白板
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9610000000 | 13.5% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926100000 | 15.3% | CN | US | Official Doc |
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AI Analysis
🖍️ Whiteboard (Writing or Drawing Surfaces on Boards)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Import Strategy
📌 One, Product Definition & Classification: Do You Really Know What a Whiteboard Is?
A whiteboard is a flat, reusable writing surface commonly used in offices, schools, meeting rooms, and educational institutions. It is designed for temporary or semi-permanent marking with dry-erase markers, and typically features a smooth, non-porous surface that allows for easy cleaning and reuse.
In international trade, whiteboards are classified based on their material composition and functional use — particularly whether they are made from plastic, metal-coated substrates, or other composite materials, and whether they are used for writing/drawing purposes.
⚠️ Key Differentiation Points: - If the board has a writing/drawing surface and is used for marking → HS Code 9610.00.00.00 - If the board is primarily made of plastic or metal-coated material, not specifically for writing → HS Code 3926.90.99.89 - If the board is made of plastic material and used as office/school supplies → HS Code 3926.10.00.00
📦 Two, HS Code Classification Details (2026 Latest Tariff Authority Match)
| HS Code | Product Description | Applicable Use Case | Material Type | Functional Use |
|---|---|---|---|---|
9610.00.00.00 |
Boards with writing or drawing surfaces, not elsewhere specified | Office, classroom, meeting room use | Surface coating (e.g., melamine, laminate, metal) | ✅ Writing/drawing |
3926.90.99.89 |
Other plastic or non-plastic articles, not specified elsewhere | Industrial, decorative, or general-purpose boards | Plastic, metal-coated, composite | ❌ Not primarily for writing |
3926.10.00.00 |
Plastic articles, specifically for office or school use | Educational tools, whiteboards, display boards | Plastic (e.g., ABS, polycarbonate) | ✅ Office/school use |
🔍 Critical Insight: - All whiteboards with a writable surface must be assessed for intended function — if they are designed for writing/drawing, they fall under 9610.00.00.00, regardless of material. - If the board is not primarily intended for writing, but made of plastic or coated metal, it may be classified under 3926.90.99.89 or 3926.10.00.00 depending on material and use.
💰 Three, 2026 Latest Tariff Rate Breakdown (Including附加 Taxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and onward)
🎯 1. 9610.00.00.00 — Boards with Writing or Drawing Surfaces
| Item | Details |
|---|---|
| Base Duty Rate | 3.5% (ad valorem) |
| Additional Tariff (Section 301) | 0.0% |
| Section 122 Tariff (China-Related) | 10.0% |
| Total Effective Duty | 13.5% |
| Tax Calculation | CIF Value × 13.5% |
| De Minimis Threshold | ✅ Yes (up to $800 per shipment, exempt from additional tariffs) |
| Legal Basis Path | Section 122: 9903.01.25 → Section 122: 9903.01.24 → 9610.00.00.00 → FOOTNOTE: 9903.88.01 |
📌 Explanation: - Section 122 Tariff (10%) is a China-specific trade measure under the U.S. Trade Act, targeting goods from China deemed to have unfair trade practices. - No Section 301 (USITC) tariff applies here — this is not a product under the 301 investigation list. - De Minimis applies, meaning small shipments (under $800) can be cleared without additional duty.
🎯 2. 3926.90.99.89 — Other Articles of Plastic or Other Materials, Not Elsewhere Specified
| Item | Details |
|---|---|
| Base Duty Rate | 5.3% |
| Additional Tariff (Section 301) | 7.5% |
| Section 122 Tariff (China-Related) | 10.0% |
| Total Effective Duty | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Threshold | ❌ No (denied under 9903.88.01) |
| Legal Basis Path | IEEPA: 9903.01.25 → Section 301: 9903.88.01 → 3926.90.99.89 → FOOTNOTE: 9903.88.01 |
📌 Explanation: - Section 301 (7.5%) applies because this category is not specifically exempted from the 301 tariffs. - Section 122 (10%) is stacked on top of the base and 301 rates. - No de minimis exemption — even small shipments face full duty. - This rate applies when the whiteboard is not primarily for writing, or when material composition is emphasized over function.
🎯 3. 3926.10.00.00 — Plastic Articles, Specifically for Office or School Use
| Item | Details |
|---|---|
| Base Duty Rate | 5.3% |
| Additional Tariff (Section 301) | 0.0% |
| Section 122 Tariff (China-Related) | 10.0% |
| Total Effective Duty | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Threshold | ✅ Yes (up to $800) |
| Legal Basis Path | Section 122: 9903.01.25 → Section 122: 9903.01.24 → 3926.10.00.00 → FOOTNOTE: 9903.88.01 |
📌 Explanation: - Applies when the whiteboard is plastic-based and used in office/school environments. - No Section 301 tariff — this product is exempt from the 301 list. - Section 122 (10%) still applies due to Chinese origin. - De minimis applies, making this the most favorable option for small shipments.
🛠️ Four, Customs Clearance Practical Tips (Real-World Avoidance Guide)
✅ 1. Required Documentation Checklist (No Exceptions)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include size, surface material, thickness, mounting type |
| ✅ Material Composition Report | ✔️ | Confirm if plastic, metal-coated, or composite |
| ✅ Product Photos (with label) | ✔️ | Show model number, brand, surface texture |
| ✅ Third-Party Test Report | ✔️ | RoHS, REACH, CE (if applicable) |
| ✅ Commercial Invoice | ✔️ | Clearly state: “Whiteboard for Office/School Use” |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for claiming de minimis or preferential rates |
| ✅ Packing List | ✔️ | Show total weight, dimensions, and packaging method |
✅ 2.申报技巧 (Key Rules of Thumb)
🔥 “Function First, Material Second, Name Matters, Tax Can Drop 10%!”
| Scenario | Correct HS Code | Wrong Approach |
|---|---|---|
| Whiteboard with writable surface (e.g., melamine-coated) | 9610.00.00.00 |
Misclassified as plastic → 22.8% |
| Plastic whiteboard used in school | 3926.10.00.00 |
Misclassified as general plastic → 22.8% |
| Metal-coated board not for writing | 3926.90.99.89 |
Misclassified as writing board → 13.5% |
| Small shipment (under $800) | Use 3926.10.00.00 or 9610.00.00.00 |
Avoid 3926.90.99.89 (no de minimis) |
✅ 3. Special Cases Handling
| Situation | Recommended Action |
|---|---|
| Custom-designed whiteboard with logo | Provide design drawings + order confirmation |
| Whiteboard with built-in storage or frame | Still classify by primary function — if writable, use 9610.00.00.00 |
| Whiteboard used in medical or lab settings | If not for writing, consider 3926.90.99.89 |
| Whiteboard with integrated electronics (e.g., smart board) | May require separate classification — consult customs expert |
🌍 Five, Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 9610.00.00.00 |
13.5% (if under $800) | FCC, RoHS | De minimis applies |
| 🇨🇳 China | 9610.00.00.00 |
5% | CCC, RoHS | No additional tariffs |
| 🇪🇺 European Union | 9610.00.00.00 |
0% (if CE compliant) | CE, ErP | No 301/122 tariffs |
| 🇦🇺 Australia | 9610.00.00.00 |
5% | RCM | No extra tariffs |
| 🇯🇵 Japan | 9610.00.00.00 |
0% | PSE | No additional duties |
📌 Conclusion: - U.S. is the only market with layered tariffs on whiteboards. - China-origin whiteboards face Section 122 (10%) regardless of HS Code. - De minimis is your friend — use
9610.00.00.00or3926.10.00.00for small shipments.
📌 Six, Common Mistakes & Pitfalls (Real-World Lessons)
❌ Mistake 1: Classifying a writing whiteboard as plastic (3926.90.99.89)
👉 Result: 22.8% duty + no de minimis → huge cost increase
❌ Mistake 2: Using 3926.10.00.00 for a non-plastic board (e.g., metal-coated)
👉 Result: Incorrect classification → audit, penalties, delays
❌ Mistake 3: Not including surface function in invoice description
👉 Result: Customs may assume it’s a general plastic item → higher tariff
❌ Mistake 4: Ignoring material composition in product photos
👉 Result: Misclassification due to lack of evidence
✅ Correct Approach:
“Whiteboard, 48” x 36”, Melamine-Coated Surface, for Office/School Use, Model WB-2025, RoHS & CE Certified”
🎯 Seven, Final Verdict: Precision in Classification = Profit Protection!
🎯 Remember the Mantra:
🔹 “Function First, Material Second, Name Matters, Tax Can Drop 10%!”
🔹 “HS Code Determines Duty, Duty Determines Profit — Get It Right the First Time!”
📌 Pro Tip:
If your whiteboard is originated in Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA exemption — tariff drops to 0%–5%.
✅ Apply for Advance Ruling (Pre-Clearance) to lock in the correct HS Code and avoid surprises.
📣 Take Action Now:
📞 Contact a licensed customs broker + provide product photos + request HS Code pre-ruling
🚀 Ensure your whiteboards clear customs smoothly, avoid penalties, and protect your margins!
✨ Smart Customs Starts with Smart Classification!
💼 Your bottom line depends on the right HS Code — choose wisely!
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.