Acrylic Shielding Board
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3920515090 | 41.5% | CN | US | 官方文档 |
| 3920511000 | 41.0% | CN | US | 官方文档 |
| 3921905050 | 39.8% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3920515090 | 41.5% | CN | US | 官方文档 |
商品图片
AI分析
🛡️ Acrylic Shielding Board (PMMA Sheets)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "Acrylic"?
Acrylic Shielding Boards, chemically known as Polymethyl Methacrylate (PMMA), are high-transparency, durable plastic materials used in architecture, signage, automotive parts, and protective barriers. In international trade, the classification hinges on two critical factors:
1. Material Form: Are they plates, sheets, or other shaped products?
2. Manufacturing Process: Are they foam, reinforced, or solid?
⚠️ Key Distinction:
- Plates/Sheets (Chapter 39.20/39.21): If they are flat, uniform thickness, and not further processed into specific articles (like signs or lenses), they fall under "Plates, Sheets, Film, Foil, and Strip."
- Other Plastic Articles (Chapter 39.26): If they are classified as "Other" (e.g., specific decorative panels, reinforced composite sheets, or non-standard forms), they may fall here.
- Crucial Note: The term "Shielding" does not imply radiation shielding (which might be classified differently) unless specified. Here, it refers to physical protection or transparency barriers.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Key Characteristics |
|---|---|---|---|
3920.51.50.90 |
Other plates, sheets, film, foil, and strip, of polymethyl methacrylate (PMMA) | General acrylic sheets, non-foam, non-reinforced | ❌ No flame retardant specified |
3920.51.10.00 |
Plates, sheets, film, foil, and strip, of polymethyl methacrylate (PMMA) | Standard PMMA sheets meeting definition criteria | ✅ Standard PMMA classification |
3921.90.50.50 |
Other plates, sheets, etc., of plastics | Acrylic boards classified under "Other" plastics | ✅ Fits "plates, sheets" category, no material conflict |
3926.90.99.89 |
Other articles of plastics | Acrylic boards classified as "other plastic products" | ✅ Broad category for plastic articles |
3920.51.50.90 |
Acrylic Explosion-Proof Board | Non-foam, non-reinforced, categorized under "Other" | ❌ Non-foam, non-reinforced logic |
🔍 Important Reminder:
- Chapter 39.20 vs. 39.21:3920covers plastic plates/sheets not compounded with other materials, while3921covers others.3926is a residual category for "other" plastic articles.
- "Explosion-Proof" or "Shielding": If the board is just solid PMMA, it falls under3920.51. If it has special treatments or is a composite, it might move to3921or3926.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharge & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3920.51.50.90 —— Acrylic Plates/Sheets (General & Explosion-Proof)
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% |
| Section 301 Surcharge | +25.0% (From USITC Footnote 9903.88.01) |
| Section 122 Tariff | +10.0% (Specific provision for certain imports) |
| Total Duty Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:3920.51.50.90 → FOOTNOTE:301.88.01 → Section 122:10.0 |
📌 Explanation:
- The 6.5% is the standard Most Favored Nation (MFN) rate for PMMA sheets.
- The 25% is the Section 301 tariff targeting Chinese goods.
- The 10% is an additional levy under Section 122 (often related to trade remedies or specific policy directives).
- Total 41.5% is extremely high. Misclassification can lead to severe penalties.
🎯 2. 3920.51.10.00 —— Standard PMMA Plates/Sheets
| Item | Content |
|---|---|
| Base Duty Rate | 6.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Duty Rate | 41.0% |
| Tax Calculation | CIF Value × 41.0% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3920.51.10.00 → FOOTNOTE:301.88.01 → Section 122:10.0 |
📌 Note:
- Slightly lower base rate (6.0% vs. 6.5%) but same surcharges.
- Applies to standard PMMA sheets that strictly fit the definition under this subheading.
🎯 3. 3921.90.50.50 —— Other Plastic Plates/Sheets
| Item | Content |
|---|---|
| Base Duty Rate | 4.8% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Duty Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3921.90.50.50 → FOOTNOTE:301.88.01 → Section 122:10.0 |
📌 Note:
- This category is for "other" plastic plates/sheets not specified in 3920.
- If your acrylic board is composite or has special properties not fitting 3920, this may apply.
- Still subject to high surcharges.
🎯 4. 3926.90.99.89 —— Other Plastic Articles
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Surcharge | +7.5% (Note: Different surcharge rate observed in data) |
| Section 122 Tariff | +10.0% |
| Total Duty Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3926.90.99.89 → FOOTNOTE:301.07.5 → Section 122:10.0 |
📌 Critical Insight:
- Lowest Total Rate (22.8%) among the options.
- Applies if the acrylic board is considered an "Other Plastic Article" (e.g., a specific finished panel, not just raw sheet).
- Caution: Misusing this code for simple sheets can lead to classification errors and audits. Only use if the product truly fits "Other" criteria.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Required Document Checklist (Non-Negotiable)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must include material (PMMA), dimensions, thickness, transparency, flame retardancy status. |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Proves chemical composition (100% PMMA vs. blends). |
| ✅ Product Photos (Including Label) | ✔️ | Clear view of edges, surface, and any markings (e.g., "PMMA," "Acrylic"). |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Acrylic Shielding Board" or "PMMA Sheet." Avoid vague terms like "Plastic Board." |
| ✅ Packing List | ✔️ | Detail weight, dimensions, and number of pieces. |
| ✅ Certificate of Origin (CO) | ✔️ | If shipped from China, confirm origin to apply correct surcharges. |
| ✅ Third-Party Test Report | ✔️ | If claiming "Explosion-Proof" or "Fire-Retardant," provide test reports to justify classification. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material First, Form Second, Description Precise, Tariff Optimal!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Standard Acrylic Sheet | 3920.51.10.00 or 3920.51.50.90 |
Vague term "Plastic Board" → Risk of audit |
| Acrylic with Special Coating | 3921.90.50.50 (if composite) |
Claiming standard PMMA → 41.5% vs. 39.8% |
| Finished Acrylic Panel (e.g., Signage) | 3926.90.99.89 |
Classifying as sheet → 22.8% vs. 41.5% |
| Foam Acrylic (Rare) | Different HS Code | Classifying as solid sheet → Wrong category |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Acrylic | Provide customer specs + design drawings to prove it’s not a standard sheet. |
| Acrylic with Flame Retardant | Must specify "Flame Retardant PMMA." If not specified, assume standard. |
| Acrylic Shielding for Radiation | If for radiation shielding, verify if it contains lead/barium. If so, may fall under different chapters. |
| Mixed Shipment (Acrylic + Metal Frame) | Declare separately. Do not combine unless the metal is integral and inseparable. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.51.50.90 |
41.5% | No special | High surcharges (301 + 122) |
| 🇨🇳 China | 3920.51.10.00 |
6.0% | CCC (if applicable) | No surcharges |
| 🇪🇺 EU | 3920.51.90 |
6.5% | CE (if electrical) | No surcharges |
| 🇦🇺 Australia | 3920.51.10.00 |
5.0% | RCM | No surcharges |
| 🇯🇵 Japan | 3920.51.10.00 |
0%~5% | PSE (if applicable) | No surcharges |
📌 Conclusion:
- USA is the most challenging market due to high additional tariffs.
- EU/China/Australia have much lower rates, making them more cost-effective for imports.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring "Acrylic Board" as 3926.90.99.89 without justification
👉 Consequence: Customs may reclassify to 3920.51.50.90 → 18.7% additional duty + penalties!
❌ Error 2: Ignoring "Section 122" tariff
👉 Consequence: Underpaying by 10% → Back taxes + interest!
❌ Error 3: Vague description "Plastic Sheet"
👉 Consequence: Customs inspection delay → Storage fees + demurrage!
❌ Error 4: Confusing "Acrylic" with "Polycarbonate"
👉 Consequence: Polycarbonate (PC) has different HS codes and rates → Wrong declaration!
✅ Correct Practice:
"PMMA Acrylic Sheet, 12mm Thick, Clear, Non-Flame Retardant, Model XYZ, 100% Polymethyl Methacrylate"
🎯 VII. Conclusion: Professional Declaration, Time-Saving, Cost-Effective!
🎯 Remember the Mantra:
🔹 "Material PMMA, Form Sheet, Code 3920, Tariff 41.5, Code 3926, Tariff 22.8, Choose Wisely!"
🔹 "HS Code Determines Destiny, Tariff Difference 18.7%, One Mistake Costs Thousands!"
📌 Pro Tip:
If your acrylic board is sourced from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA Exemptions or Section 301 Exclusions, reducing rates to 0%~5%.
Recommendation: Apply for an Advance Ruling before shipment to avoid clearance risks.
📣 Take Action Now:
📞 Contact a Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let Your Acrylic Board Clear Customs Smoothly, Export Efficiently, and Maximize Profits!
✨ Professional Clearance Starts with Precise 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。