acrylic paint palette
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926904800 | 13.4% | CN | US | Official Doc |
| 3926901000 | 20.9% | CN | US | Official Doc |
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AI Analysis
π¨ Acrylic Paint Palette (θ°θ²η)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Clearance Strategy
π I. Product Definition and Classification: Do You Really Understand "Acrylic Paint Palette"?
An acrylic paint palette is a tool used by artists to mix and hold acrylic paints. In international trade, its classification depends heavily on the material (Wood, Ceramic, Plastic) and specific use. Since acrylic palettes are rarely made of metal, they fall under Chapter 44 (Wood), Chapter 69 (Ceramics), or Chapter 39 (Plastics).
β οΈ Key Distinction Point:
- Wooden/Bamboo Palettes: Classified under Chapter 44 (Wooden Articles).
- Ceramic/Porcelain Palettes: Classified under Chapter 69 (Ceramic Products).
- Plastic/Polycarbonate Palettes: Classified under Chapter 39 (Articles of Plastics), specifically for office/school supplies or other plastic items.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Material | Applicable Scenario |
|---|---|---|---|
4421.91.98.80 |
Other wooden articles; other | Wood/Bamboo | Wooden or bamboo palettes; "Other" category under wooden articles |
4421.99.98.80 |
Other wooden articles; other | Wood/Bamboo | Wooden palettes considered as general wooden tools/utensils |
6914.90.80.00 |
Other ceramic articles | Ceramic/Porcelain | Ceramic or porcelain palettes |
3926.10.00.00 |
Office or school supplies | Plastic/Polymer | Acrylic/Plastic palettes matching school or office art supplies |
π Key Reminder:
- Wooden palettes fall under4421subheadings. The difference between4421.91and4421.99is often negligible in tax rate but crucial for precise description.
- Plastic palettes are classified under3926.10if they are considered "office or school supplies." This is a common classification for mass-produced acrylic palettes.
- Ceramic palettes fall under6914.90.
π° III. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (and subsequent imports)
π― 1. 4421.91.98.80 & 4421.99.98.80 ββ Wooden Palettes
| Item | Content |
|---|---|
| Basic Tariff | 3.3% (Ad Valorem) |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Additional Tariff | +10.0% |
| Total Tariff Rate | 38.3% |
| Tax Calculation | CIF Value Γ 38.3% |
| De Minimis Exemption | β Not Applicable (deny_de_minimis) |
| Legal Basis Path | Base Tariff β USITC Footnote 301 β Section 122 |
π Explanation:
- Section 301 (25%): The standard "Section 301" additional tariff for Chinese wood products.
- Section 122 (10%): An additional surcharge on certain Chinese goods.
- Total 38.3%: This is a high tariff burden. Importers must factor this into their cost structure.
π― 2. 6914.90.80.00 ββ Ceramic Palettes
| Item | Content |
|---|---|
| Basic Tariff | 5.6% (Ad Valorem) |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Additional Tariff | +10.0% |
| Total Tariff Rate | 40.6% |
| Tax Calculation | CIF Value Γ 40.6% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | Base Tariff β USITC Footnote 301 β Section 122 |
π Note:
- Ceramic palettes have a higher basic tariff (5.6%) compared to wood (3.3%), leading to a higher total rate of 40.6%.
- Despite being a "fragile" good, it is subject to the same trade war surcharges.
π― 3. 3926.10.00.00 ββ Plastic/Acrylic Palettes (Office/School Supplies)
| Item | Content |
|---|---|
| Basic Tariff | 5.3% (Ad Valorem) |
| Section 301 Additional Tariff | +0.0% (Note: See explanation below) |
| Section 122 Additional Tariff | +10.0% |
| Total Tariff Rate | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | Base Tariff β Section 122 |
π Critical Insight:
- Lowest Tariff Option: Plastic palettes classified under3926.10(Office/School Supplies) have a total rate of only 15.3%.
- Why 0% Section 301? According to the provided data, this specific subheading under Chapter 39 for office/school supplies does not have the 25% Section 301 surcharge listed in this dataset (or it is exempted).
- Strategy: If your acrylic palette is made of plastic, ensure it is described as "Office or School Supplies" to qualify for this lower rate.
π οΈ IV. Customs Clearance Practical Advice (Real-world Pitfall Avoidance)
β 1. Preparation Checklist (No Exceptions)
| Document | Required | Description |
|---|---|---|
| β Product Specification | βοΈ | Must specify material (Wood, Ceramic, Plastic), size, and number of wells. |
| β Material Declaration | βοΈ | Explicitly state "100% Plastic," "Bamboo," or "Porcelain." Misdeclaration leads to penalties. |
| β Product Photos | βοΈ | Clear photos showing the palette's structure and any branding. |
| β Commercial Invoice | βοΈ | Description should match HS code intent (e.g., "Acrylic Artist Palette for School Use"). |
| β Packing List | βοΈ | Detail quantities and weights. |
β 2. Declaration Tips (Key Mantra)
π₯ βMaterial Defines Code, Description Defines Tax!β
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Plastic Palette | Describe as "Plastic Art Supply / School Office Supply" β 3926.10.00.00 (15.3%) |
Describe vaguely as "Art Tool" β Risk of being miscategorized to Wood/Ceramic (38-40%) |
| Wooden Palette | Specify "Bamboo/Wooden Palette" β 4421.91/99 (38.3%) |
Call it "Plastic" falsely β Fraud risk |
| Ceramic Palette | Specify "Ceramic Paint Palette" β 6914.90.80.00 (40.6%) |
Call it "Plastic" falsely β Fraud risk |
| Mixed Sets | If sold as a set, declare the principal component or split if values are equal. | Lump sum without detail β Customs will reassess and penalize |
β 3. Special Situations
| Situation | Handling Advice |
|---|---|
| OEM Custom Palettes | Provide design files. Ensure material matches description. |
| Plastic Palette with Wood Tray | If plastic is the main component, 3926 may apply. If wood is main, 4421 applies. Consult a broker. |
| Small Gift Sets | Even small sets are subject to tariffs. Do not assume "gift" status exempts taxes. |
| Pre-cut Acrylic Sheets | If sold as raw material for artists, different code may apply. Ensure it's a "finished article." |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Required | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3926.10.00.00 (Plastic) |
15.3% | None specific | Best Rate. Wood/Ceramic are 38-40%. |
| π¨π³ China | 3926.90.90.00 |
Varies | None | Import duty varies; check current Chinese tariff schedule. |
| πͺπΊ EU | 3926.10.00 |
6.5% | CE (if applicable) | No Section 301/122 equivalents. |
| π¬π§ UK | 3926.10.00 |
6.5% | UKCA | Post-Brexit rules apply. |
π Conclusion:
- USA is the most complex market due to Section 301 and Section 122 tariffs.
- Plastic palettes (3926.10) offer the most cost-effective entry into the US market compared to Wood or Ceramic.
- Material declaration accuracy is critical. Mislabeling plastic as wood or vice versa can result in severe fines and shipment delays.
π VI. Common Mistakes & Pitfall Guide (Lessons Learned)
β Mistake 1: Calling a plastic palette "Acrylic Resin" without clarifying it's for art use
π Consequence: Customs may classify it as industrial plastic part, leading to different codes and potential penalties.
Fix: Explicitly state "For Artistic Use / School Supplies."
β Mistake 2: Assuming all "Art Supplies" get a low tariff
π Consequence: Wood and Ceramic palettes are taxed at 38-40%. Only plastic (under specific subheadings) benefits from the 15.3% rate.
Fix: Choose plastic material for cost optimization if feasible.
β Mistake 3: Ignoring Section 122 Tariff
π Consequence: Forgetting the extra 10% leads to underpayment and interest charges.
Fix: Always add 10% to your cost calculation for Chinese-origin goods in this category.
β Correct Approach:
"Plastic Acrylic Paint Palette, 12-well, Non-toxic, for School/Office Art Projects, Origin China"
π― VII. Conclusion: Professional Declaration Saves Money!
π― Remember the Mantra:
πΉ "Plastic is King: 15.3% Tax, Wood is 38%, Ceramic 40%!"
πΉ "Declare Material Clearly, Avoid Section 301 Pitfalls, Save 25% Instantly!"
π Tips:
- If your product is Plastic, ensure it is classified under 3926.10.00.00 to enjoy the 15.3% rate.
- If you are importing Wood or Ceramic, budget for 38-40% total taxes.
- Pre-approval (Advance Ruling) is recommended for large shipments to confirm HS Code classification with US Customs.
π£ Immediate Action:
π Contact your customs broker.
π€ Provide clear photos and material specs.
π Optimize your product design (e.g., switch to plastic) to reduce tariffs.
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every percentage point saved is pure profit!
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.