Acrylic Food Grade Board
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3920511000 | 41.0% | CN | US | 官方文档 |
| 3921110000 | 40.3% | CN | US | 官方文档 |
| 3921190090 | 41.5% | CN | US | 官方文档 |
| 3920515090 | 41.5% | CN | US | 官方文档 |
商品图片
AI分析
🧊 Acrylic Food Grade Board (PMMA Sheet)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Food Grade Acrylic"?
Acrylic boards, scientifically known as Polymethyl Methacrylate (PMMA), are transparent thermoplastic sheets. In international trade, the key differentiator for customs classification is not just the material, but the manufacturing process:
- Cast Acrylic Sheets (3920): Produced via polymerization in a mold. Generally considered higher quality, more uniform, and often preferred for applications requiring precision cutting or deep drilling.
- Extruded Acrylic Sheets (3921): Produced by forcing molten polymer through a die. Often more cost-effective, with consistent thickness but potentially different optical properties.
⚠️ Critical Distinction:
- If the board is Cast PMMA → Classified under 3920 (Non-cellular plates/sheets/films/foliation/bands, of plastics).
- If the board is Extruded PMMA → Classified under 3921 (Other plates/sheets/films/foliation/bands, of plastics).
- "Food Grade" Status: This indicates compliance with safety standards (e.g., FDA, EU 10/2011) but does NOT change the fundamental material classification. It is still plastic.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material/Process |
|---|---|---|---|
3920.51.10.00 |
Acrylic (PMMA) Sheets/Cast, Not Reinforced/Laminated/Supported | High-quality display cases, food contact surfaces, signage | ✅ Cast PMMA (Standard) |
3921.11.00.00 |
Acrylic (PMMA) Sheets/Extruded, Of Poly(methyl methacrylate) | Cost-effective signage, general industrial use, extruded sheets | ✅ Extruded PMMA |
3921.19.00.90 |
Other Acrylic Sheets/Extruded, Not Specifically Designated | Extruded PMMA not fitting other specific sub-categories | ✅ Extruded PMMA (Other) |
3920.51.50.90 |
Acrylic (PMMA) Sheets/Cast, Not Reinforced/Laminated/Supported (Other) | Cast PMMA with specific dimensions/properties not in 3920.51.10 | ✅ Cast PMMA (Other) |
🔍 Key Reminder:
- Material Identity: "Acrylic" = "Polymethyl Methacrylate (PMMA)" = "Plastic". It falls under Chapter 39 (Plastics).
- Form Factor: "Board/Sheet" = "Plate/Sheet/Film/Foliation/Band".
- No "Food Grade" Code: There is no specific HS code for "Food Grade" plastics. The code is determined by the polymer type and manufacturing method.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (Including subsequent imports)
🎯 1. 3920.51.10.00 —— Cast Acrylic Sheets (Standard)
| Item | Content |
|---|---|
| Base Duty Rate | 6.0% (ad valorem) |
| Section 301 Additional Duty | +25.0% (USITC Footnote 9903.88.01) |
| Section 122 / IEEPA Additional Duty | +10.0% (Targeted at China/HK products, effective Nov 10, 2025) |
| Total Duty Rate | 41.0% |
| Tax Calculation | CIF Value × 41.0% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3920.51.10.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- "Section 301 Duty 25%" is part of the ongoing trade measures against China; - "Section 122/IEEPA 10%" is a new/additional surcharge targeting specific Chinese imports; - Total 41% is a high tariff, requiring advance cost planning!
🎯 2. 3921.11.00.00 —— Extruded Acrylic Sheets (PMMA)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (ad valorem) |
| Section 301 Additional Duty | +25.0% |
| Section 122 / IEEPA Additional Duty | +10.0% |
| Total Duty Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3921.11.00.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- Lower base duty (5.3%) compared to Cast (6.0%), but total impact remains high; - Commonly used for bulk production signage; - Ensure documentation clearly states "Extruded" to justify this code.
🎯 3. 3921.19.00.90 —— Other Extruded Acrylic Sheets
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% (ad valorem) |
| Section 301 Additional Duty | +25.0% |
| Section 122 / IEEPA Additional Duty | +10.0% |
| Total Duty Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3921.19.00.90 |
📌 Warning:
- Highest base duty among extruded options; - Use only if the product does not fit3921.11.00or3921.19.00.90specific descriptions.
🎯 4. 3920.51.50.90 —— Cast Acrylic Sheets (Other/Special)
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% (ad valorem) |
| Section 301 Additional Duty | +25.0% |
| Section 122 / IEEPA Additional Duty | +10.0% |
| Total Duty Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:3920.51.50.90 |
📌 Caution:
- Applies to Cast PMMA not covered by3920.51.10.00; - Ensure product specifications align with "Cast" process to avoid misclassification penalties.
🛠️ IV. Customs Clearance Practical Advice (Combat Pitfall Guide)
✅ 1. Required Documentation Checklist (Non-negotiable)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Dimensions, Thickness, Color, Cast vs. Extruded process |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Confirm PMMA composition |
| ✅ Food Contact Certification (FDA/CE) | ✔️ | Proof of "Food Grade" status (for buyer reference, not customs classification) |
| ✅ Product Photos (Clear Label) | ✔️ | Show "Cast" or "Extruded" mark, model number |
| ✅ Commercial Invoice | ✔️ | Clearly state "Acrylic Board (PMMA)", "Food Grade", and correct HS Code |
| ✅ Packing List | ✔️ | Detail weight, volume, packaging type |
| ✅ Certificate of Origin (CO) | ✔️ | Required for proving Chinese origin to apply correct tariffs |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Process Matters, Cast vs. Extrude, Label Clearly, Avoid Fines!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Cast PMMA | 3920.51.10.00 or 3920.51.50.90 |
Misdeclare as Extruded → 41.5% |
| Extruded PMMA | 3921.11.00.00 |
Misdeclare as Cast → 41.0% |
| Food Grade Claim | Include on Invoice for Buyer Info | Do NOT claim for lower tariff |
| Mixed Packaging | Declare as Single Line Item | Split into multiple items → Risk of Audit |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Size | Provide cutting diagrams to prove "Sheet" status, not "Finished Product" |
| Colored/Tinted Acrylic | Still PMMA, same HS Code, but specify color in description |
| Laminated/Acrylic + Glue | May change classification to 3921.19.00.90 or others → Verify |
| Recycled Acrylic | Still PMMA, but may require additional environmental compliance docs |
🌍 V. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.51.10.00 / 3921.11.00.00 |
40.3%-41.5% | FDA (for food contact) | High tariffs due to 301/122 |
| 🇨🇳 China | 3920.51.10.00 / 3921.11.00.00 |
5.3%-6.5% | None for import | No additional surcharges |
| 🇪🇺 EU | 3920.51 / 3921.11 |
6.5% | REACH, Food Grade | No 301/122 equivalents |
| 🇬🇧 UK | 3920.51 / 3921.11 |
6.5% | UKCA | Post-Brexit rules apply |
| 🇯🇵 Japan | 3920.51 / 3921.11 |
5.0%-6.0% | JIS, Food Safe | Moderate tariffs |
📌 Conclusion:
- USA is the only major market imposing severe additional tariffs on Chinese acrylic; - China-origin acrylic is highly taxed in the US; consider supply chain diversification if volume is large.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Declaring "Acrylic" without specifying Cast vs. Extruded
👉 Consequence: Customs may assign highest duty code (41.5%) → Overpayment!
❌ Error 2: Claiming "Food Grade" for Tariff Reduction
👉 Consequence: No tariff benefit for food-grade plastic → Wasted effort & potential fraud risk
❌ Error 3: Mixing Cast and Extruded in One Shipment Without Separation
👉 Consequence: Customs audit, delays, possible penalties → Clear separation required
❌ Error 4: Using "Plastic Sheet" as Generic Name
👉 Consequence: High risk of misclassification → Use specific "PMMA Acrylic" terminology
✅ Correct Approach:
"Cast Acrylic Sheet, PMMA, Food Grade, 1220x2440mm, 5mm Thickness, Clear, Model XYZ, FDA Compliant"
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember the Mantra:
🔹 "Cast goes to 3920, Extruded goes to 3921, Food Grade is for info, Not for Tax Break!"
🔹 "HS Code determines destiny, Tax diff 1.2%, Declaration error, Penalty hits hard!"
📌 Pro Tip:
If your acrylic is originating from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA Exemptions, reducing tariffs to 0%-6.5%;
Recommend Advance Ruling Application before shipment to avoid clearance risks.
📣 Act Now:
📞 Contact Professional Customs Broker + Provide Product Specs + Apply for HS Code Advance Ruling
🚀 Let your acrylic boards, Pass Customs Smoothly, Efficiently Go Global, Profit Maximize!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Cent of Your Cost Deserves Precise Calculation!
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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。