Mold Resistant Photo Baseboard
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3925900000 | 40.3% | CN | US | 官方文档 |
| 3925200091 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🖼️ Mold Resistant Photo Baseboard (Mold Resistant Builders' Ware of Plastics)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: Do You Really Understand "Mold Resistant Photo Baseboard"?
A Mold Resistant Photo Baseboard is a decorative or structural building material, typically made from plastic composites, PVC, or polymer blends treated with antifungal agents. It is used as a backing for photographs, artwork, or signage, providing a rigid, moisture-resistant surface that prevents mold growth.
In international trade, it falls under Chapter 39: Plastics and Articles Thereof, specifically under Heading 3925: Builders' ware of plastics.
The classification depends on whether the item is considered: 1. General Builders' Ware (Unspecified): If it’s a generic plastic board used in construction/renovation without specific functional framing. 2. Doors/Windows/Frames: If it functions as part of a door, window, or threshold assembly.
⚠️ Key Distinction:
- If it is a simple board/panel for display or decoration → 3925.90.00.00
- If it is a frame, threshold, or part of a door/window assembly → 3925.20.00.91
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Contains Door/Window Function? |
|---|---|---|---|
3925.90.00.00 |
Builders' ware of plastics, not elsewhere specified or included: Other | General plastic baseboards, decorative panels, mold-resistant backing boards | ❌ No |
3925.20.00.91 |
Builders' ware of plastics: Doors, windows and their frames and thresholds for doors: Other | Plastic door frames, window sills, thresholds, or integrated frame assemblies | ✅ Yes |
🔍 Key Reminder:
- General Purpose: If the "photo baseboard" is just a flat or molded plastic board for mounting photos/art, it falls under 3925.90.00.00.
- Structural/Architectural: If it is part of a door frame, window frame, or threshold assembly, it must be classified under 3925.20.00.91.
- Do Not Split: If sold as a complete set (board + frame), declare the entire set under the higher-level structural code if applicable.
💰 3. 2026 Latest Tariff Rate Details (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025–2026 (Subject to ongoing trade policies)
🎯 1. 3925.90.00.00 —— General Builders' Ware of Plastics (Mold Resistant Baseboard)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301) | 0.0% |
| Total Tax Rate | 0.0% |
| Calculation Method | CIF Value × 0% |
| De Minimis Eligibility | ✅ Yes (If value ≤ $800 per shipment) |
| Legal Basis | HTSUS:3925.90.00.00 |
📌 Explanation:
- This code has 0% base tariff and 0% additional tariff from the US.
- Highly favorable for clearance. No special duties apply.
- Suitable for general plastic builders’ ware not specifically listed elsewhere.
🎯 2. 3925.20.00.91 —— Doors, Windows, Frames, Thresholds (Plastic)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Additional Tariff (Section 301) | 7.5% |
| Total Tax Rate | 12.8% |
| Calculation Method | CIF Value × 12.8% |
| De Minimis Eligibility | ❌ No (Section 301 duties apply regardless of value) |
| Legal Basis | HTSUS:3925.20.00.91 → Section 301:7.5% |
📌 Note:
- If the product is classified as part of a door/window frame or threshold, the total tax burden is 12.8%.
- This includes 5.3% base tariff + 7.5% Section 301 additional tariff.
- No de minimis exemption for Section 301 duties on China-origin goods.
🛠️ 4. Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Document Preparation Checklist (All Required)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material composition, mold-resistant treatment method, dimensions |
| ✅ Product Photos | ✔️ | Clear images showing if it’s a standalone board or part of a frame assembly |
| ✅ Commercial Invoice | ✔️ | Must specify “Mold Resistant Plastic Builders’ Ware” or “Plastic Door/Window Frame Component” |
| ✅ Packing List | ✔️ | Detailed breakdown of contents |
| ✅ Certificate of Origin (if applicable) | ✔️ | To confirm origin and apply for any exemptions |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 “Stand-Alone Board = 0%; Frame/Threshold = 12.8%!”
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Standalone plastic baseboard for photos/art | 3925.90.00.00 |
Misdeclare as frame → 12.8% |
| Plastic threshold or window sill | 3925.20.00.91 |
Misdeclare as general board → 0% (Risk of penalty) |
| Mixed set (board + frame) | Declare as frame assembly | Split declaration → Risk of audit |
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| OEM Custom Design | Provide customer drawings to prove if it’s a standalone board or frame component |
| Mold-Resistant Treatment | Provide test reports (e.g., ASTM G21) to support product description |
| Small Sample Shipments | If ≤ $800, qualify for de minimis under 3925.90.00.00 |
| Bulk Commercial Shipment | Expect 12.8% if classified as frame/threshold; plan budget accordingly |
🌍 5. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 United States | 3925.90.00.00 |
0.0% | None | Best option if standalone |
| 🇺🇸 United States | 3925.20.00.91 |
12.8% | None | If frame/threshold |
| 🇨🇳 China | 3925.90.00.00 |
5% | None | Base import duty |
| 🇪🇺 EU | 3925.90.00.00 |
3.5% | REACH | Standard plastic ware |
| 🇬🇧 UK | 3925.90.00.00 |
3.5% | UKCA | Post-Brexit tariff |
📌 Conclusion:
- US Market: Classification is critical. Standalone boards enjoy 0% tariff, while frames/thresholds face 12.8%.
- Avoid Misclassification: Do not declare frames as general boards to evade duties; risk of penalties and delays.
📌 6. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring plastic door frames as “general plastic boards”
👉 Consequence: Underpayment of duties → Back taxes + penalties + shipment hold
❌ Mistake 2: Declaring standalone baseboards as “door components”
👉 Consequence: Overpayment of duties (12.8% vs 0%) → Unnecessary cost increase
❌ Mistake 3: Failing to specify mold-resistant properties in documentation
👉 Consequence: Customs may request additional testing or reclassification → Clearance delay
❌ Mistake 4: Splitting frame + board into separate line items to reduce duty
👉 Consequence: Customs will reassemble and assess combined value → Penalties + interest
✅ Correct Approach:
“Plastic Mold-Resistant Baseboard, Standalone, PVC-Based, ASTM G21 Certified, Model XYZ”
OR
“Plastic Window Threshold Assembly, Mold-Resistant, PVC, Model ABC”
🎯 7. Conclusion: Professional Declaration, Time-Saving, Cost-Efficient!
🎯 Remember:
🔹 “Standalone = 0%, Frame = 12.8%”
🔹 “HS Code Determines Cost, Misclassification Costs Thousands”
📌 Tips:
- If your product is a standalone photo baseboard, always use 3925.90.00.00.
- If it’s part of a door/window assembly, use 3925.20.00.91.
- Pre-clearance ruling is recommended for large shipments to avoid disputes.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide product images + Apply for HS Code Pre-Ruling
🚀 Ensure smooth clearance, efficient export, and maximum profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent of 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。