Polymethyl Methacrylate Advertising Board
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921110000 | 40.3% | CN | US | Official Doc |
| 3906902000 | 41.3% | CN | US | Official Doc |
| 3921190090 | 41.5% | CN | US | Official Doc |
| 3906100000 | 41.3% | CN | US | Official Doc |
| 3920515050 | 41.5% | CN | US | Official Doc |
AI Analysis
🖥️ Acrylic Sheets (Polymethyl Methacrylate / PMMA Boards)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 Part 1: Product Definition & Classification: Do You Really Understand "Acrylic"?
Acrylic (Polymethyl Methacrylate, or PMMA) is a transparent thermoplastic often used as a lightweight or shatter-resistant alternative to glass. In international trade, its classification depends heavily on its physical state (raw resin vs. processed board) and its specific chemical definition.
For "Acrylic Advertising Boards", the key distinction is whether the product is classified as a: 1. Primary Form Resin: If it is unprocessed PMMA pellets/granules. 2. Processed Plate/Sheet: If it is cut into boards, sheets, or films for advertising signage.
⚠️ Critical Distinction:
- If the material is in primary shape (granules, beads, powder) → Use HS Code 3906.10.00.00.
- If the material is in plate/sheet form (processed boards, even if for advertising) → Use HS Code 3921 series or 3920 series depending on specific composition and manufacturing process.
- Advertising Use Does Not Change HS Code: The end-use (signage) does not override the material classification. An acrylic board is still a plastic sheet, not a "sign" under chapter 39.
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate (Total) | Key Characteristics |
|---|---|---|---|---|
3921.11.00.00 |
Polymethyl methacrylate (PMMA) plates, sheets, film, strip or profile | Acrylic boards, advertising panels, display stands | 40.3% | Specifically identified as PMMA plates/sheets. Best fit for clear, rigid PMMA boards. |
3906.90.20.00 |
Other polymers of methyl methacrylate in primary forms | PMMA resin in primary form (granules/powder) | 41.3% | NOT for boards. Only for raw material. Misclassification here for boards is common. |
3921.19.00.90 |
Other plates, sheets, film, strip and foil of plastics | Other plastic plates/sheets (not specified as PMMA) | 41.5% | Used if PMMA is not explicitly identified, or if the board is composite/laminated. |
3906.10.00.00 |
Polymers of methyl methacrylate, in primary forms | PMMA resin pellets/granules | 41.3% | Raw material only. Do not use for finished boards. |
3920.51.50.50 |
Plates, sheets, film, foil and strip, of polymers of ethylene | Plates/sheets of polymers of ethylene (Note: Mismatch for PMMA) | 41.5% | Correction: This code typically refers to PE. For PMMA, 3921.11.00.00 is more accurate. However, if the source data suggests this classification, it may be due to specific regional interpretation or mislabeling. Recommendation: Stick to 3921.11.00.00 for pure PMMA boards. |
🔍 Key Reminder:
- "Advertising Board" is a functional description, not a material description.
- If the board is rigid, transparent PMMA, the most accurate code is3921.11.00.00.
- Do NOT use3906codes for processed boards; these are for raw resin.
- If the board has other materials laminated (e.g., metal backing), it may fall under3921.19.00.90.
💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 3921.11.00.00 —— Polymethyl Methacrylate Plates, Sheets, Film (Best Fit for Acrylic Boards)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% (ad valorem) |
| Section 301 Surcharge | +25.0% (From USITC Footnote 9903.88.01) |
| Section 122 Tariff | +10.0% (Specific to certain chemical products) |
| Total Tax Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:3921.11.00.00 → FOOTNOTE:301 → SECTION122 |
📌 Explanation:
- "Base Tariff 5.3%": The standard MFN rate for plastic plates/sheets of PMMA.
- "Section 301 Surcharge 25%": Additional tariff imposed on Chinese goods under U.S. Trade Law Section 301.
- "Section 122 Tariff 10%": An additional 10% tariff applied to certain products from China under Section 122 of the Trade Expansion Act.
- Total 40.3%: This is a high tariff category. Importers must budget for this significant cost.
🎯 2. 3906.90.20.00 —— Other Polymers of Methyl Methacrylate (Primary Forms)
| Item | Content |
|---|---|
| Base Tariff Rate | 6.3% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 41.3% |
| Tax Calculation | CIF Value × 41.3% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3906.90.20.00 → FOOTNOTE:301 → SECTION122 |
📌 Note:
- This code is for raw PMMA resin, not boards.
- If you accidentally classify boards under this code, customs may reclassify and apply the correct rate, or impose penalties for misdeclaration.
- Do not use this code for advertising boards.
🎯 3. 3921.19.00.90 —— Other Plates, Sheets, Film of Plastics
| Item | Content |
|---|---|
| Base Tariff Rate | 6.5% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3921.19.00.90 → FOOTNOTE:301 → SECTION122 |
📌 Note:
- Use this if the acrylic board is laminated, colored with other materials, or not strictly pure PMMA plate.
- Slightly higher total rate than3921.11.00.00.
🛠️ Part 4: Customs Clearance Practical Advice (实战避坑指南)
✅ 1. Required Documents Checklist (Must-Provide)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must include: Material (PMMA), Dimensions, Thickness, Color, Optical Density, Fire Rating. |
| ✅ Product Photos | ✔️ | Clear images of the board, edges, and any markings/labels. |
| ✅ Commercial Invoice | ✔️ | Must explicitly state "Polymethyl Methacrylate (PMMA) Plates/Sheets" — DO NOT just write "Acrylic Board" without material detail. |
| ✅ Packing List | ✔️ | Detail net/gross weight, dimensions, and number of pieces. |
| ✅ Certificate of Origin (CO) | ✔️ | To prove origin (China). |
| ✅ Third-Party Test Report | ✔️ | If claiming specific properties (e.g., UV resistance, fire retardancy), provide test reports. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Material First, Function Second. PMMA is 3921, Resin is 3906!"
| Situation | Correct Declaration | Incorrect Approach |
|---|---|---|
| Pure PMMA Board | 3921.11.00.00 "Polymethyl Methacrylate Plates" |
Writing "Advertising Sign" → Risk of reclassification |
| Colored/Printed Acrylic | 3921.11.00.00 or 3921.19.00.90 if composite |
Writing "Signage" → 3921 is still base material |
| Raw PMMA Granules | 3906.10.00.00 |
Writing "Acrylic Board" → Misdeclaration! |
| Laminated Acrylic (e.g., with metal) | 3921.19.00.90 |
Writing "Metal Sign" → Incorrect material classification |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Size Boards | Provide cutting diagrams. Declare as "PMMA Plates/Sheets, Cut to Size." |
| Acrylic with Adhesive Backing | May still be classified under 3921, but check if adhesive constitutes the essential character. If so, it may still be plastic sheet. |
| Sample Imports | Even samples are subject to 40.3% tariff and no de minimis exemption. Budget accordingly. |
| Urgent Clearance | Request Pre-Ruling from CBP if product is complex (e.g., multi-layer). |
🌍 Part 5: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3921.11.00.00 |
40.3% (5.3% + 25% + 10%) | No specific certification, but fire rating may be required for local codes. | High tariff due to Section 301 & 122. |
| 🇨🇳 China | 3921.11.00.00 |
5.3% | None | Base tariff only. |
| 🇪🇺 EU | 3920.51.00 or 3921.11.00 |
0% - 2.5% | REACH, RoHS | Generally lower tariffs, but strict chemical regulations. |
| 🇬🇧 UK | 3921.11.00 |
0% - 2.5% | UK REACH | Post-Brexit rules apply. |
| 🇦🇺 Australia | 3921.11.00 |
5% | RCM (if electrical accessory) | No Section 301 surcharge. |
| 🇯🇵 Japan | 3921.11.00 |
0% - 5% | PSE (if part of equipment) | Low tariffs, high quality standards. |
📌 Conclusion:
- USA is the most expensive market for acrylic boards due to叠加 tariffs (40.3%).
- EU/UK/Asia have significantly lower tariffs but stricter chemical safety regulations (REACH).
- For US imports, cost calculation must include the full 40.3%. Consider sourcing from non-China origins if possible to avoid Section 301/122 tariffs.
📌 Part 6: Common Mistakes & Pitfalls (Blood Lessons)
❌ Mistake 1: Classifying PMMA boards under 3906 (Resin Code)
👉 Consequence: Customs reclassifies, imposes penalty, delays shipment.
👉 Fix: Always use 3921 for processed plates/sheets.
❌ Mistake 2: Using "Advertising Sign" as the product name without material detail
👉 Consequence: Ambiguity leads to manual review, potential misclassification.
👉 Fix: Use "Polymethyl Methacrylate (PMMA) Plates/Sheets, for Advertising."
❌ Mistake 3: Ignoring Section 122 and 301 tariffs
👉 Consequence: Underpayment of duties, leading to audits and back taxes.
👉 Fix: Calculate total tax as Base + 301 + 122.
❌ Mistake 4: Claiming de minimis for small samples
👉 Consequence: 40.3% tax still applies. De minimis does not apply to Section 301/122 goods.
👉 Fix: Prepare for full tax payment even for samples.
✅ Correct Declaration Example:
"PMMA (Polymethyl Methacrylate) Transparent Plates, Cut to Size, for Advertising Displays, Non-Composite, Origin: China"
🎯 Part 7: Conclusion: Precision Saves Money!
🎯 Remember This Mnemonic:
🔹 "PMMA Board is 3921. Resin is 3906. US Tariff is 40%. Don't Guess!"
🔹 "Advertizing use doesn't change HS. Material defines it."
📌 Pro Tip:
If your acrylic boards are sourced from Vietnam, Thailand, or Malaysia, you may be eligible to avoid Section 301 and Section 122 tariffs, reducing the total tax to just the base rate (~5-6%).
Consider supply chain diversification if volume is high.
📣 Immediate Action:
📞 Consult a licensed customs broker
📄 Provide detailed material specs (PMMA, not just "acrylic")
🚀 Clear your acrylic boards smoothly, control costs, and stay compliant!
✨ Professional clearance starts with accurate classification!
💼 Every percentage point counts in your profit margin!
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.