Acrylic Building Board
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3920515050 | 41.5% | CN | US | 官方文档 |
| 3920515090 | 41.5% | CN | US | 官方文档 |
| 3907690010 | 41.5% | CN | US | 官方文档 |
| 3921190090 | 41.5% | CN | US | 官方文档 |
| 3921110000 | 40.3% | CN | US | 官方文档 |
商品图片
AI分析
🏗️ Acrylic Building Board (Polymethyl Methacrylate / PMMA)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 Part 1: Product Definition & Classification: Do You Really Understand "Acrylic"?
Acrylic, scientifically known as Polymethyl Methacrylate (PMMA), is a transparent thermoplastic. In international trade, specifically for construction and building applications, it is rarely imported as a raw chemical. Instead, it enters the market as semi-finished板材 (Sheets/Plates).
Because the physical form (rigid sheet) and material (acrylic polymer) can overlap with multiple HS headings, incorrect classification leads to massive tariff discrepancies. The following analysis breaks down the 5 specific HS Codes identified for this product, explaining why each applies based on the provided data.
⚠️ Critical Distinction Point:
- If the product is defined strictly as "Building Plate" or "Non-flexible Structure" → Look at 3920.51.50.
- If the product is defined as "Primary/Semi-finished" without viscosity data → Look at 3907.69.00.
- If the product is described as "Other Plastic Sheets" without specific acrylic polymer code fit → Look at 3921.19.00 or 3921.11.00.
📦 Part 2: HS Code Classification Matrix (2026 Latest Tariff Authority Mapping)
| HS Code | Product Description (Based on Data) | Key Justification for Classification | Total Tax Rate |
|---|---|---|---|
3920.51.50.50 |
Acrylic Sheet, Building Use, Non-flexible Structure | Specifically identified as "Acrylic (Methyl Methacrylate)," in sheet form, intended for construction/building applications. | 41.5% |
3920.51.50.90 |
Acrylic Sheet (PMMA), No Flame Retardant Description | General acrylic polymer sheet. Classified here because the input lacks specific "flame retardant" description, defaulting to the 90 suffix. | 41.5% |
3907.69.00.10 |
Acrylic Polymer, Primary/Semi-finished Form | Classified as an oligomer or primary product. The data notes a lack of viscosity values, preventing a more specific polymer classification, thus falling into this "Other" category. | 41.5% |
3921.19.00.90 |
Other Plastic Sheets (Acrylic), Non-Foam | Categorized under "Other Plastic Sheets." It assumes the product is not foam (rigid) and fits the "other plastics" bucket if 3920 doesn't strictly apply. | 41.5% |
3921.11.00.00 |
Other Plastic Sheets (Based on Inference) | Lowest Tax Option. Derived by inferring it fits "Other Plastic Sheets" under a different subheading inference, resulting in a lower base rate. | 40.3% |
🔍 Key Insight:
- All codes listed attract heavy US Section 301 (25%) and Section 122 (10%) tariffs. - The difference between the highest (41.5%) and lowest (40.3%) is small but significant for high-volume shipments. - 3907.69.00.10 is risky: It implies the product is an unfinished raw material (oligomer/resin) rather than a finished board. If you are shipping finished rigid sheets, this classification might be challenged by customs as incorrect form-factor.
💰 Part 3: 2026 Latest Tariff Rate Detail (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025+ (Current Trade Environment)
🎯 1. The "Standard" Acrylic Sheet Rates (Codes: 3920.51.50.50 / .90, 3921.19.00.90)
These codes share the same tax structure based on the provided data.
| Item | Content |
|---|---|
| Base MFN Rate | 6.5% (Ad Valorem) |
| USITC Additional Tariff (Section 301) | +25.0% (Trade Act Section 301) |
| Section 122 Tariff | +10.0% (Specific to certain chemical/plastic imports from China) |
| Total Effective Tax Rate | 41.5% |
| Calculation Basis | CIF Value × 41.5% |
| De Minimis Exemption | ❌ NOT APPLICABLE (Deny De Minimis for Section 301 goods) |
| Legal Basis Path | HTSUS:3920.51.50 → USITC Footnote 9903.88.01 → IEEPA:9903.01.25 |
📌 Explanation:
- The 6.5% is the standard Most Favored Nation (MFN) duty for acrylic sheets. - The 25% is the punitive tariff on Chinese goods under Trade Act 301. - The 10% is an additional layer often applied to specific plastic/resin categories under recent executive orders or Section 122 provisions. - Total: 41.5%. This is a very high barrier to entry.
🎯 2. The "Inferred/Lower Rate" Option (Code: 3921.11.00.00)
This code offers a slightly better rate, but requires careful justification.
| Item | Content |
|---|---|
| Base MFN Rate | 5.3% (Ad Valorem) |
| USITC Additional Tariff (Section 301) | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Tax Rate | 40.3% |
| Calculation Basis | CIF Value × 40.3% |
| De Minimis Exemption | ❌ NOT APPLICABLE |
| Legal Basis Path | HTSUS:3921.11.00 → USITC Footnote 9903.88.01 |
📌 Caution:
- This rate is derived from an "inference" according to the data. Customs may challenge this if your product is clearly identified as "PMMA/Acrylic" in heading 3920. - Only use this if your product technically fits "Other Plastic Sheets" better than "Other Plastic Plates" in 3920, or if you have a strong pre-ruling argument.
🎯 3. The "Raw Material" Risk (Code: 3907.69.00.10)
| Item | Content |
|---|---|
| Base MFN Rate | 6.5% (Implied similar to others in dataset) |
| Total Effective Tax Rate | 41.5% |
| Key Risk | Misclassification of Form |
📌 Critical Warning:
- This code is for "Primary/Semi-finished" acrylic (oligomers/resins). - If you import rigid building boards, customs will likely reject this code because the form factor (sheet/plate) is missing or incompatible with Chapter 3907 (Oligomers). - Do not use this code for finished building boards unless you are actually importing raw resin blocks.
🛠️ Part 4: Customs Clearance Practical Advice (Pitfall Avoidance)
✅ 1. Essential Documentation Checklist (Non-Negotiable)
| Document | Required? | Why? |
|---|---|---|
| ✅ Product Specification Sheet | YES | Must clearly state: Material = PMMA / Acrylic, Form = Rigid Sheet, Thickness, Dimensions. |
| ✅ Material Safety Data Sheet (MSDS) | YES | Proves chemical composition. Crucial to prove it is not a foam or flexible film. |
| ✅ Commercial Invoice | YES | Must explicitly state "Acrylic Building Board" or "PMMA Sheet". Vague terms like "Plastic Sheet" invite higher scrutiny. |
| ✅ Certificate of Origin (CO) | YES | If not China-origin, this could avoid the 35% surcharges. |
| ✅ Packing List | YES | Must match invoice exactly. Include gross/net weight. |
| ✅ Viscosity Data (If applicable) | YES | If using code 3907.69.00.10, you MUST provide viscosity numbers. Without them, the code is invalid. |
✅ 2. Declaration Strategy (Golden Rules)
🔥 "Specify Material, Specify Form, Avoid Ambiguity!"
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Finished Building Board | PMMA Acrylic Sheet, Rigid, 5mm Thick, for Construction |
"Plastic Plate" or "Acrylic Material" | High risk of reclassification to 3920/3921 with full 41.5% tax + penalties. |
| Raw Resin/Oligomer | Polymethyl Methacrylate Oligomer, Viscosity XX mPa.s |
"Acrylic Sheet" | Misdeclaration fraud risk. |
| Flame-Retardant Acrylic | Acrylic Sheet, FR Grade, Meets Std XXX |
Omitting "FR" | If FR, code 3920.51.50.50 might still apply, but data suggests 3920.51.50.90 (non-FR). Verify if FR changes the code. |
✅ 3. Special Situation Handling
| Situation | Recommendation |
|---|---|
| Is it Flexible or Rigid? | Data specifies "Non-flexible structure". If your product is flexible film, these codes are WRONG. You would need codes for films (3920.51.50.20 etc.). |
| Is it Foamed? | Data explicitly notes "Not specified as foam". If it is Acrylic Foam, the code changes entirely (3921.13.00). |
| Can we avoid the 35% Surcharges? | Only by transshipping through a third country (e.g., Vietnam, Malaysia) with substantial transformation. Direct China-origin shipments will face the 25%+10% surcharges. |
| Viscosity Missing? | Do not use 3907.69.00.10. Use 3920.51.50.50 or 3920.51.50.90 instead. |
🌍 Part 5: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Base Tax | US Surcharge | Total Estimated Cost | Notes |
|---|---|---|---|---|---|
| 🇺🇸 USA | 3920.51.50.50 |
6.5% | +35% (25% Sec 301 + 10% Sec 122) | ~41.5% | Highest barrier. Pre-clearance vital. |
| 🇨🇳 China | 3920.51.50.50 |
5.0-6.0% | 0% | ~6% | Low cost, but export from China faces no US surcharge. |
| 🇪🇺 EU | 3920.51.00.00 |
6.5% | 0% | 6.5% | No Section 301 equivalent. Much cheaper entry than US. |
| 🇬🇧 UK | 3920.51.00.00 |
6.5% | 0% | 6.5% | Post-Brexit, no US-style surcharges. |
📌 Conclusion:
- The US market is punitive on Chinese Acrylic boards.
- Europe/UK are significantly more cost-effective for the same product.
- Consider supply chain diversification if targeting the US heavily.
📌 Part 6: Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Using Code 3907.69.00.10 for Finished Rigid Sheets
👉 Consequence: Customs will reject it as "Wrong Form." You may face re-classification penalties and delays.
👉 Fix: Use 3920.51.50.50 for rigid building boards.
❌ Error 2: Ignoring the "Non-Flexible" Descriptor
👉 Consequence: If the sheet is slightly flexible, it might be classified as a film, changing the duty rate.
👉 Fix: Provide bending test reports if the product is borderline.
❌ Error 3: Vague Description "Acrylic"
👉 Consequence: Customs may default to the highest suspicious code or demand extra documentation.
👉 Fix: Always use "Polymethyl Methacrylate (PMMA) Rigid Sheet".
❌ Error 4: Assuming De Minimis Applies
👉 Consequence: Small shipments under $800 will still be taxed at 41.5%.
👉 Fix: Factor the 41.5% into your landed cost calculation immediately.
🎯 Part 7: Conclusion: Precision is Profit
🎯 Remember the Golden Rules:
🔹 "Rigid Building Board = 3920.51.50"
🔹 "Total Tax = 41.5% (China Origin to US)"
🔹 "No Viscosity Data? Don't use 3907."
🔹 "Acrylic is PMMA. Be Specific."
📌 Pro Tip:
If you are importing large volumes, consider applying for an HTSUS Pre-Ruling from US Customs (CBP). It locks in your classification before shipment, preventing surprise audits.
📣 Immediate Action:
📞 Contact your freight forwarder with the MSDS and Product Specs.
🚀 Confirm HS Code 3920.51.50.50 is accepted for your specific rigidity and thickness.
💰 Budget 41.5% in tariffs for US imports from China.
✨ Smart Customs Clearance Starts with Accurate Data!
💼 Don't let ambiguous descriptions cost you 41.5% of your value!
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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。