处理中...

Thinking...

AI is analyzing your product

60s

Dartboard Protection Wall Panel

CN → US
HS编码 关税税率 原产国 目的国 文档
4421999880 38.3% CN US 官方文档
3926909989 22.8% CN US 官方文档
4418999150 38.2% CN US 官方文档
4418919150 38.2% CN US 官方文档
4421919880 38.3% CN US 官方文档

商品图片

AI分析

🎯 Dartboard Protection Wall Panel (Dart Guard / Backboard)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 One, Product Definition & Classification: Do You Really Understand "Dartboard Protection"?

A Dartboard Protection Wall Panel (also known as a Dart Board Backboard, Dart Guard, or Dart Cabinet Backing) is a specialized accessory designed to protect walls from dart damage, reduce noise, and contain stray darts. In international trade, its classification depends heavily on material composition and functionality.

Key Material Distinctions: * Wooden/Composite Panels: Made from MDF, particle board, plywood, or solid wood. Often treated or finished. * Plastic Panels: Made from PVC, ABS, or other polymers. Often molded or extruded.

⚠️ Key Classification Point:
- If the panel is wooden, composite wood, or bamboo-based → It generally falls under Chapter 44 (Wood and Articles of Wood).
- If the panel is purely plastic (no significant wooden component) → It generally falls under Chapter 39 (Plastics and Articles Thereof).
- Note: Even if it contains some adhesive or minor non-structural elements, the essential character determines the chapter.


📦 Two, HS Code Classification Details (Based on Provided Data)

The following HS Codes are derived strictly from the provided dataset. Each code corresponds to specific material compositions of dartboard protection panels.

HS Code Product Description Material Composition Applicable Scenario Total Tax Rate*
4421.99.98.80 Other wooden articles or articles with wood components Wood, MDF, Composite Wood Standard wooden backboards, painted/stained wood panels 38.3%
3926.90.99.89 Other articles of plastics not elsewhere specified Pure Plastic (PVC, ABS, etc.) Molded plastic dart guards, plastic wall savers 22.8%
4418.99.91.50 Prefabricated building panels of wood or composite wood Wood/Composite Building Panels Structural wooden panels used as dart backing, often pre-finished 38.2%
4418.91.91.50 Other prefabricated structural wooden components Wood or Bamboo Bamboo dart panels, structural wooden mounts/backing 38.2%
4421.91.98.80 Other wooden articles (Bamboo/Other Wood) Wood or Bamboo Bamboo dartboards, decorative wooden dart panels 38.3%

🔍 Important Note:
- All wood-based dart protection panels (including MDF, composite, bamboo) are subject to a total tax of ~38.2–38.3%.
- Plastic-based dart protection panels are subject to a total tax of 22.8%.
- Misclassification Risk: Declaring a wooden panel as "plastic" to save tax will lead to customs penalties. Material evidence (samples, invoices, specs) is critical.


💰 Three, Detailed Tariff Rate Breakdown (Including Additional Duties)

Applicable Country: United States (US)
Country of Origin: China (CN)
Effective Date: From 2025-11-10 (for subsequent imports)

🎯 1. Wooden Dart Protection Panels (4421.99.98.80, 4418.99.91.50, 4418.91.91.50, 4421.91.98.80)

Item Detail
Basic Duty Rate 3.2% – 3.3% (Ad Valorem)
Section 301 Additional Duty +25.0% (China-origin goods)
Section 122 Duty +10.0% (Specific additional duty)
Total Effective Tax Rate 38.2% – 38.3%
Tax Calculation CIF Value × Total Tax Rate
De Minimis Exemption Available? No (deny_de_minimis)
Legal Basis Path USITC:4421.99.98.80Section 301: 25%Section 122: 10%

📌 Explanation:
- Basic Duty (3.2–3.3%): Standard MFN duty for wood articles under Chapter 44.
- Section 301 Duty (25%): Imposed on Chinese wood products as part of broader trade actions.
- Section 122 Duty (10%): An additional surcharge applied to specific categories of imports.
- Total (38.2–38.3%): This is a high tariff rate. Importers must factor this into landed cost calculations.


🎯 2. Plastic Dart Protection Panels (3926.90.99.89)

Item Detail
Basic Duty Rate 5.3% (Ad Valorem)
Section 301 Additional Duty +7.5% (China-origin goods)
Section 122 Duty +10.0% (Specific additional duty)
Total Effective Tax Rate 22.8%
Tax Calculation CIF Value × Total Tax Rate
De Minimis Exemption Available? No (deny_de_minimis)
Legal Basis Path USITC:3926.90.99.89Section 301: 7.5%Section 122: 10%

📌 Explanation:
- Basic Duty (5.3%): Standard MFN duty for plastic articles.
- Section 301 Duty (7.5%): Lower than wood products, but still significant.
- Section 122 Duty (10%): Same additional surcharge applies.
- Total (22.8%): Still a substantial tax, but 15.4 percentage points lower than wooden panels.


🛠️ Four, Customs Clearance Practical Advice (Real-World Pitfall Avoidance)

✅ 1. Document Checklist (Mandatory)

Document Required Notes
Product Specification Sheet ✔️ Must specify material (Wood/MDF/Bamboo vs. Plastic), dimensions, weight
Material Composition Statement ✔️ Critical for correct HS Code assignment. E.g., "100% MDF" vs. "PVC Coated"
Product Photos ✔️ Clear images showing texture, seams, and branding
Commercial Invoice ✔️ Must clearly state "Dartboard Backboard" or "Wall Protection Panel"
Packing List ✔️ Include net/gross weight, number of units
Country of Origin Certificate ✔️ Required to confirm China origin for Section 301/122 assessment

✅ 2. Declaration Tips (Key Rules)

🔥 "Material Determines Code, Code Determines Cost!"

Scenario Correct Declaration Wrong Practice
MDF/Wood Panel HS Code 4421.99.98.80 or 4418.99.91.50 Misdeclare as plastic to avoid 25% duty → Fraud!
Plastic Panel HS Code 3926.90.99.89 Misdeclare as wood → Unnecessary higher duty
Mixed Material (e.g., Plastic Frame + Wood Core) Declare based on essential character (usually wood if core) Split declaration → Customs Rejection
Bamboo Panel HS Code 4421.91.98.80 Misdeclare as "wood" without specifying bamboo → Potential Audit

✅ 3. Special Situations

Situation Handling Advice
Lumber vs. Finished Panel If imported as raw lumber for on-site cutting, HS Code may differ. But for pre-cut dartback panels, use 4421 or 4418.
With Metal Brackets If sold as a kit with metal brackets, the wood/plastic is still the essential character. Declare as whole unit under wood/plastic HS Code.
OEM/Private Label Ensure invoice matches product exactly. Custom branding does not change HS Code.
Samples Even for samples, if subject to Section 301/122, duty may apply. Check de minimis thresholds.

🌍 Five, Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Approx. Tax Rate (China Origin) Notes
🇺🇸 United States 4421.99.98.80 (Wood) / 3926.90.99.89 (Plastic) 38.3% (Wood) / 22.8% (Plastic) High Section 301 + Section 122 duties
🇨🇳 China Same HS Codes Low/Zero (FET Rebate may apply) No Section 301/122
🇪🇺 European Union 4421.99 / 3926.90 ~5–7% (Standard) No Section 301/122. CE/FSC certs may be needed.
🇬🇧 United Kingdom Same as EU ~5–7% Post-Brexit tariffs similar to EU.
🇨🇦 Canada Similar HS Codes ~5–10% No Section 301/122. CUSMA benefits if from US/Mexico.

📌 Conclusion:
- US is the most expensive market for dartboard protection panels due to Section 301 and 122 duties.
- Wooden panels are significantly more taxed than plastic ones in the US.
- Cost-Saving Strategy: Consider plastic alternatives if market demand allows, as they save ~15.5% in duty.
- Alternative Sourcing: Import from Vietnam, Mexico, or Thailand to avoid US Section 301 duties (verify origin rules).


📌 Six, Common Errors & Pitfalls (Lessons Learned)

Error 1: Declaring wooden MDF panels as "plastic" to save tax
👉 Consequence: Customs inspection reveals wood grain → Seizure, fines, and back taxes.

Error 2: Failing to specify "prefabricated" vs. "raw wood"
👉 Consequence: Wrong HS Code (e.g., 4407 vs 4421) → Audit risk.

Error 3: Ignoring Section 122 Duty
👉 Consequence: Underpayment by 10% → Penalties and interest.

Error 4: Not providing material proof
👉 Consequence: Customs assigns worst-case HS Code → Higher duty.

Correct Practice:

"Dartboard Wall Protector, MDF Panel, Pre-Cut, 48x36 inches, Brown Finish, Model DP-4836"


🎯 Seven, Conclusion: Professional Declaration, Save Costs, Ensure Smooth Clearance

🎯 Remember These Keys:

🔹 "Wood = 38.3%, Plastic = 22.8%. Choose wisely!"
🔹 "Section 301 + 122 = High Tax. Plan for it."
🔹 "Material Proof is Key. No Proof = Penalty."


📌 Pro Tips:
- If you are importing wooden panels, consider plastic alternatives to save ~15% in duties.
- For wooden panels, ensure FSC certification if targeting eco-conscious markets, though it doesn't reduce US duty.
- Pre-Ruling: Apply for an Advance Ruling from US Customs if unsure about material classification.
- Supply Chain Diversification: Sourcing from non-China origins (e.g., Vietnam) can avoid Section 301 duties entirely.


📣 Immediate Action:

📞 Consult a licensed customs broker.
📄 Provide material specs and photos.
🚀 Ensure compliance, avoid penalties, and maximize profit!


Professional Clearance Starts with Accurate Classification!
💼 Every Dollar of Duty Matters!

用户评价

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。

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。