Acrylic Diamond
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7117907500 | 10.0% | CN | US | 官方文档 |
| 7018102000 | 10.0% | CN | US | 官方文档 |
| 3926904000 | 12.8% | CN | US | 官方文档 |
| 7018105000 | 35.0% | CN | US | 官方文档 |
| 3926904800 | 13.4% | CN | US | 官方文档 |
商品图片
AI分析
💎 Acrylic Diamond (Synthetic Gemstone / Decorative Plastic)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Acrylic Diamond"?
"Acrylic Diamond" typically refers to decorative items, costume jewelry components, or industrial embellishments made from Acrylic (PMMA - Polymethyl Methacrylate) shaped to resemble diamonds. In international trade, the classification depends heavily on whether customs authorities view the item primarily as a plastic product or a simulated gemstone.
Key Distinction:
- If viewed as a plastic molded object (decorative/industrial component) → Falls under Chapter 39 (Plastics).
- If viewed as a simulated gemstone/jewelry (ornamental use) → Falls under Chapter 70 (Glass/Similar Materials) or Chapter 71 (Imitation Jewelry).
⚠️ Critical Note: Acrylic is chemically a plastic, not glass. However, customs often misclassify it as glass (Chapter 70) due to its transparency, or as jewelry (Chapter 71). Correct classification is vital to avoid penalty audits.
📦 II. HS Code Classification Matrix (2026 Latest Tariff Alignment)
Based on the provided data, here are the 5 specific HS Codes applicable to "Acrylic Diamond," along with their rationale and tax implications.
| HS Code | Product Description & Rationale | Tax Rate (Total) | Tax Breakdown |
|---|---|---|---|
3926.90.40.00 |
Plastic Article, Other: Acrylic is identified as plastic. The "diamond" shape is considered a general plastic article/decorative item. (Note: This is often the most technically accurate for raw acrylic shapes.) |
12.8% | Base: 2.8% Section 301: 0.0% Section 122: 10.0% |
7018.10.50.00 |
Glass Imitations: Misclassified as "Imitation Gems" under glass. Acrylic is treated as a synthetic material similar to glass in form. (High Risk: Acrylic ≠ Glass, but often declared this way for jewelry.) |
35.0% | Base: 0.0% Section 301: 25.0% Section 122: 10.0% |
3926.90.48.00 |
Other Plastic Articles: Acrylic is plastic; the diamond form is decorative. This is a residual "Other" category for plastic articles not specified elsewhere. (Alternative plastic classification.) |
13.4% | Base: 3.4% Section 301: 0.0% Section 122: 10.0% |
7117.90.75.00 |
Imitation Jewelry: Acrylic (plastic) is considered a base material for imitation jewelry. The "diamond" is an element of costume jewelry. (Common for finished jewelry pieces.) |
10.0% | Base: 0.0% Section 301: 0.0% Section 122: 10.0% |
7018.10.20.00 |
Glass Imitation Gems: Specific subheading for imitation gems. Acrylic is deemed to have the properties of a "semi-gem" or synthetic material. (Risk: High tax due to 301 tariffs if misapplied.) |
10.0% | Base: 0.0% Section 301: 0.0% Section 122: 10.0% |
🔍 Key Insight:
- The 122 Clause (Section 122) applies a 10% surtax across ALL codes in the data set. This is likely a specific duty for certain imports (check current US CBP directives).
- Section 301 Tariffs (US-China trade war) vary:
- 0% for Codes3926.90.40,3926.90.48,7117.90.75,7018.10.20.
- 25% for Code7018.10.50(Glass imitation).
💰 III. Detailed Tariff Rate Analysis (US Import from China)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: Current 2026 Tariff Structure (Post-2025 Policies)
🎯 1. The "Plastic" Route (Lowest Risk & Moderate Tax)
Codes: 3926.90.40.00 & 3926.90.48.00
| Item | Details |
|---|---|
| Base Rate | 2.8% - 3.4% |
| Section 301 | 0% (No additional 25% tariff) |
| Section 122 | +10% |
| Total Effective Rate | 12.8% - 13.4% |
| Legal Basis | HTSUS:3926.90 + Section 122 Authority |
📌 Explanation:
- Since Acrylic is scientifically a plastic, Chapter 39 is the most technically correct.
- These codes benefit from 0% Section 301, saving you 25% compared to glass classifications.
- Recommendation: Use3926.90.40.00if the item is a general decorative plastic piece. Use3926.90.48.00if it’s a specific "other" plastic article not listed elsewhere.
🎯 2. The "Imitation Jewelry" Route (Lowest Base Tax)
Code: 7117.90.75.00
| Item | Details |
|---|---|
| Base Rate | 0.0% |
| Section 301 | 0% |
| Section 122 | +10% |
| Total Effective Rate | 10.0% |
| Legal Basis | HTSUS:7117 (Imitation Jewelry) + Section 122 |
📌 Explanation:
- If the acrylic diamonds are sold as parts of jewelry (e.g., loose stones for necklaces, earrings, or crowns), this is the cheapest option at 10%.
- However, if imported as bulk industrial materials, CBP may reclassify to Chapter 39.
- Strategy: Ensure documentation describes them as "Components for Costume Jewelry."
🎯 3. The "Glass/Simulated Gem" Route (HIGH RISK & High Tax)
Codes: 7018.10.50.00 & 7018.10.20.00
A. Code 7018.10.50.00 (Danger Zone)
| Item | Details |
|---|---|
| Base Rate | 0.0% |
| Section 301 | +25% |
| Section 122 | +10% |
| Total Effective Rate | 35.0% |
| Warning | Avoid if possible. Acrylic is NOT glass. Misclassification can lead to penalties. |
B. Code 7018.10.20.00 (Moderate Risk)
| Item | Details |
|---|---|
| Base Rate | 0.0% |
| Section 301 | 0% |
| Section 122 | +10% |
| Total Effective Rate | 10.0% |
| Note | Lower tax than 50, but still technically inaccurate if not glass. |
📌 Explanation:
-7018.10.50attracts the full 25% Section 301 tariff, making it the most expensive option.
- CBP may audit goods declared as "Glass Imitations" if they are physically acrylic.
-7018.10.20offers a 10% rate but carries legal risk if the material is proven to be plastic.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Requirement | Purpose |
|---|---|---|
| Commercial Invoice | Must state "Acrylic" not "Glass" or "Crystal" | Prevents misclassification as Glass (Ch 70) |
| Product Specification | Material: PMMA (Polymethyl Methacrylate) | Proves plastic nature → Supports HS 3926 |
| Usage Description | "For use in costume jewelry assembly" or "Decorative plastic parts" | Supports HS 7117 (Jewelry) or 3926 (Plastic) |
| Photos | Clear images showing transparency/shape | Helps CBP verify "diamond shape" but also material |
| HS Code Pre-Ruling | Apply for CBP Pre-Ruling if volume is high | Locks in favorable classification (e.g., 3926.90.40) |
✅ 2. Classification Strategy (The "Right" Way)
🔥 "Material First, Then Function!"
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Bulk Acrylic Diamonds (Raw, unmounted) | 3926.90.40.00 |
Clearly plastic article. Lowest risk of being "reclassified." |
| Finished Jewelry Pieces (Necklaces with acrylic stones) | 7117.90.75.00 |
Clearly imitation jewelry. Lowest tax (10%). |
| Acrylic Diamonds Sold as "Glass-like" | ❌ Do NOT use 7018 |
High penalty risk. Use 3926 instead. |
📌 Critical Tip:
- If you use7117.90.75.00, ensure the goods are imported as jewelry items or components thereof.
- If you use3926.90.40.00, describe them as "Acrylic Decorative Inserts" or "Plastic Molded Articles."
✅ 3. Special Circumstances & Pitfalls
| Situation | Advice |
|---|---|
| Mixed Shipments (Plastic + Real Glass) | Split the shipment. Declare plastic as 3926, glass as 7018. Do not mix under one HS code. |
| "Crystal" Marketing Terms | Avoid using "Crystal" in customs docs. Use "Acrylic" or "PMMA." "Crystal" implies lead glass → triggers higher scrutiny. |
| Section 122 Surcharge | All codes in the data carry a 10% Section 122 tariff. This is unavoidable for China-origin goods under current rules. Plan for this 10% base cost. |
| Section 301 Exemptions | Check if your specific product code was excluded from the 25% tariff in recent exclusions. If not, avoid 7018.10.50.00. |
🌍 V. Global Market Comparison (2026 Context)
| Country | Recommended HS Code | Est. Duty (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.40.00 or 7117.90.75.00 |
10% - 13.4% | Avoid 7018.10.50 (35%). |
| 🇨🇳 China | 3926.90.90 (General) |
~5-10% | Lower barriers. |
| 🇪🇺 EU | 3926.90 or 7117 |
0-6% | No Section 301/122. |
| 🇬🇧 UK | 3926.90 or 7117 |
0-6% | Post-Brexit rules apply. |
📌 Conclusion:
- For US Imports,7117.90.75.00(10%) and3926.90.40.00(12.8%) are the most cost-effective and compliant.
-7018.10.50.00(35%) is a trap due to the 25% Section 301 tariff and material inaccuracy.
📌 VI. Common Errors & Avoidance Guide (Lessons Learned)
❌ Error 1: Declaring Acrylic as "Glass" or "Simulated Glass"
👉 Result: CBP may reclassify to 7018.10.50.00 + penalties.
👉 Fix: Always state "Polymer/Acrylic/PMMA" in material description.
❌ Error 2: Using 7018.10.50.00 to get a 0% base rate
👉 Result: You pay 25% Section 301 + 10% Section 122 = 35%.
👉 Fix: Use 3926.90.40.00 for a total of 12.8%. Saves 22.2%!
❌ Error 3: Ignoring Section 122
👉 Result: Underpayment of 10% surtax.
👉 Fix: Budget for 10% on ALL codes in this list. It applies to all.
✅ Correct Declaration Example:
"Acrylic (PMMA) Decorative Stones, shaped as diamonds, for use in costume jewelry assembly. Material: Plastic. HS: 3926.90.40.00."
🎯 VII. Conclusion: Smart Classification, Maximize Profit!
🎯 Memory Hook:
🔹 "Plastic is King: Use 3926 (12.8%) or 7117 (10%). Avoid 7018 (35%)."
🔹 "Material Matters: Acrylic ≠ Glass. Write PMMA, Save Dollars."
📌 Pro Tip:
If your shipment value is high (> $2500), apply for a CBP Binding Ruling specifically for "Acrylic Diamonds" under HS 3926.90.40.00 or 7117.90.75.00. This locks in the lower tax rate and prevents future audits.
📣 Immediate Action:
📞 Review your commercial invoice: Does it say "Glass"? Change to "Acrylic/PMMA".
📊 Recalculate duties: Switch from7018to3926or7117to save up to 25% in tariffs.
🚀 Clear Customs Smoothly, Keep Margins High!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent of Tariff Saved is Profit Earned!
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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。