PMMA Outdoor Board
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3906100000 | 41.3% | CN | US | 官方文档 |
| 3906902000 | 41.3% | CN | US | 官方文档 |
| 3921190090 | 41.5% | CN | US | 官方文档 |
| 3920511000 | 41.0% | CN | US | 官方文档 |
| 3921905050 | 39.8% | CN | US | 官方文档 |
商品图片
AI分析
💎 PMMA Outdoor Board (Polymethyl Methacrylate Sheets)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "PMMA Outdoor Board"?
PMMA (Polymethyl Methacrylate), commonly known as Acrylic, is a transparent thermoplastic often used as a lightweight or shatter-resistant alternative to glass. In international trade, the classification of PMMA "Outdoor Boards" (large panels/sheets) depends heavily on its state of processing:
1. Primary Form / Semi-Finished Products (Resin/Blocks):
If the PMMA is in the form of large blocks or raw sheets intended for further machining (cutting, milling) into final products, it may fall under Chapter 39 (Plastics and Articles Thereof) regarding primary forms.
2. Plates, Sheets, Film, Foil, and Tape:
If the PMMA has been extruded, calendered, or cast into specific plates or sheets suitable for immediate use in signage, construction, or outdoor displays, it falls under Chapters 3905-3921 depending on specific chemical composition and form.
⚠️ Key Distinction Point:
- If the product is described as "Primary Form" (e.g., large uncut blocks/pre-forms) → 3906.10.00.00
- If it is a generic "Acrylic Polymer Sheet" not specifically coded elsewhere → 3906.90.20.00
- If it is explicitly defined as a "Plastic Plate/Sheet" (processed state) → 3921.19.00.90 or 3920.51.10.00
- If it is a Specialized Plastic Plate/Sheet with specific characteristics → 3921.90.50.50
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Form Characteristic |
|---|---|---|---|
3906.10.00.00 |
Poly(methyl methacrylate) (PMMA) in primary forms | Large slabs, raw blocks, semi-finished materials ready for further processing | ✅ Primary Form / Semi-finished |
3906.90.20.00 |
Other acrylic polymers in primary forms | Generic acrylic sheets, plates, or blocks not specifically PMMA or other specialized forms | ✅ Primary Form / Sheet Feature |
3921.19.00.90 |
Other plates, sheets, film, foil, and tape, of plastics | Processed PMMA sheets, sign boards, outdoor panels, laminated structures | ✅ Processed Plate/Sheet |
3920.51.10.00 |
Plates, sheets, film, foil, and tape, of polymers of methyl methacrylate | Specific PMMA plates/sheets, often non-cellular, rigid outdoor boards | ✅ Processed PMMA Plate/Sheet |
3921.90.50.50 |
Other plates, sheets, film, foil, and tape, of plastics | Specialized plastic plates/sheets with unique properties or compositions | ✅ Specialized Plate/Sheet |
🔍 Key Reminder:
- PMMA is a polymer of methyl methacrylate. Therefore, codes under 3906.10 (Primary) or 3920.51 (Specific PMMA Plate) are highly accurate for pure PMMA. - 3921 codes are broader for "other plates/sheets." Use these if the PMMA is composite, laminated, or if specific sub-headings (3920.51) do not perfectly match the physical state (e.g., if it's a modified acrylic). - Do not mix "Primary Form" (3906) with "Processed Plate" (3920/3921) incorrectly. Raw blocks go to 3906; finished sheets go to 3920/3921.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes, Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3906.10.00.00 —— PMMA in Primary Forms
| Item | Content |
|---|---|
| Base Tariff Rate | 6.3% |
| Section 301 Surtax | +25.0% |
| Section 122 Surtax | +10.0% |
| Total Tariff Rate | 41.3% |
| Tax Calculation | CIF Value × 41.3% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | Section 301: 3906.10.00.00 → Section 122: 10% |
📌 Explanation:
- Base 6.3%: Standard Most Favored Nation (MFN) rate for PMMA primary forms. - Section 301 (+25%): The standard US trade remedy surtax on Chinese goods. - Section 122 (+10%): Additional surtax on specific items from China (often related to national security or specific trade actions). - Total 41.3%: This is a very high cost burden. Strategic planning is essential.
🎯 2. 3906.90.20.00 —— Other Acrylic Polymers in Primary Forms
| Item | Content |
|---|---|
| Base Tariff Rate | 6.3% |
| Section 301 Surtax | +25.0% |
| Section 122 Surtax | +10.0% |
| Total Tariff Rate | 41.3% |
| Tax Calculation | CIF Value × 41.3% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Section 301: 3906.90.20.00 → Section 122: 10% |
📌 Note:
- Same tax structure as3906.10.00.00. - Applies if the PMMA is classified under "other acrylic polymers" rather than specifically "polymethyl methacrylate."
🎯 3. 3921.19.00.90 —— Other Plates, Sheets, Film, etc. of Plastics
| Item | Content |
|---|---|
| Base Tariff Rate | 6.5% |
| Section 301 Surtax | +25.0% |
| Section 122 Surtax | +10.0% |
| Total Tariff Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Section 301: 3921.19.00.90 → Section 122: 10% |
📌 Note:
- Slightly higher base rate (6.5%) compared to primary forms. - Used for processed PMMA sheets/plates that don't fit more specific sub-headings.
🎯 4. 3920.51.10.00 —— Plates/Sheets of Polymers of Methyl Methacrylate
| Item | Content |
|---|---|
| Base Tariff Rate | 6.0% |
| Section 301 Surtax | +25.0% |
| Section 122 Surtax | +10.0% |
| Total Tariff Rate | 41.0% |
| Tax Calculation | CIF Value × 41.0% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Section 301: 3920.51.10.00 → Section 122: 10% |
📌 Note:
- This is the most precise code for PMMA plates/sheets if it is not in primary form. - Lowest Base Rate (6.0%) among the processed options, resulting in the lowest total tax (41.0%). - Recommendation: If your product is a finished sheet/board, try to justify this code to save 0.3% compared to 3921.19.
🎯 5. 3921.90.50.50 —— Other Plates, Sheets, etc. of Plastics
| Item | Content |
|---|---|
| Base Tariff Rate | 4.8% |
| Section 301 Surtax | +25.0% |
| Section 122 Surtax | +10.0% |
| Total Tariff Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Section 301: 3921.90.50.50 → Section 122: 10% |
📌 Note:
- Lowest Total Rate (39.8%). - Caution: This is a "basket" code for other plastics. Using this for PMMA might be challenged by customs if it doesn't strictly fit "other." Only use if technical specifications are unique and don't fit 3920.51. Risk of reclassification exists.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Thickness, Width, Length, Optical Clarity, UV Resistance, Fire Rating. |
| ✅ Technical Data Sheet (TDS) | ✔️ | Confirms PMMA composition (Methyl Methacrylate polymer), not mixed with other materials. |
| ✅ Product Photos (Clear) | ✔️ | Show large board form, edges, any labels, packaging. |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "PMMA Sheet/Board," "Polymethyl Methacrylate," HS Code. |
| ✅ Packing List | ✔️ | Detail weight, dimensions, number of sheets per pallet. |
| ✅ Country of Origin Certificate (CO) | ✔️ | Critical for Section 301 and 122 surtax application. |
| ✅ Declaration of Composition | ✔️ | Confirm 100% PMMA or specific blend. Avoid vague terms like "Plastic Board." |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Be Precise on Form, Specify PMMA, Avoid ‘Plastic’ Ambiguity!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Raw PMMA Blocks/Slabs | 3906.10.00.00 |
Misdeclare as finished sheet → Incorrect tax, delay |
| Finished PMMA Sheets | 3920.51.10.00 |
Use generic "Plastic Sheet" → Might get 3921.19 (41.5%) or 3921.90 (risk) |
| Acrylic Signage (Pre-cut) | 3920.51.10.00 or 3921.19 |
If complex assembly, might change category → Check before ship |
| Composite Board (PMMA + Aluminum) | Check specific sub-heading | If not just PMMA, 3920.51 may be wrong → Use correct composite code |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| UV-Coated PMMA | Still 3920.51.10.00 if core is PMMA. Declare "UV-Coated PMMA Sheet." |
| Colored vs. Clear | Both fall under same HS if material is PMMA. Declare color accurately for description. |
| Large Format vs. Small | Size doesn’t change HS, but affects logistics cost. Declare dimensions clearly. |
| Fire-Retardant PMMA | If chemical additives change classification, consult customs. Otherwise, still PMMA. |
🌍 V. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (CN Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.51.10.00 |
41.0% (Highest Efficiency) | None specific | 122 & 301 surtaxes apply heavily. |
| 🇨🇳 China | 3920.51.10.00 |
~6.0% | CCC (if applicable) | Import duties lower. |
| 🇪🇺 EU | 3920.51.00.00 |
0% - 2.5% | CE, REACH | No Section 301/122 equivalents. |
| 🇬🇧 UK | 3920.51.00.00 |
0% - 2.5% | UKCA | Post-Brexit rules apply. |
| 🇯🇵 Japan | 3920.51.00.00 |
0% - 5% | PSE (if electronic component) | Generally low tariffs. |
📌 Conclusion:
- USA is the most challenging market for PMMA from China due to Section 301 (+25%) and Section 122 (+10%) surtaxes. - Total tax ~41% is significant. Consider supply chain diversification or value-added processing abroad if possible. - EU/UK/Japan offer much better tax conditions for PMMA imports.
📌 VI. Common Errors & Pitfall Avoidance Guide (Lessons Learned)
❌ Error 1: Describing as "Acrylic Glass" or "Plastic Board" only
👉 Consequence: Customs may reject vague description, leading to delays or reclassification to higher-risk codes.
❌ Error 2: Misclassifying Primary Form (3906) as Finished Sheet (3920)
👉 Consequence: If inspected, goods might be deemed "finished" and taxed differently, or vice versa. Ensure form matches code.
❌ Error 3: Ignoring Section 122 Surtax
👉 Consequence: Underpayment of 10%. Customs will demand back payment + penalties.
❌ Error 4: Using 3921.90.50.50 for standard PMMA
👉 Consequence: While tax is lower (39.8%), customs may challenge it as "not the most specific code." 3920.51 is more accurate for PMMA. Risk of dispute vs. reward.
✅ Correct Practice:
"PMMA Sheet, Polymethyl Methacrylate, Clear, UV-Resistant, 3mm Thickness, 1220x2440mm, For Outdoor Signage"
🎯 VII. Conclusion: Professional Declaration, Cost Optimization!
🎯 Remember the Mantra:
🔹 “PMMA is Methyl Methacrylate, Don’t Call it Just ‘Plastic’!”
🔹 “Primary Form 3906, Finished Sheet 3920, Avoid 3921 if Specific Exists.”
🔹 “Section 301 + 122 = 35% Surcharge on Top of Base, Plan Accordingly!”
📌 Pro Tip:
If your PMMA boards are sourced from Vietnam, Thailand, or Malaysia, you may qualify for IEEPA/Section 301 exemptions or lower tariffs.
Consider Advance Ruling from US CBP if your product form is borderline between Primary and Finished.
📣 Take Action Now:
📞 Contact a Professional Customs Broker + Provide Tech Specs + Apply for Pre-Ruling
🚀 Ensure Your PMMA Boards Clear Smoothly, Minimizing Tax Burden!
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Cost Efficiency Depends on Precision!
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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。