PMMA Acrylic Colorful Transparent Board
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3906902000 | 41.3% | CN | US | 官方文档 |
| 3920511000 | 41.0% | 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 |
商品图片
AI分析
🎨 PMMA Acrylic Colorful Transparent Board (Polymethyl Methacrylate)
🌐 HS Code Reference & Customs Clearance Guide | 2024-2025 Tariff Analysis | Professional US Import Strategy
📌 I. Product Definition & Classification: What Exactly is "Acrylic Board"?
Acrylic (PMMA), chemically known as Polymethyl Methacrylate, is a transparent thermoplastic often used as a lightweight or shatter-resistant alternative to glass. In international trade, the classification of "Acrylic Board" depends strictly on its physical state (raw material vs. processed good) and composition.
The key distinction lies in whether the material is in its primary form (unworked semi-finished product) or a finished plastic article (processed board/plaque).
⚠️ Critical Distinction Point:
- If the acrylic is in primary forms (blocks, plates, rods) intended for further shaping/machining → Likely Chapter 39, Heading 3906.
- If the acrylic is worked into specific shapes (plates, sheets, films) that retain their shape without further processing → Likely Chapter 39, Heading 3920 or 3921.
📦 II. HS Code Classification Details (Based on Provided Data)
Below are the valid HS Codes derived from the provided dataset, along with their specific customs summaries and tax implications.
| HS Code | Summary & Logic | Total Tax Rate | Tax Detail Breakdown |
|---|---|---|---|
3906.90.20.00 |
Logic: PMMA is an acrylic polymer. The board is considered a primary/semi-finished form. This code applies when the acrylic is in a raw or semi-processed state suitable for further manufacturing. |
41.3% | Base Duty: 6.3% Section 301 (Addl): 25.0% Section 122 (Addl): 10% |
3920.51.10.00 |
Logic: Acrylic (PMMA) boards are classified under plates, sheets, film, foil, and strip范畴. This code is typically used for rigid, non-cellular plastic plates/sheets that are not reinforced. |
41.0% | Base Duty: 6.0% Section 301 (Addl): 25.0% Section 122 (Addl): 10% |
3906.10.00.00 |
Logic: Acrylic (PMMA) in primary forms (e.g., blocks, initial plates) is classified here. Used for raw polymer forms that have not been worked into final sheet/plaque dimensions for direct use. |
41.3% | Base Duty: 6.3% Section 301 (Addl): 25.0% Section 122 (Addl): 10% |
3921.11.00.00 |
Logic: Acrylic is a polymer. The board fits the description of other plastic plates, sheets, film, foil, and strips. This code often applies to non-cellular plastic plates that are reinforced or have specific surface treatments. |
40.3% | Base Duty: 5.3% Section 301 (Addl): 25.0% Section 122 (Addl): 10% |
3921.19.00.90 |
Logic: Acrylic is a plastic material. The board fits the description of plates, sheets, film, foil, and strips under "Other plastics". Used for acrylic boards that do not fit more specific sub-categories under 3921.11. |
41.5% | Base Duty: 6.5% Section 301 (Addl): 25.0% Section 122 (Addl): 10% |
🔍 Key Insight:
- The Total Tax Rate ranges from 40.3% to 41.5%.
- All these codes include Section 301 tariffs (25%) and Section 122 tariffs (10%) due to US-China trade relations.
- The Base Duty varies slightly (5.3% - 6.5%) depending on the specific sub-heading (3906 vs. 3920 vs. 3921).
💰 III. 2024-2025 Latest Tariff Rate Breakdown (Including Additional Duties)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) [Implied by Section 301 & 122 mentions]
✅ 生效时间: Current (Post-2024)
🎯 1. 3906.90.20.00 & 3906.10.00.00 —— Acrylic in Primary Forms
| Item | Content |
|---|---|
| Base Tariff | 6.3% (for 3906.90.20.00) or 6.3% (for 3906.10.00.00) |
| Section 301 Additional Duty | +25.0% |
| Section 122 Additional Duty | +10.0% |
| Total Rate | 41.3% |
| Tax Calculation | CIF Value × 41.3% |
| De Minimis Exemption | ❌ Not Applicable (Section 301 and 122 duties apply regardless of value) |
📌 Explanation:
- Base Duty (6.3%): Standard US MFN rate for acrylic polymers.
- Section 301 (25%): Imposed under US Trade Act Section 301 for Chinese-origin goods.
- Section 122 (10%): Additional duty under Section 122 of the Trade Expansion Act of 1962.
- Total: 41.3%. This is a high tariff category. Cost planning must account for this full rate.
🎯 2. 3920.51.10.00 —— Acrylic Plates/Sheets (Non-cellular)
| Item | Content |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Additional Duty | +10.0% |
| Total Rate | 41.0% |
| Tax Calculation | CIF Value × 41.0% |
| De Minimis Exemption | ❌ Not Applicable |
📌 Note:
- This code is common for transparent acrylic sheets used in signage, displays, and construction.
- The 0.3% saving compared to 3906 codes is negligible but should be considered in high-volume shipments.
🎯 3. 3921.11.00.00 —— Other Plastic Plates/Sheets (Reinforced/Treated)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Duty | +25.0% |
| > 📌 Note: | |
| > - This code has the lowest total tax rate (40.3%) among the options. | |
| > - It applies if the acrylic board is considered "other" plastic plates, possibly with surface coatings or reinforcements. | |
| > - Verification: Ensure the product does not fit more specific headings (like 3920). |
🎯 4. 3921.19.00.90 —— Other Plastic Plates/Sheets (Miscellaneous)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Additional Duty | +10.0% |
| Total Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Applicable |
📌 Note:
- This is the highest total tax rate (41.5%).
- Use only if the product does not fit 3921.11 (reinforced) or 3920 (non-cellular sheets).
- Avoid this code if 3921.11 applies, as it saves 1.2% in taxes.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Document Checklist (Mandatory)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Material (PMMA), Thickness, Dimensions, Transparency, Color. |
| ✅ Commercial Invoice | ✔️ | Clearly state "PMMA Acrylic Board" or "Polymethyl Methacrylate Plate". Avoid vague terms like "Plastic Sheet". |
| ✅ Packing List | ✔️ | Detail weight, volume, and packaging type (e.g., wooden crate, pallet). |
| ✅ Certificate of Origin (CO) | ✔️ | Critical for verifying China origin (triggers 301 & 122 duties). |
| ✅ Photo of Product & Labels | ✔️ | Show clear markings, material codes, and intended use. |
| ✅ Formulation/Composition Declaration | ✔️ | Confirm it is 100% PMMA (no fillers) to justify Heading 3906/3920/3921. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Material First, Form Second, Code Precision Saves Money!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Raw PMMA Blocks/Plates | 3906.10.00.00 or 3906.90.20.00 |
Misdeclare as "Plastic Toy" → Higher scrutiny. |
| Transparent Sheets/Plates | 3920.51.10.00 |
Misdeclare as "3921" without justification → Audit risk. |
| Colorful Acrylic Boards | 3920.51.10.00 or 3921.19.00.90 |
Omit "Colorful" if it affects classification → Error. |
| Reinforced/Coated Boards | 3921.11.00.00 |
Declare as standard PMMA → May face penalties. |
✅ 3. Special Considerations
| Scenario | Advice |
|---|---|
| OEM Custom Sizes | Provide cut lists. Ensure they are still considered "plates/sheets" and not "articles" (which could go to 3926). |
| Mixed Shipments | If PMMA is mixed with other plastics, declare separately. PMMA is high-value; mixing may complicate valuation. |
| Intended Use | If used for optical lenses, additional certifications (FDA, ISO) may be required. |
| Packaging | Use strong pallets to prevent damage. Acrylic scratches easily. Damage can lead to disputes on CIF value. |
🌍 V. Global Market Comparison (2024-2025)
| Country/Region | Recommended HS Code | Total Tax Rate | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.51.10.00 |
41.0% | No specific | High duty due to Section 301 & 122. |
| 🇨🇳 China | 3920.51.10.00 |
6.0% | None | Lower base duty, no additional tariffs. |
| 🇪🇺 EU | 3920.51.00.00 |
6.5% | CE (if applicable) | No Section 301/122 equivalents. |
| 🇯🇵 Japan | 3920.51.00.00 |
6.0% | JIS | Stable tariff structure. |
📌 Conclusion:
- USA has the highest total tax burden (40.3%-41.5%) due to additional duties.
- EU and Japan have significantly lower rates (~6%).
- For US imports, cost optimization is critical. Consider supplier pricing negotiations to absorb part of the tariff.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring Acrylic Board as "Plastic Bag" or "Foil"
👉 Consequence: Wrong HS Code, potential fraud penalties, and delayed clearance.
❌ Mistake 2: Ignoring "Section 122" Duty
👉 Consequence: Underpayment of 10% → Back taxes + Interest + Penalties.
❌ Mistake 3: Confusing "Primary Form" (3906) with "Processed Sheet" (3920)
👉 Consequence: Misclassification. 3906 is for raw blocks; 3920 is for sheets. Using the wrong code can lead to audits.
❌ Mistake 4: Not specifying "PMMA" in Description
👉 Consequence: Customs may classify as "Other Plastic" (higher base duty) or hold shipment for classification ruling.
✅ Correct Practice:
"PMMA Acrylic Board, Transparent, 5mm Thickness, Polished Surfaces, HS Code 3920.51.10.00, Origin: China"
🎯 VII. Conclusion: Precise Classification, Cost Efficiency!
🎯 Key Takeaways:
🔹 "Acrylic is PMMA, not just 'Plastic'."
🔹 "US Importers: Budget for 40-41% Total Tax."
🔹 "Choose 3921.11.00.00 if possible for lowest rate (40.3%)."
🔹 "Always provide detailed specs to avoid audits."
📌 Pro Tip:
If your acrylic board is not made in China (e.g., Vietnam, Thailand), you may avoid Section 301 and 122 duties.
Total Tax could drop to ~6-8%!
Action: Verify origin with your supplier. If possible, consider supply chain diversification.
📣 Immediate Action:
📞 Consult a Licensed Customs Broker for Advance Ruling.
📄 Provide Product Samples & Specs to your broker.
💰 Calculate Landed Cost including 41% duty.
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent Saved in Duty is Pure Profit!
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。
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。