.8% β Lowest Rate |
| 3920.99.10.00 | 6.0% | 25.0% | 10.0% | 41.0% |
π‘ Key Insight:
While 3926.90.99.89 has the lowest total tax rate (22.8%), it is classified as "Other plastic articles." Using this code for simple sheets/boards is risky. CBP may reclassify them to 3920.xxxx or 3921.xxxx, leading to audits and back taxes. Only use this if the board is fabricated (e.g., punched, shaped, or assembled into a specific article) rather than just cut-to-size sheets.
π° III. Detailed Tax Clause Explanation
1. Base Tariff (Section 1)
- Range: 4.8% β 6.5%
- Source: Harmonized Tariff Schedule of the United States (HTSUS).
- Logic: Reflects the standard duty for plastic products. Lower base rates for "Other" categories (like 3921.90) but higher for specific polycarbonate (3920.61).
2. Section 301 Tariff (USITC Footnote 9903)
- Rate: 25.0% (For most codes) or 7.5% (For 3926.90.99.89).
- Origin: China.
- Logic: Imposed on Chinese goods to address unfair trade practices. Most plastic sheets fall under the 25% bucket. However, some "other articles" in Chapter 39 may have been carved out or have different rates (hence 7.5% for 3926). Verify current status as exemptions change.
3. Section 122 Tariff (IEEPA Authority)
- Rate: 10.0% (Across all listed codes).
- Origin: China.
- Logic: Additional duties imposed on certain Chinese imports under International Emergency Economic Powers Act. This applies uniformly to the listed HS codes.
π οΈ IV. Customs Clearance Strategy & Recommendations
β 1. Correct HS Code Selection (Critical!)
| Scenario | Recommended HS Code | Why? | Risk Level |
|---|---|---|---|
| Standard Clear PC Sheets (Unmodified, raw material) | 3920.61.00.00 | Specific subheading for Polycarbonate. Most accurate. | β Low |
| Reinforced/Composite PC Boards | 3921.19.00.90 | If coated, laminated, or reinforced with glass/fiber. | β Low |
| Fabricated PC Parts (Shaped, assembled) | 3926.90.99.89 | Only if not just "sheets/boards." Best tax rate if eligible. | β οΈ High (Audit Risk) |
| Uncommon PC Modifications | 3921.90.50.50 | Use if 3920.61 is inapplicable but not 3921.19. | β Medium |
π« Avoid: Do not force fit into 3920.99.10.00 if it fits 3920.61.00.00. CBP prefers specific over general.
β 2. Required Documentation for Clearance
| Document | Description | Purpose |
|---|---|---|
| Commercial Invoice | Must state: "Polycarbonate Transparent Board," Material: PC, Origin: China. | Determine dutiable value. |
| Packing List | Detail dimensions, weight, and number of sheets. | Verify physical count. |
| Product Specification Sheet | Include: Melting point, impact strength, thickness, optical clarity, ASTM/ISO standards. | Prove classification as "Plastic Board" (3920/3921) vs "Article" (3926). |
| Certificate of Origin | From Chinese manufacturer. | Confirm eligibility for Section 301/122 tariffs. |
| Bill of Lading (B/L) | Standard shipping document. | Proof of import. |
β 3. Common Pitfalls & How to Avoid Them
β Pitfall 1: Misclassifying Sheets as "Articles"
Risk: Using 3926.90.99.89 for simple sheets to save tax.
Consequence: CBP reclassifies to 3920.61.00.00, demands back taxes (40.8% vs 22.8%) + penalties.
Solution: Only use 3926 if the product is fabricated* (e.g., a finished protective cover with holes, hinges, or complex shaping).
β Pitfall 2: Vague Product Descriptions
Risk: Describing as "Plastic Board" without specifying "Polycarbonate."
Consequence: CBP may assign a generic code with higher duties or reject entry.
Solution: Always specify "Polycarbonate (PC)" and "Transparent"* in the commercial invoice.
β Pitfall 3: Ignoring Section 122
Risk: Calculating costs based only on Base + Sec 301.
Consequence: Unexpected 10% charge at clearance.
Solution: Include 10% Sec 122* in all cost projections.
π V. Global Market Comparison (Quick Reference)
| Country/Region | Typical HS Code | Base Tariff | Additional Tariffs (China) | Total Est. Rate | Notes |
|---|---|---|---|---|---|
| πΊπΈ United States | 3920.61.00.00 | 5.8% | 35% (301+122) | 40.8% | Highest cost due to trade war. |
| πͺπΊ European Union | 3920.61.00.00 | 6.5% | 0% | 6.5% | No major punitive tariffs. |
| π¨π³ China (Import) | 3920.61.00.00 | 5.8% | 0% | 5.8% | Low tariff for domestic sales. |
| π―π΅ Japan | 3920.61.00.00 | 6.0% | 0% (JPEA) | 0% | Preferential rate under JPEA. |
| π°π· South Korea | 3920.61.00.00 | 6.0% | 0% (KFTA) | 0% | Preferential rate under KFTA. |
π‘ Strategy: If targeting US market, consider supply chain diversification (e.g., production in Vietnam or Thailand) to avoid Section 301/122 tariffs, if feasible.
π VI. Actionable Checklist for Importers
- Confirm Material: Ensure the product is 100% Polycarbonate. If mixed, use 3921 codes.
- Define Form: Is it a raw sheet (3920/3921) or a finished article (3926)? Be precise.
- Calculate Total Landed Cost: Include Base + Sec 301 + Sec 122 (approx. 40.8% for standard sheets).
- Prepare Documentation: Invoice must clearly state "Polycarbonate."
- Consider Pre-Ruling: If unsure, apply for a CBP Binding Ruling to avoid audit risks.
π― Final Advice
π₯ "Polycarbonate is Premium, but Tariffs are Painful!"
For US imports, expect ~40.8% duty on standard transparent PC boards.
Do NOT use 3926.90.99.89 unless the product is truly fabricated.
Always verify the latest Section 122 status with your customs broker.
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every percentage point matters in global trade!
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.