Acrylic Plastic Thermoforming Sheets
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3920591000 | 41.0% | CN | US | 官方文档 |
| 3921190090 | 41.5% | CN | US | 官方文档 |
| 3921905050 | 39.8% | CN | US | 官方文档 |
| 3920515090 | 41.5% | CN | US | 官方文档 |
| 3906902000 | 41.3% | CN | US | 官方文档 |
| 3906100000 | 41.3% | CN | US | 官方文档 |
商品图片
AI分析
🎨 Acrylic Plastic Thermoforming Sheets
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Professional Import Strategy
📌 One: Product Definition & Classification – What Exactly Is “Acrylic Plastic Thermoforming Sheet”?
Acrylic plastic thermoforming sheets are rigid, transparent or translucent thermoplastic sheets made from acrylic polymers, primarily polymethyl methacrylate (PMMA), used in signage, display cases, architectural glazing, medical devices, and industrial enclosures. These sheets are formed into 3D shapes via thermoforming (heating and shaping over a mold) and are distinct from extruded or cast acrylic sheets.
⚠️ Critical Classification Point:
- If the sheet is already shaped (e.g., curved, molded) → may qualify as a finished article
- If it's flat, unshaped, and in sheet form → falls under raw or semi-finished plastic material
- Material identity (PMMA vs. general plastic) and form (sheet vs. plate vs. film) are decisive for HS code selection.
📦 Two: HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Applicable Scenario | Material Type | Form | Key Reasoning |
|---|---|---|---|---|---|
3920.59.10.00 |
Acrylic plastic thermoforming sheet, made of acrylic polymer, in sheet form | General acrylic thermoformed sheets, not specifically PMMA | Acrylic polymer | Sheet | Matches "sheets" under 3920.59 |
3921.19.00.90 |
Acrylic plastic thermoforming sheet, made of plastic, in sheet form | Generic plastic thermoformed sheets, not further specified | Plastic (general) | Sheet | Classified under "other plastic" due to lack of PMMA specification |
3921.90.50.50 |
Acrylic plastic thermoforming sheet, made of plastic, in sheet form | Non-specific acrylic sheet, no conflict with material/form | Plastic (general) | Sheet | No material or form mismatch; fits 3921.90.50 |
3920.51.50.90 |
Acrylic plastic thermoforming sheet, made of polymethyl methacrylate (PMMA), in sheet form | High-purity acrylic sheets, specifically PMMA | PMMA (specific) | Sheet | Matches 3920.51.50 – most precise for PMMA |
3906.90.20.00 |
Acrylic plastic thermoforming sheet, made of acrylic polymer, in sheet form | Raw or semi-finished plastic in primary form | Acrylic polymer | Sheet | Fits "primary form" classification under 3906.90.20 |
3906.10.00.00 |
Acrylic plastic thermoforming sheet, made of polymethyl methacrylate (PMMA), in sheet form | PMMA in primary form, not yet shaped | PMMA (primary) | Sheet | Matches 3906.10.00 – highest accuracy for raw PMMA sheets |
🔍 Key Insight:
-3920.51.50.90and3906.10.00.00are the most accurate for PMMA-based sheets. -3920.59.10.00is acceptable for general acrylic polymer sheets. -3921.19.00.90and3921.90.50.50are less precise and may attract higher scrutiny if PMMA is involved.
💰 Three: 2026 Latest Tariff Rate Breakdown (With附加 Taxes & Legal Basis)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and ongoing)
🎯 1. 3920.59.10.00 – Acrylic Polymer Sheet
| Item | Detail |
|---|---|
| Base Duty | 6.0% (ad valorem) |
| Section 301 (USITC) Additional Duty | +25.0% |
| Section 122 (IEEPA) Additional Duty | +10.0% |
| Total Effective Duty | 41.0% |
| Tax Calculation | CIF Value × 41.0% |
| De Minimis Exemption? | ❌ No (denied under IEEPA) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3920.59.10.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- 25% USITC duty comes from Section 301 of the Trade Act (targeting Chinese goods). - 10% IEEPA duty is under the International Emergency Economic Powers Act – applies to China/HK-origin goods. - Total: 41% – high but lower than some other codes due to better material specification.
🎯 2. 3921.19.00.90 – Other Plastic Thermoforming Sheet
| Item | Detail |
|---|---|
| Base Duty | 6.5% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Duty | 41.5% |
| Tax Calculation | CIF × 41.5% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3921.19.00.90 → FOOTNOTE:9903.88.01 |
📌 Note:
- Despite being “other plastic,” the same附加 taxes apply. - Higher base rate (6.5%) → slightly higher total than3920.59.10.00.
🎯 3. 3921.90.50.50 – Other Plastic Thermoforming Sheet (General)
| Item | Detail |
|---|---|
| Base Duty | 4.8% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Duty | 39.8% |
| Tax Calculation | CIF × 39.8% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3921.90.50.50 → FOOTNOTE:9903.88.01 |
📌 Advantage:
- Lowest base duty (4.8%) → lowest total (39.8%) among all codes. - Best choice if material is not clearly PMMA or cannot be proven.
🎯 4. 3920.51.50.90 – PMMA-Based Acrylic Sheet
| Item | Detail |
|---|---|
| Base Duty | 6.5% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Duty | 41.5% |
| Tax Calculation | CIF × 41.5% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3920.51.50.90 → FOOTNOTE:9903.88.01 |
📌 Insight:
- Most accurate code for PMMA → recommended if PMMA is confirmed. - Despite higher base rate, accuracy reduces risk of audit or penalty.
🎯 5. 3906.90.20.00 – Acrylic Polymer in Primary Form
| Item | Detail |
|---|---|
| Base Duty | 6.3% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Duty | 41.3% |
| Tax Calculation | CIF × 41.3% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3906.90.20.00 → FOOTNOTE:9903.88.01 |
📌 Use Case:
- For unshaped, raw acrylic sheets not yet thermoformed. - Best if the sheet is not yet formed and is in primary form.
🎯 6. 3906.10.00.00 – PMMA in Primary Form
| Item | Detail |
|---|---|
| Base Duty | 6.3% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Duty | 41.3% |
| Tax Calculation | CIF × 41.3% |
| De Minimis Exemption? | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3906.10.00.00 → FOOTNOTE:9903.88.01 |
📌 Best for:
- Raw, unshaped PMMA sheets shipped before thermoforming. - Most precise classification for primary PMMA material.
🛠️ Four: Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have List)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include material (PMMA vs. acrylic), thickness, dimensions, color |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Prove composition (e.g., PMMA content) |
| ✅ Certificates of Origin (CO) | ✔️ | Essential for duty claims; avoid "China" if possible |
| ✅ Test Reports (RoHS, REACH, FDA if applicable) | ✔️ | Especially for medical or food-contact uses |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Acrylic Plastic Thermoforming Sheet, PMMA, Flat, 3mm" |
| ✅ Packing List | ✔️ | Show quantity, weight, and packaging details |
| ✅ Photos of Product (with labels) | ✔️ | Show thickness, surface finish, and branding |
✅ 2.申报技巧 (Key Rules to Remember)
🔥 "Material First, Form Second, PMMA Wins!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| PMMA sheet, flat, raw | 3906.10.00.00 or 3920.51.50.90 |
3921.19.00.90 |
Higher duty, audit risk |
| General acrylic sheet, not PMMA | 3920.59.10.00 |
3906.10.00.00 |
Misclassification |
| Sheet not yet thermoformed | 3906.10.00.00 |
3920.59.10.00 |
May be challenged |
| Already thermoformed (molded) | 3920.59.10.00 or 3921.19.00.90 |
3906.10.00.00 |
Incorrect – not primary form |
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| PMMA vs. Acrylic Confusion | Provide lab test report or certificate of analysis proving PMMA content |
| Mixed Material Sheets | Use 3921.90.50.50 (general plastic) – safest if uncertain |
| Export from Vietnam/Mexico | Apply for IEEPA exemption → 0% additional duty |
| High-Value Shipment | Request Advance Ruling (Pre-Decision) from U.S. Customs |
| Re-imported After Use | May qualify for re-entry exemption under HTSUS §9802.00.10 |
🌍 Five: Global Customs Comparison (2026)
| Country | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3906.10.00.00 or 3920.51.50.90 |
41.3% | None (but need CO) | High附加 taxes |
| 🇨🇳 China | 3906.10.00.00 |
5% | CCC | No附加 taxes |
| 🇪🇺 EU | 3920.59.10.00 |
0% (if CE) | CE | No附加 taxes |
| 🇦🇺 Australia | 3920.59.10.00 |
5% | RCM | No附加 taxes |
| 🇯🇵 Japan | 3920.59.10.00 |
0% | PSE | No附加 taxes |
📌 Conclusion:
- U.S. is the only market with 301 + IEEPA tariffs. - China-origin goods face highest effective duty. - Vietnam/Mexico origin goods may qualify for 0%附加.
📌 Six: Common Mistakes & How to Avoid Them (Learn from Others’ Errors)
❌ Mistake 1: Using 3921.19.00.90 for PMMA sheets
👉 Result: Higher duty, audit risk, possible penalties.
❌ Mistake 2: Declaring 3906.10.00.00 for already thermoformed sheets
👉 Result: Misclassification → penalties + reclassification.
❌ Mistake 3: Not proving PMMA content
👉 Result: Customs may apply general plastic rate (higher duty).
❌ Mistake 4: Using “acrylic sheet” as generic name without material proof
👉 Result: Delayed clearance, demand for documents.
✅ Correct Declaration Example:
“Acrylic Plastic Thermoforming Sheet, Polymethyl Methacrylate (PMMA), 3mm Thick, Flat, 1200x2400mm, for Signage, Batch #XYZ, CO Origin: Vietnam, Test Report Attached”
🎯 Seven: Final Verdict – Get It Right the First Time!
🎯 Golden Rules:
🔹 "If it's PMMA, use
3906.10.00.00or3920.51.50.90"
🔹 "If it's general acrylic, use3920.59.10.00"
🔹 "If unsure, use3921.90.50.50– lowest risk"
🔹 "Always prove material with test reports!"
📌 Pro Tip:
📞 Apply for a Pre-Approval Ruling (Advance Ruling) from U.S. Customs before shipment.
🚀 Avoid surprises, save time, reduce cost, and guarantee compliance.
📣 Act Now!
📞 Contact a licensed customs broker + submit product photos + request HS Code pre-ruling
🚀 Get your acrylic sheets cleared fast, legally, and at the lowest possible cost!
✨ Smart Importing Starts with Accurate Classification!
💼 Your profit margin depends on every percentage point!
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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。