不饱和聚酯防刮板
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3907915000 | 41.5% | CN | US | Official Doc |
| 3921905050 | 39.8% | CN | US | Official Doc |
| 3920632000 | 40.8% | CN | US | Official Doc |
| 3907995050 | 41.5% | CN | US | Official Doc |
| 3921190090 | 41.5% | CN | US | Official Doc |
| 3920631000 | 39.2% | CN | US | Official Doc |
AI Analysis
🛡️ Anti-Scratch Glass Boards (Unsaturated Polyester Based)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is "Anti-Scratch Glass"?
Despite the common name "Anti-Scratch Glass" (防刮板), these products are chemically not glass. They are typically made from Unsaturated Polyester Resin (UP) molded into sheets, plates, or films. In international trade, the classification depends heavily on the physical form (sheet vs. film) and whether it is prepared for further processing.
⚠️ Key Distinction Point:
- If it is a rigid sheet, plate, or board (thick, structural, used for countertops, covers, etc.) → Generally falls under Chapter 3907 or 3921.
- If it is a flexible film, foil, or sheet (thin, roll-fed, used for lamination or protection) → Generally falls under Chapter 3920.
- Material: Unsaturated Polyester (Unsat. Poly.) is the key chemical identifier.
📦 II. HS Code Classification Details (Based on Provided Data)
The following HS Codes are derived strictly from the provided dataset. All items are Unsaturated Polyester based.
| HS Code | Product Description | Form/State | Key Characteristics |
|---|---|---|---|
3907.91.50.00 |
Unsaturated Polyesters | Sheets/Plates | Rigid boards, likely for industrial or decorative use. |
3921.90.50.50 |
Unsaturated Polyesters | Sheets/Plates | Prepared sheets, possibly with surface treatment for anti-scratch properties. |
3920.63.20.00 |
Unsaturated Polyesters | Films/Foils | Thin, flexible films. Often used for packaging, lamination, or protective layers. |
3907.99.50.50 |
Unsaturated Polyesters | Sheets/Plates | Other unsaturated polyester sheets/plates (catch-all for 3907). |
3921.19.00.90 |
Unsaturated Polyesters | Boards/Films | Prepared plates, sheets, film, foil, and strip. Broad category for mixed forms. |
🔍 Important Note:
- "Glass" is a misnomer: Do not classify under Chapter 70 (Glass). The chemical composition (Unsaturated Polyester) dictates classification under Chapter 39 (Plastics).
- "Anti-Scratch" is a functional description, not a material definition. It likely refers to surface hardening treatments, but the base material remains plastic/resin.
💰 III. 2026 Latest Tariff Rate Breakdown (Highly Subject to Trade Policies)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current rates include Section 301 and 122 tariffs.
🎯 General Tariff Structure for All Listed Codes
All HS Codes in the provided data share the same tariff structure due to their similar material origin and trade status.
| Item | Content |
|---|---|
| Basic Duty Rate | Base rate varies: 4.8% – 6.5% (see specific code below) |
| Section 301 Tariff | +25.0% (Additional tariff on Chinese goods) |
| Section 122 Tariff | +10.0% (Additional tariff under specific trade provisions) |
| Total Effective Duty | 39.8% – 41.5% |
| Tax Calculation | CIF Value × Total Duty Rate |
| De Minimis Exemption | ❌ NOT Eligible (High duty rates typically deny de minimis benefits for bulk imports) |
🎯 Detailed Breakdown by HS Code
1. 3907.91.50.00 & 3907.99.50.50 – Unsaturated Polyester Sheets/Plates
| Item | Content |
|---|---|
| Basic Duty | 6.5% |
| Section 301 | +25.0% |
| Section 122 | +10.0% |
| Total Duty | 41.5% |
| Legal Path | Chapter 39 → 3907 (Unsaturated Polyesters) → 3907.91/99 → 122:10% + 301:25% |
📌 Explanation:
- These codes apply to rigid sheets or plates of unsaturated polyester.
- The 6.5% base rate is higher than film codes.
- Total 41.5% makes import cost significantly higher.
2. 3921.90.50.50 – Other Prepared Unsaturated Polyester Sheets/Plates
| Item | Content |
|---|---|
| Basic Duty | 4.8% |
| Section 301 | +25.0% |
| Section 122 | +10.0% |
| Total Duty | 39.8% |
| Legal Path | Chapter 39 → 3921 (Plastic plates/sheets) → 3921.90 → 122:10% + 301:25% |
📌 Explanation:
- This code is for prepared sheets (e.g., surface-treated, laminated, or shaped).
- Slightly lower base rate (4.8%) results in a total of 39.8%, saving ~1.7% compared to 3907 codes.
3. 3920.63.20.00 – Unsaturated Polyester Films/Foils
| Item | Content |
|---|---|
| Basic Duty | 5.8% |
| Section 301 | +25.0% |
| Section 122 | +10.0% |
| Total Duty | 40.8% |
| Legal Path | Chapter 39 → 3920 (Plastic films) → 3920.63 → 122:10% + 301:25% |
📌 Explanation:
- Applies to thin films or foils.
- Base rate is 5.8%, leading to a total of 40.8%.
- Ensure the product is truly thin/flexible; if it’s a rigid board, this code may be rejected.
4. 3921.19.00.90 – Other Plates, Sheets, Film, Foil
| Item | Content |
|---|---|
| Basic Duty | 6.5% |
| Section 301 | +25.0% |
| Section 122 | +10.0% |
| Total Duty | 41.5% |
| Legal Path | Chapter 39 → 3921 → 3921.19 → 122:10% + 301:25% |
📌 Explanation:
- A broader category for various forms (plates, sheets, films).
- Higher base rate (6.5%) results in 41.5% total duty.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Tips)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state "Unsaturated Polyester Resin" as the material. |
| ✅ Photos of Product | ✔️ | Show thickness, rigidity, and surface finish (anti-scratch coating). |
| ✅ Commercial Invoice | ✔️ | Describe as "Unsaturated Polyester Sheet/Board" or "Film", NOT "Glass". |
| ✅ Bill of Lading | ✔️ | Ensure weight/volume matches invoice. |
| ✅ Certificate of Origin | ✔️ | Required for origin verification (China). |
✅ 2. Declaration Strategy (Crucial!)
🔥 "Name Accurate, Form Correct, Duty Minimized!"
| Scenario | Correct Declaration | Incorrect Declaration | Risk |
|---|---|---|---|
| Rigid Board (e.g., countertop top) | 3907.91.50.00 or 3921.90.50.50 |
"Glass Panel" or "Acrylic Sheet" | ❌ Misclassification → Fine + Back Taxes |
| Thin Film (e.g., protective wrap) | 3920.63.20.00 |
"Plastic Sheet" (too vague) | ❌ Delayed Clearance |
| Mixed Box (Boards + Films) | Declare separately | Mixed HS Code | ❌ Rejection of entire shipment |
✅ 3. Special Handling Tips
| Issue | Solution |
|---|---|
| "Glass" Mislabeling | Never use "Glass" in documentation. Use "Polyester Sheet" or "Resin Board". |
| Surface Treatment | If the "anti-scratch" layer is a separate coating, disclose it. It may affect classification under 3921 (prepared sheets). |
| Origin Marking | Ensure products are marked "Made in China" to avoid origin fraud claims. |
| Section 122/301 | These tariffs are mandatory. No exemption available for standard imports. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Total Duty (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3921.90.50.50 |
39.8% | Includes 301 (25%) + 122 (10%) + Base (4.8%) |
| 🇺🇸 USA | 3907.91.50.00 |
41.5% | Higher base rate for polyester resins |
| 🇪🇺 EU | 3921.90 |
~3.5% | No Section 301/122. Lower overall cost. |
| 🇨🇳 China | 3921.90 |
~6.5% | Import into China for re-export? Check local rules. |
📌 Conclusion:
- US Imports are costly due to combined tariffs (39.8%–41.5%).
- Consider EU or other markets for better margin, if applicable.
- Avoid "Glass" classification at all costs to prevent severe penalties.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Calling the product "Anti-Scratch Glass"
👉 Result: Customs may suspect misdeclaration. Use "Polyester Resin Sheet".
❌ Mistake 2: Assuming thin films are sheets
👉 Result: Misclassification under 3921 (41.5%) instead of 3920 (40.8%). Always specify thickness/form.
❌ Mistake 3: Ignoring Section 122 Tariff
👉 Result: Underpayment of duties → Penalties + Interest. Always include 122% in cost calculation.
❌ Mistake 4: Using "Acrylic" as a synonym
👉 Result: Wrong chemical classification. Unsaturated Polyester ≠ Acrylic (PMMA).
✅ Correct Practice:
"Unsaturated Polyester Sheet, Hardened Surface, 3mm Thickness, Model XYZ, Made in China"
🎯 VII. Conclusion: Smart Import, Maximize Profit!
🎯 Remember:
🔹 "Not Glass, But Polyester!"
🔹 "301 + 122 = ~35% Extra Cost!"
🔹 "Form Matters: Sheet vs. Film Changes Duty!"
📌 Pro Tip:
- If you are importing thin films, use 3920.63.20.00 (40.8%) to save 1% vs. sheets.
- If you are importing rigid boards, use 3921.90.50.50 (39.8%) to save 1.7% vs. 3907 codes.
- Pre-Classification Ruling: Consider applying for an Advance Ruling from US Customs to confirm the HS Code and avoid post-import audits.
📣 Immediate Action:
📞 Consult a licensed customs broker + Provide product samples + Verify tariff eligibility
🚀 Accurate Classification, Lower Duties, Faster Clearance!
✨ Professional Clearance Starts with Precision!
💼 Your Cost Per Unit is Determined by Your HS Code!
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.