Acrylic Packaging Material
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3923109000 | 38.0% | CN | US | 官方文档 |
| 3920515090 | 41.5% | CN | US | 官方文档 |
| 3923900080 | 38.0% | CN | US | 官方文档 |
| 3920511000 | 41.0% | CN | US | 官方文档 |
| 3926904000 | 12.8% | CN | US | 官方文档 |
商品图片
AI分析
📦 Acrylic Packaging Material: HS Code Classification & Customs Clearance Strategy (2026)
🌐 HS Code Reference & Customs Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Acrylic"?
Acrylic packaging materials are primarily made from Polymethyl Methacrylate (PMMA), a transparent thermoplastic. In international trade, the classification depends heavily on its physical form (finished packaging vs. raw material/film) and specific application.
Key Distinctions: - Finished Packaging Items (e.g., boxes, signs, containers): Classified under Chapter 39.23 or 39.26. - Raw Material/Films/Sheets (e.g., rolls, sheets for further processing): Classified under Chapter 39.20.
⚠️ Critical Decision Point:
- If it is a finished good used directly for transport/packaging (e.g., a specific box or sign holder) → 39.23 or 39.26.
- If it is a generic film/sheet made of acrylic polymer → 39.20.
- If it is specifically a display sign made of acrylic → 39.26.
📊 II. HS Code Classification Details (2026 Latest Tariff Data)
| HS Code | Product Description | Application Scenario | Key Characteristics |
|---|---|---|---|
3923.10.90.00 |
Acrylic resin packaging materials; plastics; for packaging purposes | General plastic packaging items not elsewhere specified | Classified under "Other" packaging articles; general use |
3920.51.50.90 |
Acrylic resin packaging materials; acrylic polymer; film/plate/film form | Raw acrylic films, sheets, plates, or foils | Non-foamed, non-reinforced; falls under "plates, sheets, film, foil, and strip" |
3923.90.00.80 |
Acrylic resin packaging materials; plastics; for transport or packing | Other transport/packing articles made of plastic | Classified under "Other" articles for transport or packing |
3920.51.10.00 |
Acrylic resin packaging materials; polymethyl methacrylate (PMMA); non-foamed & unreinforced film/sheet | Specific PMMA films/sheets for industrial use | Strictly PMMA; non-foamed; non-reinforced |
3926.90.40.00 |
Acrylic sign materials; plastics; other plastic articles | Acrylic signage, display boards, decorative signs | Specifically for signs/displays; different tax treatment |
🔍 Key Insight:
-3920codes apply to semi-finished goods (films, sheets).
-3923codes apply to finished packaging articles.
-3926code applies to signs/display items.
- Misclassification between "film" and "finished packaging" can lead to significant duty differences.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current rates include Section 301 and Section 122 add-ons.
🎯 1. 3923.10.90.00 — Acrylic Packaging Materials (Other Packaging Articles)
| Item | Details |
|---|---|
| Base Tariff | 3.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF Value × 38.0% |
| De Minimis Exemption? | ❌ No (Denied) |
| Legal Basis | Base Duty + Section 301 (25%) + Section 122 (10%) |
📌 Explanation:
- 38% total tax is high due to multiple add-ons.
- This code is for general plastic packaging that doesn't fit more specific subheadings.
🎯 2. 3920.51.50.90 — Acrylic Films/Sheets (Other Acrylic Polymer Films)
| Item | Details |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption? | ❌ No (Denied) |
| Legal Basis | Base Duty + Section 301 (25%) + Section 122 (10%) |
📌 Explanation:
- 41.5% total tax is the highest among these categories.
- Applies to generic acrylic films/sheets (non-PMMA specific or less specific).
- High base duty (6.5%) combined with add-ons makes this the most expensive option.
🎯 3. 3923.90.00.80 — Acrylic Packaging Materials (Other Transport/Packing Articles)
| Item | Details |
|---|---|
| Base Tariff | 3.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF Value × 38.0% |
| De Minimis Exemption? | ❌ No (Denied) |
| Legal Basis | Base Duty + Section 301 (25%) + Section 122 (10%) |
📌 Explanation:
- 38% total tax (same as3923.10.90.00).
- For other plastic packaging articles not covered by3923.10.
🎯 4. 3920.51.10.00 — PMMA Acrylic Films/Sheets (Specific)
| Item | Details |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 41.0% |
| Tax Calculation | CIF Value × 41.0% |
| De Minimis Exemption? | ❌ No (Denied) |
| Legal Basis | Base Duty + Section 301 (25%) + Section 122 (10%) |
📌 Explanation:
- 41.0% total tax.
- Slightly lower than3920.51.50.90due to a lower base duty (6.0% vs 6.5%).
- Specific to Polymethyl Methacrylate (PMMA) films/sheets.
🎯 5. 3926.90.40.00 — Acrylic Sign Materials
| Item | Details |
|---|---|
| Base Tariff | 2.8% |
| Section 301 Surcharge | +0.0% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 12.8% |
| Tax Calculation | CIF Value × 12.8% |
| De Minimis Exemption? | ❌ No (Denied) |
| Legal Basis | Base Duty + Section 122 (10%) |
📌 Explanation:
- 12.8% total tax is the lowest rate.
- No Section 301 surcharge applies to this specific subheading for signs.
- Crucial Advantage: If your product is a sign or display board, classify here to save ~25-28% in duties.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify material (PMMA/Acrylic), form (sheet/film/packaging), and usage. |
| ✅ Product Photos | ✔️ | Clear images showing the item. If it's a sign, show the sign. If it's a film, show the roll/sheet. |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Acrylic Packaging Material" or "Acrylic Sign". Avoid vague terms like "Plastic Item". |
| ✅ Packing List | ✔️ | Detail contents to prove it's not a mixed shipment with electronics. |
| ✅ Certificate of Origin (CO) | ✔️ | Needed for any potential future exemptions (though currently none for China/US). |
| ✅ Material Composition Proof | ✔️ | Lab test or manufacturer declaration confirming PMMA/Acrylic content. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Form Determines Code, Sign Gets Discount, Film Pays More!"
| Scenario | Correct HS Code | Wrong Way | Consequence |
|---|---|---|---|
| Acrylic Sign/Display Board | 3926.90.40.00 |
Misclassified as 3923 (Packaging) |
Pay 38% instead of 12.8% → Massive Overpayment! |
| Acrylic Film/Sheet (Raw Material) | 3920.51.10.00 or 3920.51.50.90 |
Misclassified as 3923 (Finished Package) |
Wrong tax rate (41% vs 38%) + Potential Audit |
| Finished Acrylic Packaging Box | 3923.10.90.00 or 3923.90.00.80 |
Misclassified as 3926 (Sign) |
Customs may reject if not a sign; audit risk |
| Mixed Shipment (Sign + Packaging) | Separate Line Items | Lump Sum Declaration | High risk of misclassification and penalties |
✅ 3. Special Situations
| Situation | Handling Advice |
|---|---|
| Custom-Made Acrylic Signs | Provide design files or photos proving it's a sign, not just a plastic sheet. Claim 3926.90.40.00. |
| Acrylic Sheets for B2B Fabrication | Clearly declare as "Raw Material" or "Film/Sheet". Use 3920 codes. Do not call it "packaging" if it's a raw sheet. |
| Acrylic Packaging for Cosmetics | Use 3923.10.90.00 or 3923.90.00.80. Ensure description matches "packaging article". |
| Importing from Non-China Origins | If origin is Vietnam/Malaysia, check for IEEPA exemptions. Rates may be lower. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.40.00 (Signs) / 3920.51.10.00 (Films) |
12.8% (Signs) / 41.0% (Films) | None specific | High Section 301/122 impact. Signs are cheapest. |
| 🇨🇳 China | 3926.90.40.00 / 3920.51.10.00 |
~2.8% / ~6.0% | CCC (if applicable) | No Section 301/122. Lower base duties. |
| 🇪🇺 EU | 3926.90.90 / 3920.51 |
~2.5% - 3.0% | REACH / RoHS | No Section 301. Lower overall cost. |
| 🇬🇧 UK | 3926.90.90 / 3920.51 |
~2.5% - 3.0% | UKCA / RoHS | Post-Brexit rules apply. |
| 🇯🇵 Japan | 3926.90.90 / 3920.51 |
~2.0% - 3.0% | PSE (if electrical) | No Section 301. |
📌 Conclusion:
- USA has the highest tariffs due to Section 301 and Section 122.
- Acrylic Signs (3926) are the most tax-efficient entry point into the US (12.8% vs 38-41%).
- Acrylic Films/Sheets (3920) are the most expensive (41.0-41.5%).
📌 VI. Common Mistakes & Pitfall Guide (Blood-Tested Lessons)
❌ Mistake 1: Calling an Acrylic Sign "Packaging Material"
👉 Result: Pay 38% instead of 12.8%. Overpay 25.2%!
❌ Mistake 2: Calling Raw Acrylic Sheets "Finished Packaging"
👉 Result: Possible audit, misclassification, and penalty. Correct code is 3920.
❌ Mistake 3: Ignoring Section 122
👉 Result: Underestimating duty. Section 122 adds 10% on top of 301 and Base.
❌ Mistake 4: Vague Description "Plastic Box"
👉 Result: Customs may guess the wrong HS code. Be specific: "Acrylic Cosmetic Packaging Box".
✅ Correct Approach:
"Acrylic Display Sign, PMMA Material, 12x12 inches, for Retail Display" →
3926.90.40.00
"PMMA Acrylic Film Sheet, 0.5mm, Raw Material for Fabrication" →3920.51.10.00
🎯 VII. Conclusion: Smart Classification, Cost Savings!
🎯 Remember the Mantra:
🔹 "Signs = 12.8% (Savings!) | Films = 41% (Expensive!) | Packaging = 38% (Middle)"
🔹 "HS Code Decides Cost, 12.8% vs 41% is a Huge Difference!"
🔹 "Don't Call a Sign 'Packaging' unless You Like Overpaying!"
📌 Pro Tip:
If your product is not from China (e.g., Vietnam, Malaysia), check for IEEPA exemptions or lower Section 301 rates.
For high-volume imports, consider Advance Ruling to lock in the correct HS Code and avoid surprises.
📣 Take Action Now:
📞 Consult a Licensed Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Clear Customs Smoothly, Reduce Costs, and Boost Margins!
✨ Professional Clearance Starts with Precise Classification!
💼 Every Cent Saved 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。