不饱和聚酯模压板
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921905050 | 39.8% | CN | US | Official Doc |
| 3907915000 | 41.5% | CN | US | Official Doc |
| 3920631000 | 39.2% | CN | US | Official Doc |
| 3921190090 | 41.5% | CN | US | Official Doc |
| 3920632000 | 40.8% | CN | US | Official Doc |
AI Analysis
🛡️ Unsaturated Polyester Molding Boards (Thermoset Plastic Sheets/Plates)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Compliance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Unsaturated Polyester Boards"?
Unsaturated Polyester (UP) molding boards are rigid, thermosetting plastic sheets widely used in electrical insulation, automotive parts, construction, and industrial components. In international trade, their classification depends heavily on material composition and physical form.
Key Distinction Points:
- Raw/Primary Forms (Resins, Powders, Prepregs): Often classified under Chapter 3907 as "Other Polyesters".
- Finished/Worked Forms (Sheets, Plates, Films): Classified under Chapter 3920 (Other plates, sheets, film, foil and strip, of plastics) or Chapter 3921 (Other plates, sheets, film, foil, strip and block, of plastics).
⚠️ Critical Classification Trap:
- If the product is a resin or powder intended for molding → 3907.91 or 3907.99.
- If the product is already formed into a board/plate/sheet → 3920.63 or 3921.xxxxxx.
- Misclassification can lead to significant tariff discrepancies (e.g., 4.2% vs 6.5% base duty).
📦 II. HS Code Classification Matrix (2026 Latest Tariff Authority Comparison)
Based on your product description ("Unsaturated Polyester Molding Board"), here are the applicable HS Codes from your data set, ranked by classification logic:
| HS Code | Product Description & Logic | Form Factor | Base Duty | Section Classification |
|---|---|---|---|---|
3920.63.10.00 |
Unsaturated polyester, in the form of sheets, films, or foils. Matches "thin boards" if flexible enough to be considered sheet-like. | Sheet/Film/Thin Plate | 4.2% | 3920 (Plastic sheets/plates) |
3921.90.50.50 |
Material is unsaturated polyester, form is board/plate. Fits general "Plastic/Resin Board" description under Other. | Board/Plate | 4.8% | 3921 (Other plastic plates/sheets) |
3920.63.20.00 |
Unsaturated polyester, in the form of sheets, films, or foils. Similar to .10 but may vary by specific thickness or end-use nuances. | Sheet/Film/Thin Plate | 5.8% | 3920 (Plastic sheets/plates) |
3907.91.50.00 |
Material is unsaturated polyester, form is board. Classified under "Other unsaturated polyesters" (often implies semi-finished or specific resin forms). | Board/Semi-finished | 6.5% | 3907 (Polyesters in primary forms) |
3921.19.00.90 |
Material is polyester-type plastic, form is board. Fits "Other" catch-all category for polyester boards not elsewhere specified. | Board | 6.5% | 3921 (Other plastic plates/sheets) |
3907.99.50.50 |
Material is unsaturated polyester, form is board. Classified under "Other polyesters" (primary/semi-finished forms). | Board/Semi-finished | 6.5% | 3907 (Polyesters in primary forms) |
🔍 Classification Logic Explanation:
- 3920.63.10.00 and 3920.63.20.00 are the most accurate for rigid sheets/boards if they meet the definition of "sheets" under HTSUS. They offer the lowest base duty (4.2%).
- 3921.90.50.50 is a strong alternative for "boards" that are not strictly "sheets/films". It has a slightly higher base duty (4.8%).
- 3907.xxxxxx codes are riskier if the product is already a finished board. Customs may reclassify finished boards as 3920/3921. These codes have the highest base duty (6.5%).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 3920.63.10.00 —— Unsaturated Polyester Sheets/Films (Lowest Base Duty)
| Item | Content |
|---|---|
| Base Duty Rate | 4.2% (ad valorem) |
| Section 301 Surcharge (25%) | +25% (USITC Footnote 9903.88.01) |
| IEEPA Surcharge (122 Clause) | +10% (针对中国产品) |
| Total Effective Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3920.63.10.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- "Section 301 Surcharge 25%" is applied under U.S. Trade Law Section 301 against Chinese goods.
- "IEEPA 10%" is an additional surcharge under the International Emergency Economic Powers Act.
- Total 39.2% is the lowest total rate among the provided options due to the low base duty.
🎯 2. 3921.90.50.50 —— Unsaturated Polyester Boards (General Board Category)
| Item | Content |
|---|---|
| Base Duty Rate | 4.8% (ad valorem) |
| Section 301 Surcharge (25%) | +25% |
| IEEPA Surcharge (122 Clause) | +10% |
| Total Effective Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3921.90.50.50 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Slightly higher base duty than 3920.63.10.00, resulting in a higher total rate.
- Suitable if the board is too thick or rigid to be classified as a "sheet".
🎯 3. 3920.63.20.00 —— Unsaturated Polyester Sheets/Films (Variant)
| Item | Content |
|---|---|
| Base Duty Rate | 5.8% (ad valorem) |
| Section 301 Surcharge (25%) | +25% |
| IEEPA Surcharge (122 Clause) | +10% |
| Total Effective Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3920.63.20.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Similar to .10 but with a higher base rate, possibly due to specific thickness or end-use restrictions not detailed here.
🎯 4. 3907.91.50.00, 3921.19.00.90, 3907.99.50.50 —— Higher Base Duty Categories (6.5%)
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% (ad valorem) |
| Section 301 Surcharge (25%) | +25% |
| IEEPA Surcharge (122 Clause) | +10% |
| Total Effective Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3907.91.50.00/3921.19.00.90/3907.99.50.50 → FOOTNOTE:9903.88.01 |
📌 Risk Warning:
- These codes carry the highest total rate (41.5%).
- 3907 codes are for "primary forms" (resins/powders). If you import finished boards under 3907, Customs may challenge the classification.
- 3921.19.00.90 is a "catch-all" for polyester boards. Use only if no more specific "unsaturated polyester" sheet code applies.
🛠️ IV. Customs Clearance Practical Advice (Battle-Proven Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (All Required)
| Document | Mandatory? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must include material composition (100% unsaturated polyester), dimensions, thickness, color, and curing status. |
| ✅ Product Photos (Clear & Detailed) | ✔️ | Show the board/plate form, surface finish, and any markings. Prove it is a finished good, not resin. |
| ✅ Commercial Invoice | ✔️ | Describe as "Unsaturated Polyester Molding Board" or "UP Resin Composite Board". Avoid vague terms like "Plastic Plate". |
| ✅ Packing List | ✔️ | Detail net/gross weight, package dimensions. |
| ✅ Certificate of Origin (CO) | ✔️ | If applicable for non-China origins to seek exemptions. |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Required for chemical/plastic products. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Form Defines Code, Material Defines Subheading, Avoid 3907 if Finished!"
| Scenario | Correct Declaration | Wrong Declaration |
|---|---|---|
| Rigid Board/Plate | 3921.90.50.50 or 3920.63.10.00 |
3907.91.50.00 (Risk of reclassification) |
| Thin Sheet/Film | 3920.63.10.00 |
3921.90.50.50 (Higher duty) |
| Resin/Powder for Molding | 3907.91.50.00 |
3920.63.10.00 (Wrong form factor) |
| Mixed Materials | Disclose exact % of UP vs. fillers | "Plastic Board" (Vague) |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Reinforced UP Boards (e.g., fiberglass-reinforced) | If >50% by weight is polyester, still 3920/3921. If heavily reinforced with non-plastic materials, may shift to Chapter 39 or 38. |
| Prepregs (Pre-impregnated fiberglass) | May fall under 3907 or 3920 depending on state. Clarify with Customs. |
| Customs Audit Risk | Provide a Letter of Authorization or Pre-Ruling if available. |
| High Value Shipments | Consider HTSUS Pre-Ruling to lock in classification and duty rate. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Duty (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.63.10.00 |
39.2% | No specific CAUTION | Highest duty due to 301/IEEPA. |
| 🇪🇺 EU | 3920.63 |
~6-7% | REACH, RoHS | Lower duty, no 301 surcharge. |
| 🇨🇳 China | 3920.63 |
5-6% | CCC (if applicable) | Low duty, no surcharge. |
| 🇬🇧 UK | 3920.63 |
~6% | UKCA | Post-Brexit rules apply. |
| 🇯🇵 Japan | 3920.63 |
3-5% | PSE (if electrical) | Low duty, stable trade. |
📌 Conclusion:
- USA is the most expensive market for UP boards due to 301/IEEPA tariffs.
- EU/Asia markets offer significantly lower duties. Consider supply chain diversification if targeting US heavily.
📌 VI. Common Errors & Pitfalls (Lessons from the Field)
❌ Error 1: Declaring finished boards as resin/powder (3907) to avoid scrutiny.
👉 Consequence: Customs reclassification → 41.5% duty + penalties + delay.
❌ Error 2: Using "Plastic Plate" as the description.
👉 Consequence: Ambiguity → Customs may choose the highest applicable duty code.
❌ Error 3: Ignoring 122 Clause/IEEPA 10% surcharge.
👉 Consequence: Underpayment → Back taxes + Interest.
❌ Error 4: Not distinguishing Sheet vs. Board.
👉 Consequence: Misclassification between 3920.63.10 (4.2% base) and 3921.90 (4.8% base) → Unnecessary 0.6% cost increase.
✅ Correct Practice:
"Unsaturated Polyester Molding Board, Rigid, 10mm Thick, 100% UP Resin, Non-Conductive, Model XYZ"
🎯 VII. Conclusion: Precision Classification Saves Money
🎯 Remember the Mantra:
🔹 "Sheet = 3920, Board = 3921, Resin = 3907. Avoid 3907 for Finished Goods!"
🔹 "US Tariff is 39.2-41.5%. Plan for the Full Cost."
🔹 "Declare Accurately. 'Plastic Board' is not enough."
📌 Pro Tip:
If your boards are originating from Vietnam, Thailand, or Mexico, you may qualify for IEEPA Exemptions or FTZ Benefits, reducing the total duty to 0-5%.
Recommendation: Apply for a HTSUS Pre-Ruling from U.S. Customs and Border Protection (CBP) to secure the 39.2% rate under 3920.63.10.00.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide product specs + Request HTSUS Pre-Ruling
🚀 Ensure smooth customs clearance, accurate duty payment, and maximized profit margins!
✨ Professional clearance starts with accurate classification!
💼 Every percentage point of duty impacts your bottom line!
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.