PMMA Flexible Packaging Material
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909910 | 22.8% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 9405920000 | 38.7% | CN | US | 官方文档 |
| 3921190090 | 41.5% | CN | US | 官方文档 |
| 3920591000 | 41.0% | CN | US | 官方文档 |
商品图片
AI分析
💎 PMMA Flexible Packaging Material (Acrylic Resin Films/Sheets)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: What Exactly is "PMMA Flexible Packaging"?
PMMA (Polymethyl Methacrylate), commonly known as acrylic, is a transparent thermoplastic. When used in "flexible packaging materials," it typically refers to: * PMMA Flexible Films/Sheets: Thin, roll-fed acrylic films used for packaging, labeling, or decorative wraps. * PMMA Light Guide Plates/Light Diffusers: Soft, flexible acrylic components used in lighting or display packaging contexts.
In international trade, the classification depends heavily on whether the PMMA item is a standalone film/sheet (classified under Chapter 39) or a component/parts of a specific appliance (classified under Chapter 94).
⚠️ Key Distinction:
- If the product is a raw material/film/sheet for general use or packaging → It falls under Chapter 39 (Plastics).
- If the product is a specific part of a lighting fixture or display device (e.g., a light guide plate integrated into a lamp) → It may fall under Chapter 94 (Furniture/Lighting) or Chapter 90.
📦 II. HS Code Classification Details (2026 Latest Tariff Alignment)
| HS Code | Product Description | Applicable Scenario | Key Characteristic |
|---|---|---|---|
| 3926.90.99.10 | Other articles of plastic: PMMA flexible light guide plates/plastic articles | PMMA flexible light guide plates; general plastic articles not specified elsewhere | ✅ Light Guide Plates (Flexible) |
| 3926.90.99.89 | Other articles of plastic: PMMA flexible light guide plates; "catch-all" category | PMMA flexible items not fitting other specific subheadings; general PMMA accessories | ✅ General Flexible PMMA Parts |
| 9405.92.00.00 | Parts of lighting fittings and lighting equipment: Plastic parts | PMMA components acting as parts of lighting devices (e.g., diffusers in lamps) | ✅ Lighting Fitting Parts |
| 3921.19.00.90 | Other plates, sheets, film, foil and strip: Other plastics (PMMA) | PMMA flexible films/plates used for general packaging or industrial use | ✅ General PMMA Films/Sheets |
| 3920.59.10.00 | Other plates, sheets, film, foil and strip: Acrylic polymers | Specific PMMA rigid/flexible sheets/foils (often thicker or specific grade) | ✅ Acrylic Polymer Sheets/Foils |
🔍 Critical Note:
- "Flexible Packaging" usually implies films or sheets. If it is a simple film/strip, 3921.19 or 3920.59 is more accurate.
- If it is a light guide plate (even if flexible), customs may view it as a specialized plastic article (3926.90).
- If it is a part of a lamp (e.g., a diffuser sold with a lamp kit), it may be classified as a lighting part (9405.92).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 onwards (including subsequent imports)
🎯 1. 3926.90.99.10 & 3926.90.99.89 — Other Plastic Articles (PMMA Light Guide/Flexible Parts)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No (denied_de_minimis) |
| Legal Basis Path | USITC:3926.90.99 → Section 301: 7.5% → Section 122: 10% |
📌 Explanation:
- These codes cover general plastic articles and light guide plates.
- The 22.8% total rate is a combination of base duty (5.3%) plus significant political tariffs (Section 301: 7.5% + Section 122: 10%).
- Warning: Section 122 tariffs are often applied to specific categories of goods from China to address trade imbalances.
🎯 2. 9405.92.00.00 — Parts of Lighting Fittings (PMMA Components)
| Item | Content |
|---|---|
| Base Tariff | 3.7% |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 38.7% |
| Tax Calculation | CIF Value × 38.7% |
| De Minimis Eligibility | ❌ No (denied_de_minimis) |
| Legal Basis Path | USITC:9405.92.00 → Section 301: 25% → Section 122: 10% |
📌 Explanation:
- If your PMMA flexible material is classified as a part of a lighting device (e.g., a light diffuser), it attracts a much higher Section 301 tariff (25%).
- Total 38.7% is significantly higher than general plastic articles.
- Strategy: If the product is a standalone film/package, do NOT classify it as a "lighting part" unless it is explicitly sold as a spare part for a lamp.
🎯 3. 3921.19.00.90 — Other Plastic Plates/Sheets/Films (PMMA Flexible)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ No (denied_de_minimis) |
| Legal Basis Path | USITC:3921.19.00 → Section 301: 25% → Section 122: 10% |
📌 Explanation:
- This code is for general plastic films/plates.
- The 25% Section 301 surtax applies to most plastic articles, leading to a high total rate.
🎯 4. 3920.59.10.00 — Acrylic Polymers (Sheets/Foils)
| Item | Content |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 41.0% |
| Tax Calculation | CIF Value × 41.0% |
| De Minimis Eligibility | ❌ No (denied_de_minimis) |
| Legal Basis Path | USITC:3920.59.10 → Section 301: 25% → Section 122: 10% |
📌 Explanation:
- Specific to acrylic polymers.
- Similar to3921.19, it bears the full 25% Section 301 surtax.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify material (PMMA), form (film/sheet/plate), thickness, dimensions, and flexibility. |
| ✅ Product Photos | ✔️ | Show the product in its packaged state, roll form, or flexible nature. |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "PMMA Flexible Film" or "Acrylic Light Guide Plate," NOT just "Plastic Material." |
| ✅ Bill of Lading | ✔️ | Ensure weight and volume match invoice. |
| ✅ Certificate of Origin | ✔️ | Essential for determining Section 122 applicability. |
| ✅ Third-Party Test Report | ✔️ | RoHS, REACH (if EU), or specific plastic property tests (optional but helpful). |
✅ 2. Classification Strategy (Key Mnemonics)
🔥 "Flexible Film? Check 3921/3920. Light Guide? Check 3926. Lighting Part? Check 9405!"
| Scenario | Correct HS Code | Wrong Classification | Consequence |
|---|---|---|---|
| PMMA Flexible Film for Packaging | 3921.19.00.90 or 3920.59.10.00 |
9405.92.00.00 |
❌ High Tariff (38.7% vs 41.5% – close, but wrong legal basis risks audit) |
| PMMA Light Guide Plate (Flexible) | 3926.90.99.10 |
9405.92.00.00 |
❌ Tax Diff: 22.8% vs 38.7% → Save 15.9%! |
| PMMA Part of a Lamp Kit | 9405.92.00.00 |
3926.90.99.10 |
⚠️ Higher tax (38.7%) but might be legally required if sold as a lamp part. |
| General PMMA Sheet | 3921.19.00.90 |
3926.90.99.89 |
❌ Risk of misclassification audit. |
📌 Crucial Tip:
If your product is a Light Guide Plate (LGP), even if flexible, classify it under 3926.90.99.10. This yields a 22.8% rate, which is significantly lower than the 38.7% rate for lighting parts (9405.92.00.00) or 41% for general films (3921/3920).
✅ 3. Special Cases
| Scenario | Handling Advice |
|---|---|
| OEM Custom PMMA Film | Provide client orders and design specs. Prove it's a "general plastic article" or "light guide" based on function. |
| PMMA Film Sold with Packaging Machinery | Classify as accessories to machinery (Chapter 84), not plastic. This may lower tariffs! |
| PMMA Part of a Display Device | If part of an LED display, classify under 8528 (Monitors/Displays) or 3926. Avoid 9405 unless it's strictly a lamp part. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.10 (Light Guide) or 3921.19.00.90 (Film) |
22.8% (Light Guide) 41.5% (Film) |
No specific certs, but RoHS recommended | Section 122 & 301 apply. Light Guide is cheaper! |
| 🇨🇳 China | 3921.19.00.90 |
6.5% | CCC (if electrical components) | No additional surtaxes for most plastics. |
| 🇪🇺 EU | 3920.59.10.00 |
0% - 6.5% | CE, REACH, RoHS | Check if "flexible" qualifies for lower duty. |
| 🇦🇺 Australia | 3921.19.00.90 |
5% | RCM (if electrical) | Low base tariff. |
| 🇯🇵 Japan | 3920.59.10.00 |
0% - 6% | PSE (if electrical) | Low base tariff. |
📌 Conclusion:
- USA has the highest tariffs due to Section 301 and Section 122.
- Strategy for USA: If your PMMA flexible material is a light guide plate, use 3926.90.99.10 to pay 22.8%. If it's a general film, you will pay ~41%.
- Avoid classifying PMMA flexible items as lighting parts (9405.92) unless absolutely necessary, as the 38.7% rate is high and risky.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Classifying PMMA Light Guide Plates as Lighting Parts (9405.92)
👉 Consequence: Pay 38.7% instead of 22.8%. Loss of 15.9% in profit margin!
❌ Mistake 2: Calling "PMMA Film" just "Plastic Bag"
👉 Consequence: Customs may reclassify as 3923.29 (Plastic bags) with different duties, or flag for misdeclaration. Always specify "PMMA Film" or "Acrylic Sheet".
❌ Mistake 3: Ignoring Section 122 Tariff (10%)
👉 Consequence: Budgeting based only on base tariff (5-6%) leads to 10-15% unexpected cost increase. Always include Section 122 in CIF calculations.
❌ Mistake 4: Missing Section 301 Surtax (7.5% or 25%)
👉 Consequence: If the product falls under a higher Category (e.g., 3921/3920 vs 3926), the surtax jumps from 7.5% to 25%.
✅ Correct Declaration Example:
"PMMA Flexible Light Guide Plate, Acrylic Material, Used in LED Lighting Systems, Model: LGA-2026, Made in China"
→ HS Code:3926.90.99.10
→ Rate: 22.8%
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mnemonic:
🔹 "Light Guide? 3926.22.8%! Film? 3921/3920.41%! Lighting Part? 9405.38.7%! Avoid 9405 if you can!"
🔹 "Section 122 adds 10%. Section 301 adds 7.5% or 25%. Plan for the worst!"
📌 Pro Tip:
If your PMMA flexible material is an accessory to a machine (e.g., a conveyor belt component or packaging machine part), investigate classification under Chapter 84. This may bypass plastic tariffs entirely!
📣 Immediate Action:
📞 Consult with a customs broker for an Advance Ruling on your specific PMMA product.
🚀 Accurate Classification = Lower Duties = Higher Profit!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percentage Point Counts in Global Trade!
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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。