Styrene Plastic Model Board
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921110000 | 40.3% | CN | US | 官方文档 |
| 9503000090 | 10.0% | CN | US | 官方文档 |
| 3921190090 | 41.5% | CN | US | 官方文档 |
商品图片
AI分析
📦 Styrene Plastic Model Board (苯乙烯塑料模型板)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 1. Product Definition & Classification: What exactly is a "Styrene Plastic Model Board"?
A Styrene Plastic Model Board is a rigid, flat component typically used in model kits, architectural mockups, or industrial prototyping. In international trade, its classification depends heavily on its physical state (is it just a sheet? is it part of a kit?) and material composition (polystyrene vs. foam).
There is a critical distinction between: * Raw Material/Components: Sheets or boards that are not yet assembled into a specific model kit. * Finished Goods: Specific components of a model kit that don't fit neatly into other categories.
⚠️ Key Differentiation Point:
- If it is a specific component of a model kit that doesn't fit other subheadings → Falls under "Other" (General Residual Category).
- If it is a generic plastic sheet/board (raw material) → Falls under Plastic Plates/Sheets (Chapter 39).
- If it is foam (lightweight, porous) → Falls under Plastic Foam Plates/Sheets (Chapter 39).
📊 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material/Form |
|---|---|---|---|
9503.00.00.90 |
Other assembled models/sets/components | Specific model board component not classified elsewhere; fits the "Other" residual logic for toys/models. | Model Component |
3921.19.00.90 |
Other plastic plates, sheets, film, foil, and strip (Non-foamed/polystyrene foam) | Generic styrene plastic board; classified as "Other plastic foam plates" if porous, or general plastic board. | Plastic Sheet/Board |
3921.11.00.00 |
Plates, sheets, film, foil, and strip, of polymers of ethylene (Note: Contextual Match) | Based on provided data logic: Classified as "Styrene polymer plastic board." (Note: 3921.11 usually refers to PE, but per provided data, this code is applied to Styrene Polymer Board). | Polymer Plastic Board |
🔍 Critical Note on Data Logic:
- The provided data links3921.11.00.00to "Styrene Polymer Plastic Board." While standard HS codes often place Styrene (Polystyrene) in3921.90or3902, we adhere strictly to the provided data context for this analysis.
-9503.00.00.90is the "Catch-all" for model components that don't fit specific toy categories.
-3921.19.00.90treats the item as a raw plastic sheet/board material.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes, Policy Surcharges)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: Post-November 10, 2025 (Including subsequent imports)
🎯 1. 9503.00.00.90 —— Model Components (Residual Category)
| Item | Content |
|---|---|
| Base Rate | 0.0% (Ad Valorem) |
| USITC Additional Tax (Section 301) | 0.0% (Exempt or not applicable in this specific data context) |
| 122 Clause Tax (IEEPA/China-specific) | +10.0% |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Eligibility | ❌ No (High risk for low-value shipments if misclassified) |
| Legal Basis Path | HS:9503.00.00.90 → 122 Clause: 10% |
📌 Explanation:
- This is the most cost-effective classification among the three options.
- It applies if the board is recognized as a component of a model set rather than raw plastic material.
- The "122 Clause" adds a specific 10% surcharge on Chinese-origin goods.
🎯 2. 3921.19.00.90 —— Other Plastic Foam/Sheet Boards
| Item | Content |
|---|---|
| Base Rate | 6.5% (Ad Valorem) |
| USITC Additional Tax (Section 301) | +25.0% |
| 122 Clause Tax (IEEPA/China-specific) | +10.0% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HS:3921.19.00.90 → USITC: 25% → 122 Clause: 10% |
📌 Note:
- This classification treats the product as raw plastic material.
- The 25% Section 301 tariff significantly increases the cost.
- Use this only if customs strictly requires raw material classification (e.g., bulk sheets for cutting).
🎯 3. 3921.11.00.00 —— Polymer Plastic Board (Styrene Context)
| Item | Content |
|---|---|
| Base Rate | 5.3% (Ad Valorem) |
| USITC Additional Tax (Section 301) | +25.0% |
| 122 Clause Tax (IEEPA/China-specific) | +10.0% |
| Total Tax Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HS:3921.11.00.00 → USITC: 25% → 122 Clause: 10% |
📌 Note:
- Similar to the previous plastic board category, this incurs the 25% Section 301 tariff.
- The base rate is slightly lower (5.3% vs 6.5%), but the total impact is nearly identical to3921.19.00.90.
- Applied when the item is clearly identified as a polymer board but not foam.
🛠️ 4. Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Non-negotiable)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Dimensions, thickness, density, exact material (Polystyrene vs. Foam). |
| ✅ Product Photos (Clear) | ✔️ | Show the board flat, with scale ruler, and any packaging labeling. |
| ✅ Commercial Invoice | ✔️ | Must specify: "Styrene Plastic Model Board" and clarify if it's a raw sheet or model component. |
| ✅ Packing List | ✔️ | Weight and dimensions to determine if it's bulk material or kits. |
| ✅ Material Certificate | ✔️ | Proof of "Styrene Plastic" to justify Chapter 39 vs. 95. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 “Define as Model Component to Save 30%! Don’t Declare as Raw Plastic!”
| Situation | Correct Declaration | Wrong Declaration |
|---|---|---|
| Board is part of a model kit (even if loose) | 9503.00.00.90 |
3921.19.00.90 → Pays 41.5% instead of 10%! |
| Bulk raw sheets for cutting | 3921.19.00.90 |
9503.00.00.90 → Risk of customs reclassification & penalties |
| Foam board (lightweight, porous) | 3921.19.00.90 |
3921.11.00.00 → Misclassification risk |
✅ 3. Special Handling Cases
| Case | Handling Advice |
|---|---|
| Pre-cut Model Parts | Declare as 9503.00.00.90. Provide evidence they are components (e.g., have edges ready for assembly). |
| Bulk Raw Sheets | Must declare as 3921.xxxx. Be prepared for 40%+ tax. Consider packaging to minimize duty base if possible. |
| Hybrid Kits | If the board is bundled with other toys, ensure the principal character is the model board. |
| Misclassification Risk | If customs doubts the "Model" intent, they may shift to Chapter 39 (Plastic) → Tax jumps from 10% to 41.5%. |
🌍 5. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 9503.00.00.90 |
10.0% | Best option for model components. Includes 122 Clause. |
| 🇺🇸 USA | 3921.19.00.90 |
41.5% | High tax due to Section 301 + 122 Clause. Avoid if possible. |
| 🇨🇳 China | 9503.00.00.90 |
~5-7% (Import) | Lower import duties for China. No US Section 301. |
| 🇪🇺 EU | 9503.00.00.90 |
~6.5% | No Section 301. Check for anti-dumping on plastics. |
| 🇬🇧 UK | 9503.00.00.90 |
~6.5% | Post-Brexit tariffs apply. No US-style surcharges. |
📌 Conclusion:
- USA is the critical market where HS Code selection impacts cost by 31.5% (10% vs 41.5%).
- Always argue for9503if the product is model-related.
- If it is raw plastic sheet, you must accept the3921tariff.
📌 6. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "Plastic Board" when it is a Model Component.
👉 Consequence: Tariff jumps from 10% to 41.5%. You pay an extra 31.5% unnecessarily.
❌ Error 2: Declaring "Model Component" when it is Raw Bulk Plastic.
👉 Consequence: Customs reclassifies to 3921, adds 25% Section 301 tax, and issues a penalty for misdeclaration.
❌ Error 3: Ignoring the 122 Clause.
👉 Consequence: Even with 0% base duty, the 10% 122 Clause applies to Chinese goods under 9503. Do not assume "0% tax" means "0% total."
✅ Correct Declaration Example:
"Styrene Plastic Model Board, Cut-to-Size, For Use in Architectural Model Kits, Not Raw Industrial Plastic Sheet, Origin: China"
🎯 7. Conclusion: Precision Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Model Component = 10% (Best Choice)"
🔹 "Raw Plastic Sheet = 41.5% (Expensive)"
🔹 "Misclassification = Penalty + Back Tax"
📌 Pro Tip:
If your product can be argued as a "Model Component" (even if sold in bulk), provide photos showing edges, branding, or kit context. This supports the 9503.00.00.90 classification and saves 31.5% in duties.
📣 Immediate Action:
📞 Consult a customs broker with product photos before shipping.
📄 Clearly label invoices as "Model Component" if applicable.
🚀 Optimize your HS Code to save over 30% in taxes!
✨ Professional Clearance Starts with Precise Classification!
💼 Every percentage point matters in your profit margin!
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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。