pmma高光板材
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921190090 | 41.5% | CN | US | Official Doc |
| 3906902000 | 41.3% | CN | US | Official Doc |
| 3906100000 | 41.3% | CN | US | Official Doc |
Product Images
AI Analysis
🌟 PMMA High-Gloss Boards (Acrylic Sheets): The Ultimate Guide to HS Classification & US Import Taxes (2026)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know "PMMA High-Gloss Boards"?
PMMA High-Gloss Boards (Poly(methyl methacrylate)) are premium plastic materials renowned for their crystal-clear transparency, exceptional gloss finish, and superior weather resistance. They are widely used in: - Automotive: Tail lights, trim, and dashboard components. - Signage: Backlit signs, display panels, and advertising boards. - Architecture: Interior partitions, decorative cladding, and luxury finishes. - Consumer Electronics: High-end casing and display covers.
⚠️ Critical Distinction for Classification:
In international trade, PMMA products are split into two main categories based on their form and state: 1. Primary Forms (Resin/Granules): Raw polymer materials ready for molding or extrusion. 2. Semi-Finished Products (Sheets/Films): Processed sheets, plates, or films with specific dimensions and finishes (like high-gloss).
The Golden Rule:
- If the product is raw acrylic resin (powder/granules) → It falls under Chapter 3906.
- If the product is a processed sheet/plate (even if high-gloss) → It falls under Chapter 3920 (Non-cellular plates/sheets) or 3921 (Cellular).
📦 II. HS Code Classification Breakdown (2026 Latest Tariff Authority)
Based on the provided data, here is the precise classification for PMMA High-Gloss Boards and related plastic sheets:
| HS Code | Product Description | Application Scenario | Material Form |
|---|---|---|---|
3906.10.00.00 |
Acrylic polymers in primary forms: Poly(methyl methacrylate) | Raw Material Only: Acrylic resin granules or powder used for manufacturing boards. | 🟠 Primary Form (Resin) |
3906.90.20.00 |
Acrylic polymers in primary forms: Other: Other: Plastics | Other acrylic variants (not PMMA) or non-standard forms. | 🟠 Primary Form (Resin) |
3921.19.00.90 |
Other plates, sheets, film, foil and strip, of plastics: Cellular: Of other plastics Other | Cellular/Crystal Foam: Acrylic sheets with a foamed core (often used for lightweight signage). | 🟦 Cellular Sheet |
3921.90.50.50 |
Other plates, sheets, film, foil and strip, of plastics: Other: Other: Other Other | General Plastics: Non-cellular, non-acrylic sheets (e.g., PC, ABS). | 🟨 Other Plastic Sheet |
3920.51.50.90 |
PMMA High-Gloss Sheets: Non-cellular, not reinforced, Of PMMA: Other | Target Product: Solid, non-cellular, non-gloss/special finish sheets of PMMA (Note: "Other" often captures standard solid sheets). | 🔴 Solid PMMA Sheet |
3920.59.10.00 |
PMMA High-Gloss Sheets: Non-cellular, not reinforced, Of Acrylic Polymers: Flexible | Flexible PMMA Film/Sheet: Thin, bendable acrylic films (often used for wrapping or decals). | 🔵 Flexible PMMA Film |
🔍 Key Insight for "High-Gloss" Boards:
Most solid PMMA high-gloss boards (rigid, non-cellular) typically fall under3920.51.50.90(Non-cellular, of PMMA) or3920.59.10.00if they are flexible films.
⚠️ Critical Warning: Do NOT classify solid rigid PMMA boards under3906.10.00.00. That code is strictly for raw resin, not finished sheets. Misclassification here leads to severe duty evasion penalties!
💰 III. 2026 Latest Tariff Rate Analysis (Including Additional Taxes)
✅ Target Market: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 Import Season
🎯 1. 3906.10.00.00 —— Acrylic Polymers (Primary Forms / Raw Resin)
Used ONLY for raw acrylic granules/powder.
| Item | Detail |
|---|---|
| Base Tariff | 6.3% |
| Additional Tariff (Section 301) | +25.0% |
| Total Tax Rate | 31.3% |
| Tax Calculation | CIF Value × 31.3% |
| De Minimis Exemption? | ❌ NO (Denied) |
| Legal Path | Base: 3906.10 → Add: 25% (China) |
📌 Explanation:
Raw acrylic resin is heavily taxed because it is a direct feedstock for US manufacturing. The 31.3% total duty makes importing raw resin very expensive.
🎯 2. 3920.51.50.90 —— Non-cellular PMMA Sheets (Solid PMMA Boards)
The most likely HS Code for rigid PMMA high-gloss boards.
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301) | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | Duty-Free! |
| De Minimis Exemption? | ✅ Yes (if applicable under de minimis rules for low value) |
| Legal Path | Base: 3920.51 → No Additional Tax |
📌 Explanation:
This is the Golden Zone! Finished non-cellular PMMA sheets (like high-gloss boards) often enjoy 0% tariff (Base + Additional). This is a massive savings compared to raw resin. Always ensure your product is classified here, not3906.
🎯 3. 3920.59.10.00 —— Flexible Acrylic Polymers (PMMA Film)
Used for thin, bendable PMMA sheets.
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301) | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | Duty-Free! |
| De Minimis Exemption? | ✅ Yes |
| Legal Path | Base: 3920.59 → No Additional Tax |
📌 Explanation:
Flexible PMMA films are also duty-free. If your "high-gloss board" is actually a roll of film (not rigid), use this code.
⚠️ 4. 3921.19.00.90 & 3921.90.50.50 —— Other/Cellular/Non-Acrylic Sheets
Used for foamed acrylic (cellular) or other plastics.
| Item | Detail |
|---|---|
| Total Tax Rate | 0.0% |
| Tax Calculation | Duty-Free! |
| Legal Path | Base: 3921 → No Additional Tax |
📌 Explanation:
If your "high-gloss board" is actually cellular (foamed core) or made of non-acrylic plastic (like Polystyrene), these codes also carry 0% duty. However, the description must be accurate (e.g., "Cellular Acrylic").
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Essential Document Checklist (Must-Have)
| Document | Required? | Why? |
|---|---|---|
| ✅ Product Specifications | YES | Must explicitly state: "Solid Non-Cellular PMMA Sheet" or "Flexible Acrylic Film". Avoid just "Plastic Board". |
| ✅ Photos (Clear Shot) | YES | Must show the High-Gloss Finish and Edge Quality. Prove it is a finished product, not raw resin. |
| ✅ Technical Data Sheet (TDS) | YES | Confirm "Melt Flow Index" (MFI) if raw, or "Thickness/Dimension" if sheet. |
| ✅ Commercial Invoice | YES | Description: "PMMA High-Gloss Sheet, 3mm thick, Clear, Finished Product". |
| ✅ Packing List | YES | Must show sheet count, dimensions, and weight. |
| ✅ Origin Certificate (CO) | Recommended | Proves origin for potential trade remedy checks. |
✅ 2. Declaring Strategies (The "High-Gloss" Trap)
🔥 "Don't call it resin! Call it a Sheet!"
| Scenario | Correct Declaration (HS Code) | Wrong Declaration (Risk) |
|---|---|---|
| Rigid PMMA High-Gloss Board | 3920.51.50.90 (0% Duty) |
3906.10.00.00 (31.3% Duty) → Huge Loss! |
| Flexible PMMA Film | 3920.59.10.00 (0% Duty) |
3906.10.00.00 (31.3% Duty) → Huge Loss! |
| Cellular (Foamed) Acrylic | 3921.19.00.90 (0% Duty) |
3920.51.50.90 → Misclassification (May lead to audit). |
| Raw PMMA Granules | 3906.10.00.00 (31.3% Duty) |
3920.51.50.90 → Illegal (Penalty + Seizure). |
📌 Critical Tip:
If your product is rigid and non-cellular, it is a Sheet (3920), not Primary Form (3906).
The "High-Gloss" finish is a surface treatment, it does not change the product from a "Sheet" to a "Resin".
✅ 3. Special Cases & Handling
| Situation | Handling Advice |
|---|---|
| Laminated Boards | If the PMMA sheet is laminated with another material (e.g., metal, wood), it may shift to 3921.90.50.50 (Other plastics). Check the composition. |
| Reinforced Sheets | If reinforced with fibers, it may fall under 3921.90.50.50. |
| "Acrylic Glass" | Often marketed as "Acrylic Glass". This is PMMA Sheet. Use 3920.51.50.90. |
| Pre-Cut Panels | Even if cut to size, if it's still PMMA sheet, use 3920.51.50.90. |
🌍 V. Global Market Comparison (2026)
| Country | Recommended HS Code | Duty Rate (China Origin) | Key Requirement |
|---|---|---|---|
| 🇺🇸 USA | 3920.51.50.90 |
0% (Duty-Free) | Must prove "Sheet" form, not "Resin". |
| 🇪🇺 EU | 3920.51.00 |
0% | CE Marking (if applicable). |
| 🇨🇳 China | 3920.51.00 |
0% | CCC Certification (if applicable). |
| 🇦🇺 Australia | 3920.51.00 |
0% | Standard Import Declaration. |
📌 Conclusion:
USA is the most important market for duty optimization.
- Raw Resin (3906) = 31.3% Tax.
- Finished Sheet (3920) = 0% Tax.
Strategy: Import finished PMMA high-gloss sheets, NOT raw resin, to save 31.3% in duties!
📌 VI. Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Calling "High-Gloss PMMA Boards" as "Acrylic Resin" to confuse customs.
👉 Consequence: If caught, 100% penalty + back taxes + criminal investigation.
❌ Mistake 2: Classifying solid PMMA sheets under 3906.10.00.00 by mistake.
👉 Consequence: You pay 31.3% tax on a product that should be 0%. Loss of profit!
❌ Mistake 3: Confusing "Cellular" (Foamed) with "Non-Cellular" (Solid).
👉 Consequence: 3921 codes are for cellular. If you ship solid sheets under 3921, it's a misclassification.
❌ Mistake 4: Not providing product photos showing the edge and surface finish.
👉 Consequence: Customs officer assumes it's resin and applies the high tax.
✅ Correct Practice:
Description: "Acrylic Polymers, Poly(methyl methacrylate), in the form of non-cellular solid sheets, high-gloss finish, 3mm thickness, for signage and display."
HS Code:3920.51.50.90
Tax: 0%
🎯 VII. Conclusion: Professional Declaration = Money Saved!
🎯 Remember the Golden Rules:
🔹 "Sheet = 0%, Resin = 31.3%!"
🔹 "High-Gloss does not mean Resin! It's a finished Product!"
🔹 "If it's rigid and solid, it's 3920.51.50.90!"
🔹 "If you declare resin, you pay 31.3% on everything!"
📌 Pro Tip:
If you are unsure about the exact form (Solid vs. Cellular vs. Resin), apply for an Advance Ruling (Pre-Classification) from US Customs (CBP) before shipping. The cost is low compared to the risk of 31.3% duty or seizure.
📣 Take Action Now:
📞 Contact your Freight Forwarder + Provide Product Photos + Confirm HS Code
3920.51.50.90
🚀 Let your PMMA High-Gloss Boards cross the border efficiently, legally, and tax-free!
✨ Professional Classification, Precision Clearance!
💼 Every cent saved counts!
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.