Construction Grade Transparent Acrylic Sheet
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 |
| 3906100000 | 41.3% | CN | US | 官方文档 |
| 3921110000 | 40.3% | CN | US | 官方文档 |
| 3921190090 | 41.5% | CN | US | 官方文档 |
| 3906902000 | 41.3% | CN | US | 官方文档 |
商品图片
AI分析
🏗️ Construction Grade Transparent Acrylic Sheet (PMMA)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Entry Strategy
📌 Part 1: Product Definition & Classification: Do You Truly Understand "Acrylic Sheets"?
Acrylic sheets (Polymethyl Methacrylate, PMMA) are thermoplastic materials widely used in construction, architecture, signage, and industrial applications due to their transparency, weather resistance, and durability. In international trade, they are primarily classified under Chapter 39 (Plastics and Articles Thereof), specifically as plates, sheets, film, foil, and strip.
Key Distinction in Classification: - Unworked/Basic Sheets: Plain, transparent acrylic sheets without further fabrication → Classified under 3903.30. - Worked/Fabricated Sheets: Sheets cut to specific sizes, drilled, or coated → Still generally 3903.30, unless coated with adhesive or combined with other materials (which may shift to 3918 or 3926). - Reinforced or Composite Acrylic: If combined with glass, metal, or other plastics → Classification may change to 3916, 3921, or 3926.
⚠️ Critical Differentiator:
- If the product is pure PMMA in sheet/plate form → 3903.30.00.00
- If the product is coated, laminated, or reinforced → Check 3921 or 3926
- If the product is cut to final architectural form (e.g., pre-drilled windows) → Still 3903.30 if primarily plastic
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material Composition |
|---|---|---|---|
3903.30.00.00 |
Polymethyl methacrylate (PMMA) plates, sheets, film, foil, and strip | Construction-grade transparent acrylic, signage, display cases | Pure PMMA plastic |
3921.13.00.00 |
Other plates, sheets, film, foil, and strip: Plastics reinforced with other materials | Acrylic-glass composite, acrylic-metal laminates | PMMA + other material |
3926.90.98.00 |
Other articles of plastics and articles of other materials of heading 3901–3914 | Fabricated acrylic parts, custom architectural elements | PMMA-based, shaped/fabricated |
7009.91.00.00 |
Reflective glass mirrors, whether or not backed, not incorporated in other articles | Not applicable (glass-based) | Glass (if misclassified) |
🔍 Key Reminder:
- Pure PMMA sheets (even if tinted or UV-treated) must be classified under 3903.30.00.00.
- Do NOT classify under 7009 (glass) unless the product is genuinely glass-based. Misclassification leads to penalties.
- If the sheet is pre-cut to size for installation, it remains 3903.30 unless heavily fabricated into a final product (e.g., shower doors with hinges).
💰 Part 3: 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3903.30.00.00 —— Polymethyl Methacrylate (PMMA) Sheets
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% (ad valorem) |
| USITC Surcharge (Section 301) | +25% |
| IEEPA Surcharge | +10% (for China/HK products, from Nov 10, 2025) |
| Total Tariff Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3903.30.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 25% USITC surcharge is under U.S. Trade Law Section 301;
- The 10% IEEPA surcharge is an additional tariff on Chinese-origin plastics;
- Total 40.3% is a high tariff rate, requiring advance planning!
🎯 2. 3921.13.00.00 —— Plastics Reinforced with Other Materials
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% |
| USITC Surcharge | +25% |
| IEEPA Surcharge | +10% |
| Total Tariff Rate | 40.3% |
| Tax Calculation | CIF × 40.3% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3921.13.00.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- If the acrylic sheet is reinforced with fiberglass, metal, or glass, it may fall under 3921.13.00.00;
- Tariff rate is identical to 3903.30.00.00 at 40.3%;
- Ensure documentation confirms "reinforced" status to avoid misclassification.
🛠️ Part 4: Customs Clearance Practical Advice (Combat Pitfalls Guide)
✅ 1. Required Documentation Checklist (All Necessary)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Includes thickness, dimensions, transparency %, UV resistance, fire rating |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Confirms PMMA composition, no hazardous additives |
| ✅ Product Photos (with labels) | ✔️ | Clear image of sheet, brand, thickness, certification marks |
| ✅ Third-Party Test Report | ✔️ | UL94, ASTM D1003 (transmittance), ISO 4892 (weathering) |
| ✅ Commercial Invoice | ✔️ | Must state "Polymethyl Methacrylate (PMMA) Acrylic Sheet" |
| ✅ Certificate of Origin (CO) | ✔️ | If non-China origin, can apply for preferential rates |
| ✅ Packing List | ✔️ | Shows relationship between sheets and packaging, avoid splitting |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Pure Plastic 3903, Reinforced 3921, Label Clear, Tax Saved!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Pure PMMA sheet (transparent/tinted) | 3903.30.00.00 |
Mislabel as "plastic board" → 40.3% |
| Acrylic-glass composite | 3921.13.00.00 |
Mislabel as "glass" → 7009 tariff + penalties |
| Pre-cut acrylic windows | Still 3903.30.00.00 |
Split into "plastic + hardware" → Higher rates |
| Acrylic signage (finished product) | 3926.90.98.00 |
Mislabel as "sheet" → Misclassification |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom-Cut Sheets | Provide customer order + design drawings to avoid "non-standard" classification |
| Fire-Retardant Acrylic | Still 3903.30.00.00 if primarily PMMA; provide UL94 report |
| Acrylic Sheets for Medical Use | If for medical devices, still 3903.30.00.00; provide FDA/CE certification |
| Acrylic Sheets for Military | Can apply for "special purpose" classification if documented, but usually same rate |
🌍 Part 5: Global Major Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 3903.30.00.00 |
40.3% (China origin) | UL + ASTM | High tariff due to 301 & IEEPA |
| 🇨🇳 China | 3903.30.00.00 |
5% | CCC (if applicable) | No additional surcharges |
| 🇪🇺 European Union | 3903.30.00.00 |
0% (if CE compliant) | CE + REACH | No surcharges |
| 🇦🇺 Australia | 3903.30.00.00 |
5% | RCM | No surcharges |
| 🇯🇵 Japan | 3903.30.00.00 |
0% | PSE | No surcharges |
📌 Conclusion:
- The United States is the only major market imposing high surcharges on PMMA sheets from China;
- China-origin acrylic sheets have extremely high clearance costs in the US; consider supply chain relocation or adjust pricing strategy.
📌 Part 6: Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Classifying PMMA sheets under 7009 (glass)
👉 Consequence: Tariff misapplication + penalties + detention!
❌ Error 2: Splitting "sheet + mounting hardware" into separate declarations
👉 Consequence: Hardware taxed at higher rates → Total cost increases by 15–20%!
❌ Error 3: Not providing MSDS or test reports
👉 Consequence: Customs cannot verify material → Delay or return shipment!
❌ Error 4: Using vague terms like "plastic board" or "acrylic glass"
👉 Consequence: Customs flags for misclassification → Back taxes + fines!
✅ Correct Approach:
"Polymethyl Methacrylate (PMMA) Acrylic Sheet, 6mm Thick, Transparent, UV-Resistant, ASTM D1003 Compliant, Model XYZ, UL94 Certified"
🎯 Part 7: Conclusion: Professional Declaration Saves Time, Money, and Headaches!
🎯 Remember the Mnemonic:
🔹 "Pure PMMA is 3903, Reinforced is 3921, Label Clearly, Tax Saved!"
🔹 "HS Code Defines Fate, Tariff Differs by 35 Points, One Declaration Mistake Costs Thousands!"
📌 Pro Tip:
If your acrylic sheets are originating from Vietnam, Mexico, Thailand, or Malaysia, you can apply for IEEPA Exemption, reducing tariffs to 0%~5%;
Recommend Advance Ruling Application to avoid clearance risks.
📣 Take Action Now:
📞 Contact Professional Customs Broker + Provide Product Images + Apply for HS Code Advance Ruling
🚀 Ensure your acrylic sheets clear customs smoothly, export efficiently, and double profits!
✨ Professional Clearance Starts with Precise Classification!
💼 Every Penny 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。