特种亚克力板
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3920515090 | 41.5% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3920515090 | 41.5% | CN | US | Official Doc |
| 3920515090 | 41.5% | CN | US | Official Doc |
AI Analysis
🧪 Specialty Acrylic Sheets (PMMA) – HS Code Classification & Customs Clearance Guide
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Specialty Acrylic"?
Acrylic (Polymethyl Methacrylate / PMMA) is a versatile transparent thermoplastic widely used in architecture, signage, optics, and display manufacturing. In international trade, Specialty Acrylic Sheets are classified differently depending on their material form, processing level, and commercial status.
Key Distinction: - Processed/Customized Boards: Non-standard shapes, sizes, or pre-cut forms → Often classified under "Other Plastic Articles". - Standard Polymer Sheets: Raw or semi-finished PMMA sheets → Classified under "Plates, Sheets, Film, Foil, and Strip of Polymers".
⚠️ Critical Differentiator:
- If the product is pre-cut, customized, or non-standard → Likely falls under 3926.90.99.89 ("Other plastic articles").
- If the product is a standard raw sheet or plate made of polymethyl methacrylate (PMMA) → Likely falls under 3920.51.50.90 ("Plates, sheets, film, foil, and strip of polymethyl methacrylate").
📦 II. HS Code Classification Details (2026 Latest Tariff Reference)
| HS Code | Product Description | Application Scenario | Tax Rate (US/CN Origin) |
|---|---|---|---|
3926.90.99.89 |
Other plastic articles, including specialty/acrylic boards | Custom-cut acrylic, non-standard shapes, finished acrylic products | 22.8% |
3920.51.50.90 |
Plates, sheets, film, foil, and strip of polymethyl methacrylate | Standard PMMA sheets, raw acrylic plates, bulk polymer sheets | 41.5% |
🔍 Important Note:
- "Specialty Acrylic Sheets" that are customized or pre-cut are typically classified under 3926.90.99.89.
- Standard PMMA sheets (raw or semi-finished) fall under 3920.51.50.90.
- Tax Difference: The tax rate for standard PMMA sheets (41.5%) is significantly higher than for other plastic articles (22.8%). This is a critical cost driver!
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 onwards (including subsequent imports)
🎯 1. 3926.90.99.89 – Other Plastic Articles (Specialty Acrylic/Custom Boards)
| Item | Details |
|---|---|
| Base Tariff Rate | 5.3% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Available (deny_de_minimis) |
| Legal Reference Path | Base: 5.3% → Section 301: 7.5% → Section 122: 10% |
📌 Explanation:
- "Section 301 Surcharge 7.5%": From the US Trade Act Section 301, targeting Chinese goods.
- "Section 122 Tariff 10%": Additional tariff under Section 122 of the Trade Expansion Act.
- Total 22.8%: High but lower than standard PMMA sheets. Must be clearly declared as "Other Plastic Articles."
🎯 2. 3920.51.50.90 – Plates, Sheets of Polymethyl Methacrylate (Standard PMMA)
| Item | Details |
|---|---|
| Base Tariff Rate | 6.5% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Available (deny_de_minimis) |
| Legal Reference Path | Base: 6.5% → Section 301: 25.0% → Section 122: 10% |
📌 Warning:
- "Section 301 Surcharge 25%": Significantly higher than the 7.5% for other plastics.
- "Total 41.5%": Extremely high tax burden. Misclassification can lead to massive cost increases.
- Even if labeled as "Acrylic Sheet," if it is standard PMMA, it must be classified under this HS code.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Required Documentation Checklist (All Must Be Provided)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include thickness, dimensions, material (PMMA), finish |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Confirm chemical composition (100% PMMA or mixed) |
| ✅ Product Photos (With Label) | ✔️ | Show branding, model number, material info |
| ✅ Commercial Invoice | ✔️ | Clearly state "Acrylic Sheet" or "Custom Acrylic Board" |
| ✅ Packing List | ✔️ | Detail quantity, weight, dimensions per package |
| ✅ Certificate of Origin (CO) | ✔️ | If non-Chinese origin, may qualify for lower tariffs |
| ✅ Third-Party Test Report | ✔️ | FDA, RoHS, REACH (if applicable) |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Custom Board = 3926, Standard Sheet = 3920, Misclass = 20% Penalty!”
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Custom-cut acrylic, non-standard shapes | 3926.90.99.89 (22.8%) |
Declare as "PMMA Sheet" → 41.5% |
| Standard raw PMMA sheets | 3920.51.50.90 (41.5%) |
Declare as "Other Plastic" → 22.8% (Risk of Penalty) |
| Acrylic display stands (finished) | 3926.90.99.89 (22.8%) |
Declare as "Plastic Parts" → 41.5% |
| Mixed acrylic & metal products | 3926.90.99.89 (22.8%) |
Separate declaration → 22.8% + 41.5% |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Acrylic | Provide customer order + design drawings to avoid "non-standard" classification issues |
| Acrylic with Metal Framework | Declare as "Other Plastic Articles" (3926.90.99.89) if plastic is the main material |
| Acrylic Used in Medical Devices | If specialized equipment, apply for "non-commercial use" exemption (requires proof) |
| Acrylic for Military/Aerospace | Apply for "Special Purpose" declaration; tariff may be reduced,需提前沟通 |
🌍 V. Global Market Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.89 |
22.8% (Custom) / 41.5% (Standard) | None | 41.5% for PMMA sheets |
| 🇨🇳 China | 3926.90.99.89 |
5.3% | CCC + RoHS | No additional surcharges |
| 🇪🇺 EU | 3926.90.99.89 |
0% (if CE compliant) | CE + REACH | No surcharges |
| 🇦🇺 Australia | 3926.90.99.89 |
5% | RCM | No surcharges |
| 🇯🇵 Japan | 3926.90.99.89 |
0% | PSE | No surcharges |
📌 Conclusion:
- USA is the only market with high surcharges for Chinese-origin acrylic.
- Chinese PMMA sheets face 41.5% tariff in the US, while custom/acrylic boards face 22.8%.
- Cost optimization: Consider declaring as "Other Plastic Articles" if the product is customized or non-standard.
📌 VI. Common Errors & Pitfall Avoidance (Blood & Tears Lessons)
❌ Error 1: Declaring standard PMMA sheets as "Other Plastic Articles"
👉 Consequence: Under-declaration → Penalties + Back Taxes!
❌ Error 2: Declaring custom acrylic boards as "PMMA Sheets"
👉 Consequence: Over-taxation → 20% extra cost!
❌ Error 3: Not providing material specifications
👉 Consequence: Customs cannot determine classification → Delay or Return!
❌ Error 4: Using vague terms like "Plastic Board"
👉 Consequence: Misclassification → Penalties + Delays!
✅ Correct Practice:
"Custom Cut Acrylic Sheet, PMMA, 5mm Thickness, Clear Finish, Model XYZ, Non-Standard Shape, FDA & RoHS Certified"
🎯 VII. Conclusion: Professional Declaration Saves Time, Money, and Stress!
🎯 Remember the Mantra:
🔹 “Custom = 3926, Standard = 3920, Tax Diff 20%, Misclass = Penalty!”
🔹 “HS Code Determines Cost, 20% Difference, Wrong Declaration = Loss!”
📌 Pro Tip:
If your acrylic sheets are sourced from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA Exemption, reducing tariffs to 0%~5%.
Recommend pre-advance ruling (Advance Ruling) to avoid clearance risks.
📣 Take Action Now:
📞 Contact Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let your acrylic products clear customs smoothly, boost efficiency, and double profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny of Cost Deserves Precise Calculation!
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.