填充板
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3925900000 | 40.3% | CN | US | Official Doc |
| 4418999150 | 38.2% | CN | US | Official Doc |
| 7308909590 | 85.0% | CN | US | Official Doc |
| 6812999000 | 35.0% | CN | US | Official Doc |
| 6812992000 | 35.0% | CN | US | Official Doc |
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AI Analysis
🧱 Filler Board / Plank Board (Fillers for Construction & Sealing)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Filler Board"?
"Filler Board" is a generic term often used in construction, interior decoration, and industrial sealing. It typically refers to flat, plate-like materials used for filling gaps, acting as partitions, or serving as structural backing. Because the material composition is not explicitly defined in the generic name, customs classification relies heavily on inferred material properties and usage scenarios.
⚠️ Key Distinction Point:
- If it is a plastic board for building fixtures → HS 3925.90.00.00
- If it is a wooden board for construction → HS 4418.99.91.50
- If it is a metal component for steel structures → HS 7308.90.95.90
- If it is an asbestos/cement-based sealing board → HS 6812.99.90.00 or 6812.99.20.00
📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)
| HS Code | Product Description | Application Scenario | Material Conflict? |
|---|---|---|---|
3925.90.00.00 |
Other building fixtures of plastics | Plastic boards for decoration/structure | ✅ No conflict |
4418.99.91.50 |
Other builders' joinery and carpentry | Wooden prefabricated partitions/panels | ✅ No conflict |
7308.90.95.90 |
Other structures and parts of structures of iron or steel | Metal plates/components for steel structures | ✅ No conflict |
6812.99.90.00 |
Other articles of asbestos or mixtures with asbestos | Asbestos-based sealing/filler boards | ✅ No conflict |
6812.99.20.00 |
Sheets, rolls, plates, or articles of asbestos or mixtures with asbestos | Sealing gaskets in sheet/plate form | ✅ No conflict |
🔍 Important Reminder:
- Since "Filler Board" lacks a specific material description, the most likely classification depends on the actual material. - Plastic: Fits under "Other building fixtures of plastics" (3925). - Wood: Fits under "Other builders' joinery" (4418). - Steel: Fits under "Other structures of iron/steel" (7308). - Asbestos/Cement: Fits under "Other articles of asbestos" (6812).
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3925.90.00.00 —— Plastic Building Fixtures (Filler Boards)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Base: 5.3% → Sec301: 25% → Sec122: 10% |
📌 Explanation:
- This classification assumes the filler board is made of plastics. - The total tariff of 40.3% is high due to the cumulative effect of base duty and US trade remedies (Section 301 and Section 122). - No de minimis exemption applies.
🎯 2. 4418.99.91.50 —— Wood Builders' Joinery (Filler Boards)
| Item | Content |
|---|---|
| Base Duty Rate | 3.2% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Rate | 38.2% |
| Tax Calculation | CIF Value × 38.2% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Base: 3.2% → Sec301: 25% → Sec122: 10% |
📌 Explanation:
- This classification assumes the filler board is made of wood. - The total tariff is 38.2%, slightly lower than the plastic counterpart due to a lower base rate. - No de minimis exemption applies.
🎯 3. 7308.90.95.90 —— Iron/Steel Structures (Metal Filler Plates)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Steel/Aluminum/Copper Surcharge | +50.0% (Specific to Steel Products) |
| Total Rate | 85.0% |
| Tax Calculation | CIF Value × 85.0% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Base: 0% → Sec301: 25% → Sec122: 10% → Sec301 Steel: 50% |
📌 Explanation:
- This classification assumes the filler board is a metal component (iron/steel). - The total tariff is extremely high at 85.0% due to the additional 50% surcharge specifically for steel products. - No de minimis exemption applies. This is the most expensive option.
🎯 4. 6812.99.90.00 —— Asbestos/Cement Based Sealing Boards
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Base: 0% → Sec301: 25% → Sec122: 10% |
📌 Explanation:
- This classification assumes the filler board is made of asbestos or asbestos-mixture (common in sealing/filler applications). - The total tariff is 35.0%, the lowest among the high-risk categories. - No de minimis exemption applies.
🎯 5. 6812.99.20.00 – Asbestos/Cement Sealing Gaskets (Sheet Form)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Base: 0% → Sec301: 25% → Sec122: 10% |
📌 Explanation:
- This classification assumes the filler board is in the form of sheets or plates used for sealing. - The total tariff is 35.0%, same as the previous asbestos category. - No de minimis exemption applies.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documents Checklist (All or Nothing)
| Document | Required | Description |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Must specify Material Composition (Plastic, Wood, Steel, Asbestos) |
| ✅ Product Photos | ✔️ | Clear images showing shape, texture, and any labels |
| ✅ Commercial Invoice | ✔️ | Clearly state "Filler Board" and Material |
| ✅ Packing List | ✔️ | Detail quantity and weight |
| ✅ Certificate of Origin (CO) | ✔️ | If applicable for preference |
| ✅ Third-party Test Report | ✔️ | Especially for asbestos or plastic safety (RoHS, etc.) |
⚠️ Critical Tip:
- Material Declaration is Key: If you fail to specify the material, customs may classify it under the highest risk/highest duty category (e.g., Steel at 85%) or request a sample for testing, causing delays. - Avoid Vague Terms: Do not just write "Filler Board." Use "Plastic Filler Board," "Wooden Partition Board," or "Steel Backing Plate."
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Material First, HS Second, Name Clear, Tax Lower!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plastic Board | 3925.90.00.00 Plastic Filler Board |
Misdeclare as wood → 38.2% vs 40.3% (small diff but compliance risk) |
| Wooden Board | 4418.99.91.50 Wooden Partition Board |
Misdeclare as plastic → 40.3% vs 38.2% |
| Steel Plate | 7308.90.95.90 Steel Structure Component |
Misdeclare as plastic → 40.3% vs 85.0% (Massive Cost Increase!) |
| Asbestos Seal | 6812.99.20.00 Asbestos Sealing Sheet |
Misdeclare as plastic → 40.3% vs 35.0% |
📌 Note:
- Steel classification is the most dangerous. Always confirm if the product is metal. If it is, the 85% tariff is unavoidable unless you find an exemption or alternative origin. - Asbestos products may face additional health/safety restrictions beyond tariffs. Ensure compliance with EPA and other regulations.
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Unknown Material | Provide sample for customs testing. Do not guess. Guessing wrong leads to penalties. |
| Composite Material | Declare based on the principal material. If unclear, consult a customs broker. |
| OEM Custom Boards | Provide design drawings to prove the intended use (e.g., structural vs. decorative). |
| Asbestos-Containing | Check if asbestos is banned in the destination country. Even if allowed, declare explicitly. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirement | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | Depends on Material | 35.0% - 85.0% | Varies | High Surcharges. Steel is 85%. |
| 🇨🇳 China | Depends on Material | Varies | CCC/RoHS | No Section 301/122 surcharges. |
| 🇪🇺 EU | Depends on Material | Varies | CE/RoHS | No Section 301/122 surcharges. |
| 🇦🇺 Australia | Depends on Material | Varies | RCM | No Section 301/122 surcharges. |
| 🇯🇵 Japan | Depends on Material | Varies | PSE | No Section 301/122 surcharges. |
📌 Conclusion:
- USA has the highest barriers due to Section 301 and Section 122 surcharges. - Steel filler boards are the most expensive to import into the US (85%). - For non-US markets, tariffs are generally lower, but material certification is still critical.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Filler Board" without specifying material
👉 Consequence: Customs assigns a random HS code, possibly the highest tariff (85% for steel).
❌ Mistake 2: Misdeclaring steel as plastic to avoid the 50% steel surcharge
👉 Consequence: Customs inspection finds metal → Penalties, fines, and cargo seizure.
❌ Mistake 3: Ignoring Section 122 surcharges
👉 Consequence: Unexpected 10% additional tax, affecting profit margins.
❌ Mistake 4: Assuming de minimis applies
👉 Consequence: Shipments are held at customs because de minimis does not apply to these categories.
✅ Correct Approach:
"Plastic Filler Board, 2mm thickness, UV-resistant, for interior decoration, Model ABC, RoHS Compliant"
"Steel Structural Plate, 10mm, galvanized, for building support, Model XYZ, Mill Certificate Included"
🎯 VII. Conclusion: Professional Declaration Saves Money!
🎯 Remember the Mantra:
🔹 "Material defines HS, HS defines Tax, Steel is 85%, Plastic/Wood is ~40%, Asbestos is 35%."
🔹 "Guess wrong, pay double. Declare right, save big!"
📌 Pro Tip:
If your filler boards are originating from Vietnam, Mexico, or Thailand, you may be eligible for IEEPA exemptions, reducing tariffs significantly.
Apply for an Advance Ruling (Pre-classification) before shipping to avoid clearance surprises.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide product photos + Declare Material Explicitly
🚀 Let your Filler Boards clear smoothly, save costs, and boost profits!
✨ Professional clearance starts with precise classification!
💼 Every cent of tax cost deserves precise calculation!
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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.