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:4421.99.98.80 → Section 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:3926.90.99.89 → Section 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!
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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。