Acrylic
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7018102000 | 10.0% | CN | US | 官方文档 |
| 7117907500 | 10.0% | CN | US | 官方文档 |
| 7018105000 | 35.0% | CN | US | 官方文档 |
| 3926904800 | 13.4% | CN | US | 官方文档 |
| 3926904000 | 12.8% | CN | US | 官方文档 |
商品图片
AI分析
💎 Acrylic Diamonds (Acrylic Gems & Simulated Diamonds)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for US Imports
📌 I. Product Definition & Classification: Do You Truly Understand "Acrylic Diamonds"?
Acrylic diamonds, often referred to as synthetic rhinestones or costume jewelry gems, are manufactured from polymethyl methacrylate (PMMA) or similar plastic materials. They are designed to mimic the appearance of real precious or semi-precious stones.
In international trade, their classification is critical because it determines whether they are treated as glass/plastic ornaments, costume jewelry, or artificial gems. The classification depends on their material composition, physical form, and intended use.
⚠️ Key Distinction Points:
- If treated as "Imitation Gems" made of synthetic material → Classified under Chapter 71 (Imitation Jewelry) or Chapter 70 (Glass/Artificial Stones).
- If treated as "Plastic Articles" → Classified under Chapter 39 (Plastics).
- Crucial: Misclassification can lead to significant tariff differences (from 0% to 35% base rates).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the five possible HS Code classifications for Acrylic Diamonds, along with their specific tax implications.
| HS Code | Summary & Rationale | Total Tax Rate | Tax Breakdown |
|---|---|---|---|
| 7018.10.20.00 | Imitation Gems: Classified as imitation gems made of synthetic materials, fitting the characteristics of fake or semi-precious stones. | 10.0% | Base: 0% + Additional: 0% + Section 301/IEEPA: 10% |
| 7117.90.75.00 | Imitation Jewelry: Classified as plastic-made imitation jewelry, where the form matches the use of costume jewelry. | 10.0% | Base: 0% + Additional: 0% + Section 301/IEEPA: 10% |
| 7018.10.50.00 | Artificial Stones/Glass制品: Classified as artificial stones and similar glass small articles made of synthetic material. | 35.0% | Base: 0% + Additional: 25% + Section 301/IEEPA: 10% |
| 3926.90.48.00 | Plastic Articles (Decorative): Classified as plastic products, in the form of decorative articles, fitting other category attributes. | 13.4% | Base: 3.4% + Additional: 0% + Section 301/IEEPA: 10% |
| 3926.90.40.00 | Plastic Articles (Gem-like): Classified as plastic products, used as artificial gems, matching material and function. | 12.8% | Base: 2.8% + Additional: 0% + Section 301/IEEPA: 10% |
🔍 Important Note:
- 7117.90.75.00 and 7018.10.20.00 offer the lowest total tax rate (10%).
- 7018.10.50.00 carries a high-risk rate (35%) due to the 25% USITC additional tariff. Avoid this unless specifically required by niche regulations.
- Chapter 39 codes (3926...) are viable alternatives if the product is strictly defined as a "plastic accessory" rather than a "jewelry item," but rates are slightly higher than the jewelry/gem codes (12.8%-13.4%).
💰 III. 2026 Latest Tariff Rate Detailed Analysis (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Post-2025 (Including subsequent imports)
🎯 1. 7117.90.75.00 — Imitation Jewelry (Plastic)
Recommended for most costume jewelry applications.
| Item | Content |
|---|---|
| Base Rate | 0% (ad valorem) |
| USITC Additional Tariff | +0% |
| IEEPA/Section 301 Tariff | +10% (Targeting China/HK products) |
| Total Effective Rate | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Eligibility | ❌ No (High tariff rates typically exclude de minimis benefits for formal entries, check specific CBP rulings) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:7117.90.75.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- This code falls under "Imitation Jewelry."
- The 10% surcharge is the standard Section 301/IEEPA tariff for Chinese imports.
- Cost Efficiency: This is one of the most cost-effective classifications for acrylic jewelry.
🎯 2. 7018.10.20.00 — Imitation Gems (Synthetic)
Suitable for loose stones or bulk gem-like items.
| Item | Content |
|---|---|
| Base Rate | 0% |
| USITC Additional Tariff | +0% |
| IEEPA/Section 301 Tariff | +10% |
| Total Effective Rate | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:7018.10.20.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- Classifies acrylic diamonds as "imitation gems."
- Identical tax structure to 7117.90.75.00. Choose this if the product is marketed specifically as "gemstones" rather than "jewelry."
🎯 3. 7018.10.50.00 — Artificial Stones/Glass Articles (HIGH RISK)
Avoid this code if possible due to high additional tariffs.
| Item | Content |
|---|---|
| Base Rate | 0% |
| USITC Additional Tariff | +25% |
| IEEPA/Section 301 Tariff | +10% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:7018.10.50.00 → FOOTNOTE:9903.88.01 |
📌 Warning:
- The 25% USITC surcharge makes this code extremely expensive.
- Only use this if the product is strictly classified as "glass articles" distinct from imitation gems/jewelry, and no other lower-tariff option applies.
🎯 4. 3926.90.48.00 & 3926.90.40.00 — Plastic Articles
Alternative classification for non-jewelry plastic components.
| HS Code | Base Rate | USITC Add-on | IEEPA | Total |
|---|---|---|---|---|
| 3926.90.48.00 | 3.4% | 0% | 10% | 13.4% |
| 3926.90.40.00 | 2.8% | 0% | 10% | 12.8% |
📌 Explanation:
- These codes classify the item as a "plastic article" rather than jewelry or gem.
- Base tariffs apply (2.8% or 3.4%), but no 25% USITC surcharge.
- Total rate is higher than 10% but significantly lower than 35%.
- Use this if the product is clearly not intended for wear as jewelry (e.g., decorative accents for crafts).
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material (PMMA/Acrylic), dimensions, color, finish (gold/silver plated?) |
| ✅ Product Photos | ✔️ | Clear images showing front, back, and any packaging. Label as "Acrylic Simulated Diamond" or "Plastic Rhinestone." |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Imitation Jewelry" or "Artificial Gem" depending on selected HS Code. Avoid vague terms like "Accessories." |
| ✅ Composition Declaration | ✔️ | Confirm material is 100% plastic/acrylic, not glass or crystal (glass may trigger different glass duties). |
| ✅ Packing List | ✔️ | Weight, quantity, and dimensions. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 “Jewelry or Gem? Choose 10%. Plastic? Pay 12-13%. Avoid Glass Category or Pay 35%!”
| Scenario | Correct HS Code | Incorrect Code | Consequence |
|---|---|---|---|
| Costume Jewelry/Necklaces with Acrylic Gems | 7117.90.75.00 |
7018.10.50.00 |
Saving 25% per unit! |
| Loose Acrylic Gems (Bulk) | 7018.10.20.00 |
7018.10.50.00 |
Saving 25% per unit! |
| Plastic Decorative Parts (Not for Wear) | 3926.90.40.00 |
7117.90.75.00 |
Potential rejection if deemed "jewelry." |
| Any Acrylic Diamond | 7018.10.50.00 |
Any other | Paying 35% unnecessarily. |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Gold-Plated Acrylic Diamonds | Still classified under 7117.90.75.00 (Imitation Jewelry) because the base is plastic, not precious metal. |
| Mixed Materials (Acrylic + Glass) | If >50% acrylic, argue for 3926 or 7117. If >50% glass, 7018.10.50.00 might be forced, leading to 35% tax. Clarify composition! |
| OEM Custom Gems | Provide OEM contract and design files to prove they are "imitation gems" for specific jewelry, supporting 7117 or 7018.10.20.00. |
| De Minimis (Section 321) | Generally, high-value shipments or formal entries with these HS codes will not qualify for $800 de minimis exemption due to Section 301/IEEPA tariffs. Verify with your broker. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Base Tariff | Total Effective Rate (China Origin) | Certification Requirements |
|---|---|---|---|---|
| 🇺🇸 USA | 7117.90.75.00 |
0% | 10% | No special cert, but FDA/Prop 65 if contact with skin. |
| 🇪🇺 EU | 7117.19.90 |
0% | 0%* | CE, REACH, Prop 65 compliance. |
| 🇨🇳 China | 7117.19.90 |
0% | 0% | N/A (Domestic trade) |
| 🇬🇧 UK | 7117.19.00 |
0% | 0%* | UKCA marking. |
📌 Conclusion:
- The USA is the only major market imposing Section 301/IEEPA surcharges on these items.
- EU/UK offer 0% duty for imitation jewelry, making them more attractive for pricing strategies if shipping from China (though logistics costs may offset this).
- US Strategy: Aggressively pursue7117.90.75.00or7018.10.20.00to cap tax at 10%.
📌 VI. Common Errors & Pitfall Guide (Lessons from Blood and Tears)
❌ Error 1: Classifying Acrylic Diamonds as 7018.10.50.00 (Artificial Glass)
👉 Consequence: Paying 35% tax instead of 10%.
👉 Fix: Prove they are "imitation gems" or "jewelry," not "glass articles."
❌ Error 2: Declaring "Plastic Accessories" for jewelry items
👉 Consequence: CBP may reclassify as 7117.90.75.00 (10%) anyway, but delay shipment for investigation.
👉 Fix: Use accurate product descriptions ("Imitation Jewelry").
❌ Error 3: Using vague descriptions like "Craft Supplies"
👉 Consequence: Customs ambiguity → Higher scrutiny → Possible audit or penalty.
👉 Fix: Be specific: "Acrylic Simulated Diamond, for Costume Jewelry."
✅ Correct Declaration Example:
"Artificial Diamond, Plastic/Acrylic, Gold-Plated Setting, Used for Costume Jewelry, Model: AD-2026, HS Code: 7117.90.75.00"
🎯 VII. Conclusion: Professional Classification, Maximize Profit!
🎯 Remember the Mantra:
🔹 "Jewelry/Gem = 10%. Plastic = 12-13%. Glass Category = 35%."
🔹 "HS Code defines your margin. A 25% difference can kill your profit!"
📌 Pro Tip:
If your acrylic diamonds are originating from Vietnam, Mexico, or Thailand, you may be eligible for IEEPA/Section 301 Exemptions, reducing the total tax to 0%~10%.
Recommendation: Apply for Advance Rulings with US CBP to secure the 10% rate before mass shipping.
📣 Take Action Now:
📞 Contact a licensed customs broker + Provide product images + Request HS Code Advance Ruling
🚀 Ensure your Acrylic Diamonds clear customs smoothly, avoid 35% traps, and protect your profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent of tax savings is pure profit!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。