Polycarbonate Transparent Protective Panel
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3920610000 | 40.8% | CN | US | Official Doc |
| 3921905050 | 39.8% | CN | US | Official Doc |
| 3921190090 | 41.5% | CN | US | Official Doc |
| 3920995000 | 40.8% | CN | US | Official Doc |
| 3921190090 | 41.5% | CN | US | Official Doc |
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π‘οΈ Polycarbonate Transparent Protective Panel (PC Panels)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy π I. Product Definition & Classification: What Exactly Is a "PC Panel"?
Polycarbonate (PC) transparent protective panels are high-performance thermoplastic sheets known for extreme impact resistance, optical clarity, and thermal stability. In international trade, these panels are primarily classified under Chapter 39 (Plastics and Articles Thereof).
However, the specific HS Code depends heavily on the chemical composition details and physical form: * Homopolymer PC Panels: Often fall under heading 3920 (Non-cellular plastics). * Copolymer or Other Plastic Sheets: May fall under heading 3921 (Other plates, sheets, film, foil, and strip).
β οΈ Key Distinction Point: * If the panel is made of homopolycarbonate (pure PC) β Usually 3920. * If it is a copolymer or classified as "other plastics" with different properties β Usually 3921. * Form: Must be in the form of plates, sheets, film, foil, or strips (non-cellular/non-reinforced specific descriptions apply).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data for Polycarbonate Panels, here are the specific classifications and their corresponding tax implications for imports into the United States from China:
| HS Code | Product Description | Application Scenario | Tax Breakdown (China Origin) |
|---|---|---|---|
| 3920.61.00.00 | Polycarbonate panel; Material: Polycarbonate; Form: Plates, sheets, film, foil | Pure homopolymer PC sheets, high-clarity optical panels | Total: 40.8% |
| 3921.90.50.50 | Polycarbonate panel; Class: Other plastic plates, sheets, film, foil, strips | Copolymer PC or other plastic variants not strictly homopolymer | Total: 39.8% |
| 3921.19.00.90 | Polycarbonate panel; Class: Other plastic plates, sheets, film, foil, strips | General "Other Plastic" category if not specified as homopolymer | Total: 41.5% |
| 3920.99.50.00 | Polycarbonate panel; Class: Non-cellular, unreinforced plastic plates | Standard industrial PC sheets, non-cellular, non-reinforced | Total: 40.8% |
| 3921.19.00.90 | Polycarbonate transparent plate; Class: Other plastic, conforming to plates/film | Transparent decorative or protective PC panels under "Other Plastic" | Total: 41.5% |
π Key Reminder: * 3920 codes generally refer to non-cellular plastics without cellular structures. * 3921 codes often capture "other" plastic sheets, including copolymers or specific composite descriptions. * Do NOT confuse with cellular polycarbonate (e.g., multi-wall sheets), which may fall under 3920.99.30.00 (not listed here, but common). The data provided explicitly refers to non-cellular or general "plate/sheet" forms.
π° III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US) β Origin: China (CN) β Effective Time: Ongoing (Section 301 & 122 Measures)
π― 1. 3920.61.00.00 β Polycarbonate Panel (Homopolymer)
| Item | Detail |
|---|---|
| Base Duty | 5.8% (Standard MFN Rate) |
| Section 301 Surcharge | +25.0% (Trade Act of 1974, Section 301) |
| Section 122 Duty | +10.0% (Under specific trade remedy clauses) |
| Total Duty Rate | 40.8% |
| Tax Calculation | CIF Value Γ 40.8% |
| De Minimis Exemption? | β NO (Deny de minimis; high tariffs apply) |
| Legal Basis Path | HTS:3920.61.00.00 β USITC:Section301:List3 β USTR:Section122 |
π Explanation: * The 25% Section 301 tariff is the primary driver for Chinese plastic imports. * The 10% Section 122 duty is an additional levy often applied to specific steel/aluminum or related industrial inputs, though here it is explicitly listed for this PC panel code. * Total 40.8% is a significant cost burden.
π― 2. 3921.90.50.50 β Other Plastic Panel (Copolymer/Other)
| Item | Detail |
|---|---|
| Base Duty | 4.8% |
| Section 301 Surcharge | +25.0% |
| Section 122 Duty | +10.0% |
| Total Duty Rate | 39.8% |
| Tax Calculation | CIF Value Γ 39.8% |
| De Minimis Exemption? | β NO |
| Legal Basis Path | HTS:3921.90.50.50 β USITC:Section301:List3 β USTR:Section122 |
π Note: * Slightly lower base rate (4.8%) results in a total of 39.8%, saving 1.0% compared to the homopolymer classification. * Ensure the material description accurately reflects "Other Plastic" to justify this code, but beware of misclassification penalties.
π― 3. 3921.19.00.90 & 3920.99.50.00 β Other Variants
| HS Code | Total Duty | Key Components |
|---|---|---|
| 3921.19.00.90 | 41.5% | Base: 6.5% + 25% (Sec 301) + 10% (Sec 122) |
| 3920.99.50.00 | 40.8% | Base: 5.8% + 25% (Sec 301) + 10% (Sec 122) |
π Analysis: * 3921.19.00.90 has the highest total duty (41.5%) due to a higher base rate (6.5%). * 3920.99.50.00 is standard for non-cellular, unreinforced PC sheets at 40.8%.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Required Documentation Checklist (Mandatory)
| Document | Must Provide | Notes |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state "Polycarbonate Panel" and HS Code. |
| β Product Specification Sheet | βοΈ | Include: Material (PC/Copolymer), Thickness, Transparency, Dimensions, Form (Sheet/Plate). |
| β Certificate of Origin (CO) | βοΈ | Essential for proving China origin to apply (or challenge) surtaxes. |
| β Packing List | βοΈ | Detail gross/net weight, dimensions, and number of packages. |
| β Material Safety Data Sheet (MSDS) | βοΈ | Often required for plastic shipments to verify chemical composition. |
| β Import License (If Applicable) | β | Check if specific plastic imports require additional licenses in your port. |
β 2. Declaration Tips (Critical Mnemonics)
π₯ "Clear Material, Specify Form, Avoid Section 301 Traps!"
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Homopolymer PC | 3920.61.00.00 or 3920.99.50.00 |
Declare as generic "Plastic Sheet" β Risk of audit |
| Copolymer/Other PC | 3921.90.50.50 or 3921.19.00.90 |
Declare as 3920 β Misclassification penalty |
| Cellular/Multi-wall PC | NOT LISTED (Check 3920.99.30) |
Declare as 3920.61 β Rejection & Seizure |
| Reinforced PC | Check specific subheading | Declare as "Unreinforced" β Misclassification |
β 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipment (PC + Other Plastics) | Declare each item separately. Do not lump into one HS Code. |
| OEM/Custom Colored Panels | Provide color codes and batch numbers to match specifications. |
| High-Value High-Transparency Panels | Ensure "Optical Grade" is documented if claimed, to justify value and classification. |
| Dispute on Base Rate (5.8% vs 6.5%) | Submit technical data sheets proving homopolymer vs. copolymer status to contest the 6.5% base rate. |
π V. Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code (Est.) | Base Duty | US Surtax (China) | Total Est. Duty | Notes |
|---|---|---|---|---|---|
| πΊπΈ USA | 3920.61.00.00 |
5.8% | +35% (25%+10%) | 40.8% | Highest barrier; Section 301 + 122 applies. |
| π¨π³ China | 3920.61.00.00 |
5.8% | N/A | 5.8% | Low duty for domestic or non-US exports. |
| πͺπΊ EU | 3920.61.00.00 |
6.5% | N/A | 6.5% | No Section 301; lower overall cost. |
| π―π΅ Japan | 3920.61.00.00 |
6.0% | N/A | 6.0% | No additional US-style surtaxes. |
| π¦πΊ Australia | 3920.61.00.00 |
5.0% | N/A | 5.0% | FTAs may reduce further. |
π Conclusion: * USA imposes a ~35% surcharge on top of base duties, making it the most expensive market for Chinese PC panels. * EU/Asia markets are significantly cheaper (<10% total duty). * Strategy: If targeting the US, consider supply chain diversification (e.g., sourcing from Vietnam/Malaysia) to avoid Section 301 duties, if eligible.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring "Plastic Sheet" without specifying "Polycarbonate" π Consequence: Customs may assign a generic code with higher base duty or flag for inspection.
β Error 2: Confusing Cellular (multi-wall) vs. Non-Cellular (solid) PC
π Consequence: Cellular PC (3920.99.30) has different duties. Misclassification leads to back taxes and penalties.
β Error 3: Ignoring Section 122 add-on π Consequence: Underpaying 10% of duty. Customs will demand back payment + interest.
β Error 4: Using "3921" for pure Homopolymer PC π Consequence: While sometimes accepted, it risks rejection if technical data proves it is pure PC. Stick to 3920 for pure PC.
β Correct Practice:
"Polycarbonate (Homopolymer) Solid Sheet, Clear, 2mm Thickness, UV Coated, for Protective Glazing, Model PC-200"
π― VII. Conclusion: Precision Classification, Cost Efficiency!
π― Remember These Rules:
πΉ "Pure PC = 3920; Other Plastic = 3921." πΉ "China Origin = 25% Sec 301 + 10% Sec 122 + Base Duty." πΉ "Total US Duty = 39.8% to 41.5%." πΉ "Do not under-declare; the cost of misclassification is 100% of duty + penalties."
π Pro Tip: If your product is sourced from Vietnam, Malaysia, or Thailand, you may qualify for exemptions from Section 301/122 duties due to Free Trade Agreements (FTAs) or substantial transformation rules. Always verify the Country of Origin!
π£ Immediate Action:
π Contact your customs broker with technical data sheets. π Apply for an Advance Ruling if your product is borderline between 3920 and 3921. π Optimize your supply chain to navigate high US tariffs!
β¨ Professional Customs Clearance Starts with Accurate Classification! πΌ Every Percent of Duty Saved is Pure Profit!
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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.