Carbon Fiber Reinforced Composite
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921905050 | 39.8% | CN | US | 官方文档 |
| 6815130000 | 35.0% | CN | US | 官方文档 |
| 3926904590 | 38.5% | CN | US | 官方文档 |
| 6815110000 | 35.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
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AI分析
🛡️ Carbon Fiber Reinforced Composite (CFRP) – The Ultimate Guide to US Customs Classification & Tariff Strategy (2026)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know "Carbon Fiber"?
Carbon Fiber Reinforced Composites (CFRP) are high-performance materials composed of carbon fibers embedded in a matrix (typically plastic resin, but sometimes graphite or ceramic). They are used in aerospace, automotive, sports equipment, and industrial machinery.
In international trade, CFRP is notoriously difficult to classify because it straddles two major chapters:
Chapter 39 (Plastics/Resins): If the plastic/resin matrix is predominant or if it’s a composite primarily made of plastic.
Chapter 68 (Articles of Stone, Plaster, Cement, Asbestos, Mica, or Similar Materials): If the material is primarily graphite/carbon-based or treated as a "manufactured graphite article."
⚠️ Critical Distinction:
- If the base is Plastic/Resin → Likely Chapter 39 (e.g., 3921, 3926).
- If the base is Graphite/Carbon or classified as a specialized carbon product → Likely Chapter 68 (e.g., 6815).
- The form (sheet, plate, part) and the ratio of fiber to matrix matter immensely.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
Based on current US Customs data and trade summaries, here are the four most common HS Codes for Carbon Fiber Composites, along with their specific tax implications.
| HS Code | Product Description | Material Logic | Total Tax Rate (US from CN) |
|---|---|---|---|
3921.90.50.50 |
Plastic-based Carbon Fiber Composites (Sheets/Plates) | Plastic resin matrix + Carbon fiber. Classified as "Other plates, sheets, film, foil and strip, of plastics." | 39.8% |
6815.13.00.00 |
Graphite/Carbon Fiber Articles (Manufactured) | Classified under "Other articles of graphite or other carbon." Focuses on the carbon material itself rather than the plastic binder. | 35.0% |
6815.11.00.00 |
Carbon/Graphite Fiber Products (Unwoven) | Specifically for "Articles of carbon fiber or of other carbon materials." Often used for raw fiber mats or specific carbon composites not covered by plastic chapters. | 35.0% |
3926.90.45.90 |
Other Plastic/Resin Composite Articles | "Other articles of plastics and articles of other materials of headings 39.01 to 39.14." A catch-all for plastic-based composites not specified elsewhere. | 38.5% |
3926.90.99.89 |
Unspecified Plastic/Composite Articles | "Other" category for plastic articles. Used when the specific composite type doesn't fit 3921 or 3926.45. Often has lower base duty but still subject to附加税. | 22.8% |
🔍 Key Insight:
- Chapter 68 (6815) generally offers a lower total tax rate (35.0%) compared to Chapter 39 variants (38.5% - 39.8%).
- However, proving that a product belongs in 6815 (rather than 3921) requires strong evidence that the graphite/carbon content is the defining characteristic, not the resin.
-3926.90.99.89is the "wildcard" with the lowest total tax (22.8%) but is the most contentious. US Customs often challenges this code for high-performance composites, suspecting duty evasion.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Ongoing (Subject to Section 301 & IEEPA updates)
🎯 1. 3921.90.50.50 – Plastic-Based CFRP Sheets/Plates
| Item | Detail |
|---|---|
| Base Duty | 4.8% (Standard MFN) |
| Section 301 Duty | +25.0% (Trade Act of 1974, Section 301) |
| 122 Clause Duty | +10.0% (Section 122 of the Trade Act of 1974 / Additional Import Restrictions) |
| Total Rate | 39.8% |
| Calculation | CIF Value × 39.8% |
| De Minimis Exemption | ❌ NO (Denied for Section 301/122 goods) |
| Legal Path | Section 301: 9903.88.01 → Section 122: 9903.122.01 → USITC: 3921.90.50.50 |
📌 Explanation:
- This is the most conservative classification for plastic-bound carbon fiber sheets.
- The 10% "122 Clause" is a critical add-on that many importers miss. It applies to specific categories of goods from China.
- Total 39.8% is a heavy burden. Ensure your material is indeed primarily plastic-resin based.
🎯 2. 6815.13.00.00 & 6815.11.00.00 – Graphite/Carbon Fiber Articles
| Item | Detail |
|---|---|
| Base Duty | 0.0% (Free for Graphite Articles) |
| Section 301 Duty | +25.0% |
| 122 Clause Duty | +10.0% |
| Total Rate | 35.0% |
| Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ NO |
| Legal Path | Section 301: 9903.88.01 → Section 122: 9903.122.01 → USITC: 6815.11/13 |
📌 Explanation:
- Savings: 4.8% lower than3921.90.50.50.
- Risk: You must prove the product is "Graphite/Carbon" in nature. If it’s a standard epoxy-carbon sheet, Customs may reclassify it to Chapter 39.
- Strategy: Use this code only if your product is a specialized carbon/graphite composite, not a standard plastic laminate.
🎯 3. 3926.90.45.90 – Other Plastic Composite Articles
| Item | Detail |
|---|---|
| Base Duty | 3.5% |
| Section 301 Duty | +25.0% |
| 122 Clause Duty | +10.0% |
| Total Rate | 38.5% |
| Calculation | CIF Value × 38.5% |
| De Minimis Exemption | ❌ NO |
| Legal Path | Section 301: 9903.88.01 → Section 122: 9903.122.01 → USITC: 3926.90.45.90 |
📌 Explanation:
- A mid-range option. Used when the article doesn’t fit neatly into "Plastic Sheets" (3921) but is clearly plastic-based.
- Still subject to both 25% + 10% surcharges.
🎯 4. 3926.90.99.89 – Unspecified Plastic/Composite Articles
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Section 301 Duty | +7.5% (Note: Some subcategories have lower 301 rates; verify current list) |
| 122 Clause Duty | +10.0% |
| Total Rate | 22.8% |
| Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ NO (Check specific exclusions; generally denied for high-tech composites) |
| Legal Path | Section 301: 9903.75.01 (if applicable) → Section 122 → USITC: 3926.90.99.89 |
📌 Explanation:
- Lowest Rate (22.8%): This is the most attractive code.
- High Risk: This is a "catch-all" code. US Customs frequently audits imports under this code for carbon fiber products, arguing they should be in 3921 or 6815.
- Recommendation: Only use if you have strong legal precedent or a Pre-Ruling from CBP supporting this classification. Misclassification can lead to penalties and back duties.
🛠️ IV. Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Preparation Checklist (Non-Negotiable)
| Document | Required | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Detail fiber type (T300, T700, etc.), resin type (Epoxy, Phenolic), % by weight, and manufacturing process. |
| ✅ Technical Data Sheet (TDS) | ✔️ | Proves material properties (strength, weight) to support Chapter 68 vs 39 argument. |
| ✅ Product Photos (Clear) | ✔️ | Show cross-section, texture, and any markings. |
| ✅ Commercial Invoice | ✔️ | Must describe product accurately: "Carbon Fiber Reinforced Plastic Composite Sheet, Model X" – NOT just "Carbon Fiber." |
| ✅ Certificate of Origin | ✔️ | To confirm China origin and apply correct Section 301/122 duties. |
| ✅ Pre-Ruling Letter (if available) | ✔️ | Highly Recommended for 3926.90.99.89 to avoid audits. |
✅ 2. Declaration Strategy (Key Mantras)
🔥 "Material Dictates Code, Form Follows Function, Accuracy Saves Cash!"
| Scenario | Correct Declaration Approach | Wrong Approach |
|---|---|---|
| Standard Epoxy-Carbon Sheet | 3921.90.50.50 or 3926.90.45.90 |
Try to force 3926.90.99.89 without proof → Audit risk |
| Specialized Graphite Composite | 6815.13.00.00 |
Call it "Plastic" when it’s graphite-based → Classification error |
| Carbon Fiber Part (e.g., bracket) | Depends on primary material. If plastic-based, 3926. If carbon-based, 6815. |
Declare as "Metal Part" → Fraud/Civil Penalty |
| Unfinished Raw Mat | 6815.11.00.00 |
Declare as finished part → Wrong valuation and classification |
✅ 3. Special Handling for High-Value Items
| Situation | Action |
|---|---|
| OEM Custom Parts | Provide client drawings showing material composition. CBP may request physical samples. |
| Mixed Shipments (Carbon + Plastic + Metal) | Declare separately. Do not lump carbon fiber parts with metal parts under a different HS code. |
| Dispute with CBP | If CBP challenges 6815 vs 3921, offer to provide lab tests confirming carbon content ratio. |
| Voluntary Disclosure | If you suspect prior misclassification (e.g., underpaid 122 Clause duties), file a Voluntary Disclosure (VD) to mitigate penalties. |
🌍 V. Global Market Clearance Comparison (2026)
| Country/Region | Recommended HS Code | Est. Total Duty (from CN) | Key Certifications | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6815.13.00.00 or 3921.90.50.50 |
35.0% - 39.8% | N/A | Highest cost due to Section 301 + 122 Clause. |
| 🇨🇳 China | 3926.90.99.90 / 6815.13.00.00 |
5% - 10% | RoHS, REACH (if exporting back) | Lower import duty, but verify carbon credit policies. |
| 🇪🇺 EU | 6815.91.00 / 3926.90 |
0% - 4.5% | CE, REACH, RoHS | No Section 301 equivalent, but high compliance costs. |
| 🇬🇧 UK | 6815.91.00 / 3926.90 |
0% - 4.5% | UKCA | Post-Brexit rules similar to EU. |
| 🇯🇵 Japan | 6815.91.00 / 3926.90 |
0% - 8.0% | PSE (if electrical) | Generally favorable, but strict quality checks. |
📌 Conclusion:
- The US is the most expensive market for CFRP due to geopolitical tariffs.
- EU/UK/Japan offer significantly lower duties but require stricter environmental/safety compliance (REACH, CE).
- Strategy: If targeting the US, consider supply chain diversification (e.g., sourcing from non-China origins) to bypass Section 301/122 duties.
📌 VI. Common Errors & Pitfall Guide (Lessons from the Trenches)
❌ Error 1: Declaring 3926.90.99.89 (22.8%) for standard plastic-carbon sheets without proof.
👉 Consequence: CBP reclassifies to 3921.90.50.50 (39.8%) + penalties + back duties.
❌ Error 2: Ignoring the 122 Clause (10%).
👉 Consequence: Underpayment of 10% on all Chapter 39/68 goods from China. This is a recent and strictly enforced addition.
❌ Error 3: Mislabeling "Carbon Fiber" as "Plastic" or "Metal" to avoid scrutiny.
👉 Consequence: Fraud allegations, cargo seizure, and permanent blacklisting.
❌ Error 4: Failing to distinguish between Pre-preg (uncured resin) and Cured Composite.
👉 Consequence: Different HS codes and tax rates. Pre-preg may fall under 39.01-39.14 (resins), while cured parts fall under 39.26 or 68.15.
✅ Correct Practice:
"Carbon Fiber Reinforced Epoxy Composite Sheet, Unidirectional, 0.5mm Thickness, Model CF-EP-001, FCC/CE Certified"
🎯 VII. Conclusion: Precision Saves Millions
🎯 Remember This Mantra:
🔹 "Chapter 68 is cheaper (35%), but harder to prove. Chapter 39 is safer (39.8%). Chapter 3926.99 is risky (22.8%)."
🔹 "122 Clause is 10% of your duty. Don’t forget it."
🔹 "Pre-Ruling is your best friend for CFRP."
📌 Pro Tip:
If your CFRP products are not made in China (e.g., made in Vietnam, Malaysia, or the US), you can bypass Section 301 and 122 duties, reducing the total tax to 0% - 5% (base rate only).
Recommendation: Conduct an HS Code Pre-Ruling with US CBP for all new CFRP products. The cost of a ruling is negligible compared to the risk of a 40%+ duty bill and audit.
📣 Immediate Action Steps:
📞 Contact a Licensed Customs Broker + Provide Material Safety Data Sheets (MSDS) + Request a CBP Pre-Ruling
🚀 Optimize Your Supply Chain: Consider non-China origins to save ~30% in duties.
💼 Your Profit Margin Depends on Accurate Classification!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent 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。