Unsaturated Polyester Sound Absorbing Board
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921905050 | 39.8% | CN | US | 官方文档 |
| 3907915000 | 41.5% | CN | US | 官方文档 |
| 3921190090 | 41.5% | CN | US | 官方文档 |
| 3920632000 | 40.8% | CN | US | 官方文档 |
| 3920631000 | 39.2% | CN | US | 官方文档 |
商品图片
AI分析
🎧 Unsaturated Polyester Sound Absorbing Boards (不饱和聚酯吸音板)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Import Strategy
📌 1. Product Definition & Classification: Understanding "Unsaturated Polyester Boards"
Unsaturated Polyester (UP) sound-absorbing boards are engineered materials widely used in acoustic engineering, interior decoration, and industrial noise control. In international trade, these products are classified based on their physical form (board, sheet, film, foil) and material composition (unsaturated polyester resins/plastics).
⚠️ Key Distinction Points:
- If the product is in the form of a solid board/plank → Falls under Heading 3921.
- If the product is in the form of a thin sheet, film, or foil → Falls under Heading 3920.
- Material Specificity: The term "Unsaturated Polyester" specifically refers to thermosetting plastics. If classified as a general "polyester plastic," it may still fall under 3920 or 3921, but the specific HS codes provided below are tailored to "Unsaturated Polyester" descriptions.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Reference)
Based on the provided data, there are 5 specific HS Codes for Unsaturated Polyester Sound Absorbing Boards. Each varies slightly in base tariff due to sub-category distinctions (e.g., specific sub-headings for boards vs. sheets).
| HS Code | Product Description | Physical Form | Base Tariff | Total Tax Rate* |
|---|---|---|---|---|
3921.90.50.50 |
Unsaturated Polyester Board | Board (Unsaturated Polyester) | 4.8% | 39.8% |
3907.91.50.00 |
Unsaturated Polyester Board | Board (Unsaturated Polyester) | 6.5% | 41.5% |
3921.19.00.90 |
Unsaturated Polyester Sheet | Board/Sheet (Polyester Plastic) | 6.5% | 41.5% |
3920.63.20.00 |
Unsaturated Polyester Sheet | Sheet/Film/Foil (Unsaturated Polyester) | 5.8% | 40.8% |
3920.63.10.00 |
Unsaturated Polyester Sheet | Sheet/Film/Foil (Unsaturated Polyester) | 4.2% | 39.2% |
🔍 Critical Note on HS Code
3907.91.50.00:
- Heading 3907 typically covers "Polyesters in primary forms." However, if the product is a rigid board suitable for construction/decoration, it is more commonly classified under 3921 (Other plates, sheets, film, foil and strip, of plastics).
- Risk: Misclassifying a rigid board as a "primary form polyester" (3907) may trigger customs scrutiny. Ensure the product is actually in a "primary form" (e.g., bulk resin, not pre-formed rigid boards) for this code. If it is a rigid acoustic panel, 3921 codes are safer.📌 Explanation of Form:
- Board/Plate (3921): Rigid, thick, structural or semi-structural.
- Sheet/Film/Foil (3920): Thin, flexible, or lightweight sheets.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 (Current Trade War Context)
All listed HS codes are subject to the following cumulative tariff structure:
🎯 Universal Surcharge Components for All Codes
| Component | Rate | Source |
|---|---|---|
| Base Tariff | 4.2% – 6.5% | HTSUS General Rate |
| Section 301 Surcharge | +25.0% | US Trade Act (China-specific) |
| "Section 122" Surcharge | +10.0% | Note: Referenced as "122条款关税" in data. Likely refers to a specific administrative duty or trade remedy measure. |
| Total Tax Rate | 39.2% – 41.5% | Sum of all above |
🎯 Detailed Breakdown by HS Code
1. 3921.90.50.50 – Unsaturated Polyester Board (Board Form)
| Item | Detail |
|---|---|
| Base Tariff | 4.8% |
| 301 Surcharge | +25.0% |
| 122 Clause Surcharge | +10.0% |
| Total Tax | 39.8% |
| Calculation | CIF Value × 39.8% |
| De Minimis Exemption | ❌ Not Eligible (Section 301 goods are excluded from de minimis relief) |
2. 3907.91.50.00 – Unsaturated Polyester Board (Primary Form)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| 301 Surcharge | +25.0% |
| 122 Clause Surcharge | +10.0% |
| Total Tax | 41.5% |
| Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible |
3. 3921.19.00.90 – Unsaturated Polyester Board (Polyester Plastic)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| 301 Surcharge | +25.0% |
| 122 Clause Surcharge | +10.0% |
| Total Tax | 41.5% |
| Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible |
4. 3920.63.20.00 – Unsaturated Polyester Sheet (Film/Foil Form)
| Item | Detail |
|---|---|
| Base Tariff | 5.8% |
| 301 Surcharge | +25.0% |
| 122 Clause Surcharge | +10.0% |
| Total Tax | 40.8% |
| Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Eligible |
5. 3920.63.10.00 – Unsaturated Polyester Sheet (Film/Foil Form)
| Item | Detail |
|---|---|
| Base Tariff | 4.2% |
| 301 Surcharge | +25.0% |
| 122 Clause Surcharge | +10.0% |
| Total Tax | 39.2% |
| Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Key Takeaway:
- The 122 Clause Surcharge (10%) is a constant factor across all codes, adding significant cost.
- The Section 301 Surcharge (25%) is non-negotiable for Chinese-origin goods.
- Total Effective Tariff ranges from 39.2% to 41.5%, which is extremely high for imported plastics.
🛠️ 4. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must explicitly state "Unsaturated Polyester" (not just "Plastic") and "Sound Absorbing." |
| ✅ Certificate of Origin (CO) | ✔️ | Proves Chinese origin to apply (or avoid) specific surcharges. |
| ✅ Commercial Invoice | ✔️ | Must list CIF value clearly. |
| ✅ Packing List | ✔️ | Details weight and dimensions. |
| ✅ Bill of Lading/Air Waybill | ✔️ | Proof of shipment. |
| ✅ Third-Party Test Report | ✔️ | Critical: Proof of acoustic performance (NRC/SRC values) and material composition (GC/FTIR analysis) to justify "Unsaturated Polyester" classification. |
✅ 2. Classification Strategy (Key Mantra)
🔥 "Form Dictates Code: Rigid = 3921, Thin = 3920. Name It 'Unsaturated Polyester' to Avoid Misclassification."
| Scenario | Recommended HS Code | Reason |
|---|---|---|
| Rigid Acoustic Panels (e.g., wall panels, ceiling tiles) | 3921.90.50.50 or 3921.19.00.90 |
Fits "Board/Plate" definition under 3921. |
| Thin Acoustic Membranes/Foils | 3920.63.10.00 or 3920.63.20.00 |
Fits "Sheet/Film/Foil" definition under 3920. |
| Bulk Resin/Primary Form | 3907.91.50.00 |
High Risk: Only use if product is NOT a finished board. |
⚠️ Warning:
- Do NOT classify rigid boards as3907(Primary Forms) unless they are raw materials. Customs may reject this if the product is a finished acoustic panel.
- Do NOT use general "Plastic Board" descriptions. Must specify "Unsaturated Polyester" to match the specific HS code descriptions in the data.
✅ 3. Special Handling
| Situation | Advice |
|---|---|
| Hybrid Products (e.g., UP Board + Aluminum Frame) | Declare the main material/component. If the UP board is the core function, classify under UP codes. Separate packaging for frames may help, but risk remains. |
| Sample Shipments | ❌ No De Minimis: Section 301 goods are excluded from the $800 de minimis threshold. Even samples pay full tariff. |
| Re-export/Transshipment | If shipped via Vietnam/Mexico, ensure no substantial transformation occurs, or you may still be subject to US origin rules if the value addition is minimal. |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Approx. Total Tariff | Notes |
|---|---|---|---|
| 🇺🇸 United States | 3921.90.50.50 |
39.8% - 41.5% | High due to 301 + 122 Clause. No exemptions. |
| 🇨🇳 China | 3921.90.50.50 |
~4.8% (Import) | Lower base tariff. No US-style surcharges. |
| 🇪🇺 EU | 3921.90 |
~4.5% - 6.5% | No Section 301. VAT applies separately. |
| 🇯🇵 Japan | 3921.90 |
~4.3% - 5.5% | No major surcharges for Chinese plastics. |
| 🇰🇷 South Korea | 3921.90 |
0% - 4.0% | FTA benefits may apply if rules of origin met. |
📌 Conclusion:
- The US market is the most expensive due to the 35% combined surcharge (25% + 10%).
- Cost Saving Tip: Consider sourcing from non-China origins (e.g., Vietnam, Thailand) if possible, as they may avoid the 25% Section 301 surcharge (subject to US Customs scrutiny on transshipment).
📌 6. Common Errors & Pitfalls (Blood Lessons)
❌ Error 1: Classifying rigid acoustic boards as 3907 (Primary Forms)
👉 Consequence: Customs may reject or reclassify, causing delays and penalties. Use 3921 for boards.
❌ Error 2: Failing to specify "Unsaturated Polyester" in the description
👉 Consequence: Misclassification under generic "Plastic" codes may lead to incorrect duty assessment or audit flags.
❌ Error 3: Assuming De Minimis Applies to Samples
👉 Consequence: Section 301 goods are excluded. Even small shipments will incur full tariffs.
❌ Error 4: Ignoring the "122 Clause" Surcharge
👉 Consequence: Underestimating total landed cost by 10%. Always include this in profit margin calculations.
✅ Correct Description Example:
"Unsaturated Polyester Sound Absorbing Board, Rigid, 12mm Thickness, White, for Interior Acoustic Treatment, HS Code 3921.90.50.50"
🎯 7. Conclusion: Professional Declaration, Cost Control, Efficiency!
🎯 Remember the Mantra:
🔹 "Rigid Boards = 3921, Thin Sheets = 3920. Name 'Unsaturated Polyester' Clearly."
🔹 "301 + 122 = 35% Surcharges. No De Minimis. Plan Your Costs!"
🔹 "HS Code Determines Life or Death of Margin. Declare Accurately!"
📌 Pro Tip:
If you are shipping to the US, calculate your landed cost carefully with the 39.2% - 41.5% total tariff rate. Consider applying for a Binding Ruling from US Customs and Border Protection (CBP) if your product form is ambiguous, to avoid future disputes.
📣 Immediate Action:
📞 Consult a Licensed Customs Broker + Provide Material Test Reports + Accurately Describe "Unsaturated Polyester"
🚀 Ensure Smooth Customs Clearance, Avoid Delays, and Protect Your Margins!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Your Cost Should Be Precisely Calculated!
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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。