Polycarbonate Transparent Protective Panel
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3920610000 | 40.8% | CN | US | 官方文档 |
| 3921905050 | 39.8% | CN | US | 官方文档 |
| 3921190090 | 41.5% | CN | US | 官方文档 |
| 3920995000 | 40.8% | CN | US | 官方文档 |
| 3921190090 | 41.5% | CN | US | 官方文档 |
商品图片
AI分析
🛡️ Polycarbonate Transparent Protective Panel (PC Panels)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy 📌 I. Product Definition & Classification: What Exactly Is a "PC Panel"?
Polycarbonate (PC) transparent protective panels are high-performance thermoplastic sheets known for extreme impact resistance, optical clarity, and thermal stability. In international trade, these panels are primarily classified under Chapter 39 (Plastics and Articles Thereof).
However, the specific HS Code depends heavily on the chemical composition details and physical form: * Homopolymer PC Panels: Often fall under heading 3920 (Non-cellular plastics). * Copolymer or Other Plastic Sheets: May fall under heading 3921 (Other plates, sheets, film, foil, and strip).
⚠️ Key Distinction Point: * If the panel is made of homopolycarbonate (pure PC) → Usually 3920. * If it is a copolymer or classified as "other plastics" with different properties → Usually 3921. * Form: Must be in the form of plates, sheets, film, foil, or strips (non-cellular/non-reinforced specific descriptions apply).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data for Polycarbonate Panels, here are the specific classifications and their corresponding tax implications for imports into the United States from China:
| HS Code | Product Description | Application Scenario | Tax Breakdown (China Origin) |
|---|---|---|---|
| 3920.61.00.00 | Polycarbonate panel; Material: Polycarbonate; Form: Plates, sheets, film, foil | Pure homopolymer PC sheets, high-clarity optical panels | Total: 40.8% |
| 3921.90.50.50 | Polycarbonate panel; Class: Other plastic plates, sheets, film, foil, strips | Copolymer PC or other plastic variants not strictly homopolymer | Total: 39.8% |
| 3921.19.00.90 | Polycarbonate panel; Class: Other plastic plates, sheets, film, foil, strips | General "Other Plastic" category if not specified as homopolymer | Total: 41.5% |
| 3920.99.50.00 | Polycarbonate panel; Class: Non-cellular, unreinforced plastic plates | Standard industrial PC sheets, non-cellular, non-reinforced | Total: 40.8% |
| 3921.19.00.90 | Polycarbonate transparent plate; Class: Other plastic, conforming to plates/film | Transparent decorative or protective PC panels under "Other Plastic" | Total: 41.5% |
🔍 Key Reminder: * 3920 codes generally refer to non-cellular plastics without cellular structures. * 3921 codes often capture "other" plastic sheets, including copolymers or specific composite descriptions. * Do NOT confuse with cellular polycarbonate (e.g., multi-wall sheets), which may fall under 3920.99.30.00 (not listed here, but common). The data provided explicitly refers to non-cellular or general "plate/sheet" forms.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US) ✅ Origin: China (CN) ✅ Effective Time: Ongoing (Section 301 & 122 Measures)
🎯 1. 3920.61.00.00 — Polycarbonate Panel (Homopolymer)
| Item | Detail |
|---|---|
| Base Duty | 5.8% (Standard MFN Rate) |
| Section 301 Surcharge | +25.0% (Trade Act of 1974, Section 301) |
| Section 122 Duty | +10.0% (Under specific trade remedy clauses) |
| Total Duty Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption? | ❌ NO (Deny de minimis; high tariffs apply) |
| Legal Basis Path | HTS:3920.61.00.00 → USITC:Section301:List3 → USTR:Section122 |
📌 Explanation: * The 25% Section 301 tariff is the primary driver for Chinese plastic imports. * The 10% Section 122 duty is an additional levy often applied to specific steel/aluminum or related industrial inputs, though here it is explicitly listed for this PC panel code. * Total 40.8% is a significant cost burden.
🎯 2. 3921.90.50.50 — Other Plastic Panel (Copolymer/Other)
| Item | Detail |
|---|---|
| Base Duty | 4.8% |
| Section 301 Surcharge | +25.0% |
| Section 122 Duty | +10.0% |
| Total Duty Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Exemption? | ❌ NO |
| Legal Basis Path | HTS:3921.90.50.50 → USITC:Section301:List3 → USTR:Section122 |
📌 Note: * Slightly lower base rate (4.8%) results in a total of 39.8%, saving 1.0% compared to the homopolymer classification. * Ensure the material description accurately reflects "Other Plastic" to justify this code, but beware of misclassification penalties.
🎯 3. 3921.19.00.90 & 3920.99.50.00 — Other Variants
| HS Code | Total Duty | Key Components |
|---|---|---|
| 3921.19.00.90 | 41.5% | Base: 6.5% + 25% (Sec 301) + 10% (Sec 122) |
| 3920.99.50.00 | 40.8% | Base: 5.8% + 25% (Sec 301) + 10% (Sec 122) |
📌 Analysis: * 3921.19.00.90 has the highest total duty (41.5%) due to a higher base rate (6.5%). * 3920.99.50.00 is standard for non-cellular, unreinforced PC sheets at 40.8%.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Required Documentation Checklist (Mandatory)
| Document | Must Provide | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "Polycarbonate Panel" and HS Code. |
| ✅ Product Specification Sheet | ✔️ | Include: Material (PC/Copolymer), Thickness, Transparency, Dimensions, Form (Sheet/Plate). |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for proving China origin to apply (or challenge) surtaxes. |
| ✅ Packing List | ✔️ | Detail gross/net weight, dimensions, and number of packages. |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Often required for plastic shipments to verify chemical composition. |
| ✅ Import License (If Applicable) | ❓ | Check if specific plastic imports require additional licenses in your port. |
✅ 2. Declaration Tips (Critical Mnemonics)
🔥 "Clear Material, Specify Form, Avoid Section 301 Traps!"
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Homopolymer PC | 3920.61.00.00 or 3920.99.50.00 |
Declare as generic "Plastic Sheet" → Risk of audit |
| Copolymer/Other PC | 3921.90.50.50 or 3921.19.00.90 |
Declare as 3920 → Misclassification penalty |
| Cellular/Multi-wall PC | NOT LISTED (Check 3920.99.30) |
Declare as 3920.61 → Rejection & Seizure |
| Reinforced PC | Check specific subheading | Declare as "Unreinforced" → Misclassification |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipment (PC + Other Plastics) | Declare each item separately. Do not lump into one HS Code. |
| OEM/Custom Colored Panels | Provide color codes and batch numbers to match specifications. |
| High-Value High-Transparency Panels | Ensure "Optical Grade" is documented if claimed, to justify value and classification. |
| Dispute on Base Rate (5.8% vs 6.5%) | Submit technical data sheets proving homopolymer vs. copolymer status to contest the 6.5% base rate. |
🌍 V. Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code (Est.) | Base Duty | US Surtax (China) | Total Est. Duty | Notes |
|---|---|---|---|---|---|
| 🇺🇸 USA | 3920.61.00.00 |
5.8% | +35% (25%+10%) | 40.8% | Highest barrier; Section 301 + 122 applies. |
| 🇨🇳 China | 3920.61.00.00 |
5.8% | N/A | 5.8% | Low duty for domestic or non-US exports. |
| 🇪🇺 EU | 3920.61.00.00 |
6.5% | N/A | 6.5% | No Section 301; lower overall cost. |
| 🇯🇵 Japan | 3920.61.00.00 |
6.0% | N/A | 6.0% | No additional US-style surtaxes. |
| 🇦🇺 Australia | 3920.61.00.00 |
5.0% | N/A | 5.0% | FTAs may reduce further. |
📌 Conclusion: * USA imposes a ~35% surcharge on top of base duties, making it the most expensive market for Chinese PC panels. * EU/Asia markets are significantly cheaper (<10% total duty). * Strategy: If targeting the US, consider supply chain diversification (e.g., sourcing from Vietnam/Malaysia) to avoid Section 301 duties, if eligible.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring "Plastic Sheet" without specifying "Polycarbonate" 👉 Consequence: Customs may assign a generic code with higher base duty or flag for inspection.
❌ Error 2: Confusing Cellular (multi-wall) vs. Non-Cellular (solid) PC
👉 Consequence: Cellular PC (3920.99.30) has different duties. Misclassification leads to back taxes and penalties.
❌ Error 3: Ignoring Section 122 add-on 👉 Consequence: Underpaying 10% of duty. Customs will demand back payment + interest.
❌ Error 4: Using "3921" for pure Homopolymer PC 👉 Consequence: While sometimes accepted, it risks rejection if technical data proves it is pure PC. Stick to 3920 for pure PC.
✅ Correct Practice:
"Polycarbonate (Homopolymer) Solid Sheet, Clear, 2mm Thickness, UV Coated, for Protective Glazing, Model PC-200"
🎯 VII. Conclusion: Precision Classification, Cost Efficiency!
🎯 Remember These Rules:
🔹 "Pure PC = 3920; Other Plastic = 3921." 🔹 "China Origin = 25% Sec 301 + 10% Sec 122 + Base Duty." 🔹 "Total US Duty = 39.8% to 41.5%." 🔹 "Do not under-declare; the cost of misclassification is 100% of duty + penalties."
📌 Pro Tip: If your product is sourced from Vietnam, Malaysia, or Thailand, you may qualify for exemptions from Section 301/122 duties due to Free Trade Agreements (FTAs) or substantial transformation rules. Always verify the Country of Origin!
📣 Immediate Action:
📞 Contact your customs broker with technical data sheets. 📄 Apply for an Advance Ruling if your product is borderline between 3920 and 3921. 🚀 Optimize your supply chain to navigate high US tariffs!
✨ Professional Customs Clearance Starts with Accurate Classification! 💼 Every Percent of Duty Saved 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。