Polyethylene Polymer Composite Board
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3920992000 | 39.2% | CN | US | 官方文档 |
| 3921904090 | 39.2% | CN | US | 官方文档 |
| 3921905050 | 39.8% | CN | US | 官方文档 |
| 3921190090 | 41.5% | CN | US | 官方文档 |
| 3920100000 | 39.2% | CN | US | 官方文档 |
商品图片
AI分析
🧱 Polyethylene Polymer Composite Board
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What Exactly Is It?
"Polyethylene Polymer Composite Board" refers to rigid or semi-rigid plastic sheeting used in construction, packaging, or industrial applications. In international trade, the classification depends heavily on the structural composition (is it a simple sheet or a laminated composite?) and the specific polymer type (pure Polyethylene vs. other plastics).
Key Distinctions: * Composite/Laminated (Layered): If the board consists of multiple layers bonded together (e.g., plastic foil + another material), it falls under Chapter 39.20. * Monolithic Sheet/Plate (Single Material): If it is a single solid piece of plastic (even if textured or foamed), it falls under Chapter 39.21. * Material Specifics: Pure Polyethylene (PE) has a specific subheading (3920.10), whereas "Plastic" as a general category or other polymers fall under other subheadings (3921.90).
⚠️ Critical Classification Point:
- If the product is explicitly "Composite" or "Laminated" (multiple layers bonded) → Look at 3920.xxxx.
- If the product is a "Plate" or "Board" made of PE specifically → Look at 3920.10 or 3921.19.
- If the description is generic "Plastic Board" without specifying "Composite" structure → Look at 3921.xxxx.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the precise classifications for "Polyethylene Polymer Composite Board":
| HS Code | Product Description | Applicable Scenario | Material/Structure | Total Tax Rate |
|---|---|---|---|---|
| 3920.99.20.00 | Plastic Composite Board | Multi-layer laminated sheets, composite materials | Plastic, Composite/Laminated | 39.2% |
| 3921.90.40.90 | Plastic Board (Other) | General purpose plastic plates/sheets not elsewhere specified | Plastic, Monolithic Board | 39.2% |
| 3921.90.50.50 | Plastic Board/Sheet/Film | Generic plastic boards, sheets, or films | Plastic, Board Form | 39.8% |
| 3921.19.00.90 | Polyethylene Thick Plate | Specific PE thick plates, not elsewhere specified | Polyethylene (Plastic), Thick Plate | 41.5% |
| 3920.10.00.00 | Polyethylene Polymer Board | Boards made specifically of ethylene polymers | Polyethylene, Board Form | 39.2% |
🔍 Key Insight:
- 3920.10.00.00 is the most precise fit if the material is 100% Polyethylene and it is considered a "board" under Chapter 39.20.
- 3920.99.20.00 applies if the board is composite/laminated (even if PE is one layer).
- 3921.19.00.90 attracts a higher base tariff (6.5%) because it specifies "Thick Plate" under a different subheading logic, leading to a higher total rate (41.5%).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: As per current trade policies (Section 301, Section 122)
🎯 1. 3920.10.00.00 & 3920.99.20.00 & 3921.90.40.90 — Most Common Classifications
| Item | Details |
|---|---|
| Base Duty Rate | 4.2% (Ad Valorem) |
| Section 301 Surtax | +25.0% (USITC Footnote) |
| Section 122 Surtax | +10.0% (IEEPA/Trade Act Surcharges) |
| Total Effective Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Eligible (Denied) |
| Legal Basis Path | USITC:3920.10.00.00 → SECTION301:25% → SECTION122:10% |
📌 Explanation:
- These three HS codes share the same base rate (4.2%) and thus the same total surtax structure.
- Total 39.2% is composed of:
- 4.2% MFN (Most Favored Nation) Base Rate.
- 25.0% Section 301 Tariff (Targeting Chinese goods).
- 10.0% Section 122 Tariff (Additional surcharge).
🎯 2. 3921.90.50.50 — Plastic Board/Sheet/Film
| Item | Details |
|---|---|
| Base Duty Rate | 4.8% |
| Section 301 Surtax | +25.0% |
| Section 122 Surtax | +10.0% |
| Total Effective Tax Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Note:
- The base rate is slightly higher (4.8% vs 4.2%), resulting in a 39.8% total rate.
- This applies to generic plastic boards not specified as PE or composite in the specific subheading.
🎯 3. 3921.19.00.90 — Polyethylene Thick Plate
| Item | Details |
|---|---|
| Base Duty Rate | 6.5% |
| Section 301 Surtax | +25.0% |
| Section 122 Surtax | +10.0% |
| Total Effective Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Warning:
- This code has the highest base rate (6.5%).
- Even with the same surtaxes, the total hits 41.5%.
- Use this only if the product is strictly a "Thick Plate" of PE and does not fit the "Board" definition in 3920.10.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Must Provide | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Material (PE, PVC, etc.), Structure (Single layer vs. Laminated), Thickness, Dimensions. |
| ✅ Composition Statement | ✔️ | Clearly state if it is "Laminated/Composite" (for 3920) or "Monolithic" (for 3921). |
| ✅ Product Photos | ✔️ | Show cross-section to prove layers (if composite) or uniform texture (if monolithic). |
| ✅ Commercial Invoice | ✔️ | Describe as "Polyethylene Plastic Board" or "Laminated Plastic Composite Sheet". Avoid vague terms. |
| ✅ Packing List | ✔️ | Include weight and dimensions. |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for proving Chinese origin (subject to surtaxes). |
✅ 2. Declaration Tips (Critical Rules)
🔥 "Structure Defines Code, Material Defines Rate!"
| Scenario | Correct HS Code | Error to Avoid |
|---|---|---|
| Multi-layer Plastic Sheet | 3920.99.20.00 (Composite) |
Misclassifying as 3921 (Non-composite) → Risk of penalty. |
| Pure PE Board | 3920.10.00.00 |
Using 3921.19 (Higher base rate 6.5%) unnecessarily. |
| Generic Plastic Plate | 3921.90.40.90 |
Vague description "Plastic Board" may trigger audit; specify material. |
| Thick PE Plate | 3921.19.00.90 |
Only use if "Thick Plate" definition applies; otherwise 3920.10 is safer. |
⚠️ Common Mistake:
- Labeling a laminated product as a single-layer board to avoid complexity.
- Result: Customs may inspect and reclassify, leading to delays, fines, and potential back-taxes.
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| OEM Custom Boards | Provide customer specs + material MSDS. Proves intended use and composition. |
| Recycled Plastic | If made from recycled PE, still subject to same HS codes; ensure "Recycled" is declared if required for environmental compliance. |
| Hybrid Materials | If the board contains non-plastic layers (e.g., metal foil + PE), it may fall outside Chapter 39 entirely. Consult a customs broker. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.10.00.00 or 3920.99.20.00 |
39.2% (Total) | None specific | High surtaxes (301 + 122). |
| 🇨🇳 China | 3920.10.00.00 |
~5-6% | RoHS (if applicable) | No surtaxes for domestic entry. |
| 🇪🇺 EU | 3920.10.00 |
~3-6% | REACH + RoHS | No Section 301/122 equivalent. |
| 🇯🇵 Japan | 3920.10.00 |
~4-8% | JIS + RoHS | No major surtaxes. |
📌 Conclusion:
- USA is the most expensive market due to 39.2% total tax.
- No de minimis exemption applies.
- Accurate classification between 3920 (Composite) and 3921 (Non-composite) is crucial to avoid overpaying or underpaying (which leads to penalties).
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring "Plastic Board" without specifying material.
👉 Consequence: Customs may assign the highest base rate (3921.19.00.90 → 41.5%) due to lack of specificity.
❌ Error 2: Failing to declare "Composite/Laminated" structure.
👉 Consequence: If inspected and found to be layered, reclassification to 3920.99.20.00 may trigger back taxes and penalties.
❌ Error 3: Ignoring Section 122 Tariff.
👉 Consequence: Assuming only 301 (25%) applies. 10% additional surtax is also active, totaling 35%+ on top of base.
❌ Error 4: Misidentifying "Polyethylene" as generic "Plastic".
👉 Consequence: Using 3921.90 (Base 4.8%) instead of 3920.10 (Base 4.2%) adds 0.6% extra tax unnecessarily.
✅ Correct Practice:
"Polyethylene (PE) Laminated Plastic Board, 5mm Thick, Multi-layer Composite, For Industrial Packaging, HS Code: 3920.99.20.00"
🎯 VII. Conclusion: Precise Classification, Cost Optimization!
🎯 Remember the Formula:
🔹 Composite? → 3920.xxxx
🔹 Pure PE Board? → 3920.10.00.00 (Base 4.2%)
🔹 Generic Plastic Board? → 3921.90.40.90 (Base 4.2%)
🔹 Total Tax in USA: 39.2% (for 3920/3921.90.40) to 41.5% (for 3921.19.00).
📌 Pro Tip:
- Always provide cross-section photos to prove layering (or lack thereof).
- Use pre-rulings from CBP if the product structure is ambiguous.
- Do not rely on de minimis (under $800) as it is explicitly denied for these categories from China.
📣 Immediate Action:
📞 Verify product structure (Laminated vs. Monolithic) with your manufacturer.
🚀 Apply for CBP Pre-Ruling if uncertain about "Composite" definition.
💰 Budget for 39.2% - 41.5% total landed cost impact for US imports.
✨ Professional Clearance, Starting with Accurate Classification!
💼 Your Profit Margin Depends on the Decimal Points in HS Codes!
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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。