Unsaturated Polyester Transparent 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 |
| 3920631000 | 39.2% | CN | US | 官方文档 |
| 3921190090 | 41.5% | CN | US | 官方文档 |
| 3920632000 | 40.8% | CN | US | 官方文档 |
| 3907995050 | 41.5% | CN | US | 官方文档 |
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AI分析
🛡️ Unsaturated Polyester Transparent Board: HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Analysis
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Full Analysis | Professional-Level Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Unsaturated Polyester Board"?
Unsaturated Polyester (UP) boards are rigid, transparent or translucent sheets made from unsaturated polyester resin, often reinforced with glass fibers (fiberglass) or used in pure form for specific applications like signage, lighting diffusers, or decorative panels. In international trade, the classification depends heavily on the material composition and form factor.
The key distinction lies in whether the product is classified as a "Plate, Sheet, Film, Foil" (Chapter 3903/3907) versus a "Plate, Sheet, Film, Foil, Strip, or Block of Plastics" (Chapter 3920/3921).
⚠️ Key Distinction Point:
- If the board is explicitly made of unsaturated polyester resin (often labeled as "FRP" if reinforced, or pure UP sheets) → It often falls under 3907 or 3920 depending on exact resin type and processing.
- If classified broadly as "Other plastics" or "Plates, sheets... not elsewhere specified" → It may fall under 3921.
- Crucial Note: The Chinese government has imposed additional tariffs under "Section 301" and "Section 122" on many plastic products from China. Accurate HS code selection is vital to determine the final tax burden.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Below are the only HS codes provided in the data source for "Unsaturated Polyester Transparent Board". Each code has a slightly different tax implication due to base tariff variations.
| HS Code | Product Description (Summary) | Form Factor | Base Tariff | Total Tariff (with Surcharges) |
|---|---|---|---|---|
| 3921.90.50.50 | Unsaturated polyester board, material: unsaturated polyester | Board/Sheet | 4.8% | 39.8% |
| 3907.91.50.00 | Unsaturated polyester board, material: unsaturated polyester | Board/Sheet | 6.5% | 41.5% |
| 3920.63.10.00 | Unsaturated polyester board, material: unsaturated polyester | Sheet, Film, Foil | 4.2% | 39.2% |
| 3921.19.00.90 | Unsaturated polyester board, material: polyester plastics | Board, Sheet, Film, Foil | 6.5% | 41.5% |
| 3920.63.20.00 | Unsaturated polyester board, material: unsaturated polyester | Sheet, Film, Foil | 5.8% | 40.8% |
| 3907.99.50.50 | Unsaturated polyester board, material: other polyesters | Board/Sheet | 6.5% | 41.5% |
🔍 Key Observation:
- Lowest Total Tariff: 3920.63.10.00 at 39.2% (Base 4.2% + Surcharges).
- Highest Total Tariff: 3907.91.50.00, 3921.19.00.90, and 3907.99.50.50 all at 41.5%.
- The difference between the highest and lowest is 2.3%, which can be significant for large volumes.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Includes current import cycles (Section 301 & Section 122 tariffs are active)
🎯 1. 3920.63.10.00 — Lowest Tax Burden Option
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Eligibility | ❌ No (Deny De Minimis for Section 301 goods) |
| Legal Basis Path | HTSUS:3920.63.10.00 → Section 301: Footnote 9903.88.01 → Section 122 |
📌 Explanation:
- This code is classified under "Plates, sheets, film, foil, and strip, of plastics" (Chapter 3920).
- The 4.2% base rate is lower than other options, resulting in the lowest total tariff (39.2%).
- Recommendation: If the product can be accurately described as "Sheet, Film, or Foil" and meets the criteria for 3920.63, this is the most cost-effective classification.
🎯 2. 3921.90.50.50 — Moderate Tax Burden
| Item | Content |
|---|---|
| Base Tariff | 4.8% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:3921.90.50.50 → Section 301: Footnote 9903.88.01 → Section 122 |
📌 Explanation:
- Classified under "Other plates, sheets, film, foil, strip, and film, of plastics" (Chapter 3921).
- Base rate is 4.8%, slightly higher than 3920.63.10.00.
- Use this if the product does not fit the specific "polyester resin" subcategory of 3920.63 but is still unsaturated polyester.
🎯 3. 3920.63.20.00 — Alternative Sheet/Film Classification
| Item | Content |
|---|---|
| Base Tariff | 5.8% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:3920.63.20.00 → Section 301 → Section 122 |
📌 Explanation:
- Similar to 3920.63.10.00 but with a higher base rate (5.8% vs 4.2%).
- May apply if the product has specific physical properties that align with this subheading.
🎯 4. 3907.91.50.00 — Highest Tax Burden Option
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:3907.91.50.00 → Section 301 → Section 122 |
📌 Explanation:
- Classified under "Polyesters, in primary forms" (Chapter 3907).
- Base rate is 6.5%, the highest among the options.
- Use this only if the product is imported in primary form (e.g., pellets, granules, or raw sheets not yet processed into boards). If already formed into "boards," this may be incorrect.
🎯 5. 3921.19.00.90 — Other Polyester Plastics
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:3921.19.00.90 → Section 301 → Section 122 |
📌 Explanation:
- Classified under "Plates, sheets, film, foil, and strip, of polyesters" (Chapter 3921).
- Higher base rate (6.5%) due to being in Chapter 3921 ("Other plastics") rather than 3907/3920.
- Apply if the product is broadly classified as "polyester plastic" without further specification.
🎯 6. 3907.99.50.50 — Other Polyesters
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:3907.99.50.50 → Section 301 → Section 122 |
📌 Explanation:
- Similar to 3907.91.50.00 but for "other polyesters."
- Same high base rate (6.5%).
- Use for unsaturated polyesters that do not fit the specific "liquid or other forms" of 3907.91.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (No Exceptions)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material: Unsaturated Polyester; Form: Board/Sheet; Thickness; Transparency; Reinforcement (if any) |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | For chemical handling and safety compliance |
| ✅ Product Photos (Clear Labels) | ✔️ | Show board dimensions, texture, transparency, and any labeling |
| ✅ Commercial Invoice | ✔️ | Clearly state "Unsaturated Polyester Board" and correct HS Code |
| ✅ Packing List | ✔️ | Detail quantity, weight, and packaging type |
| ✅ Certificate of Origin (CO) | ✔️ | Required for Section 301/122 tariff assessment |
| ✅ Test Report (Optional but Recommended) | ✔️ | Physical properties (tensile strength, transparency) to support HS code claim |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material First, Form Second, Tariff Depends on Base Rate!"
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Product is raw polyester sheets | 3907.91.50.00 or 3907.99.50.50 |
Claim as "board" → Risk of misclassification |
| Product is finished transparent board | 3920.63.10.00 (Best) or 3921.90.50.50 |
Claim as "plastic article" → Higher tax |
| Product is reinforced with fiberglass | Still likely 3920.63.10.00 if polyester resin is main component |
Claim as "glass fiber article" → Wrong chapter |
| Product is thin film | 3920.63.10.00 |
Claim as "board" → Incorrect form factor |
✅ 3. Special Cases Handling
| Case | Handling Advice |
|---|---|
| Transparent vs. Opaque | Transparency does not change HS code in Chapter 39, but ensure description matches "transparent" if relevant for buyer |
| Reinforced Boards (FRP) | If >50% glass fiber by weight, may fall under Chapter 70 (Glass). If <50%, stay in Chapter 39 (Plastics) |
| Custom OEM Boards | Provide customer order + design specs to avoid "generic" classification issues |
| Small Samples | Still subject to full tariffs; De Minimis (Section 321) does NOT apply to Section 301 goods |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.63.10.00 |
39.2% (Lowest) | None specific, but compliance with ASTM/UL recommended | High tariffs due to Section 301 & 122 |
| 🇨🇳 China | 3920.63.10.00 |
4.2% (Import Duty) | CCC (if applicable) | No additional surcharges |
| 🇪🇺 EU | 3920.63.10.00 |
6.5% (Duty) | CE, REACH | No Section 301 equivalent |
| 🇦🇺 Australia | 3920.63.10.00 |
5% (Duty) | RCM (if electrical) | No additional surcharges |
| 🇯🇵 Japan | 3920.63.10.00 |
6% (Duty) | PSE (if electrical) | No additional surcharges |
📌 Conclusion:
- USA imposes the highest total tariffs (39.2%–41.5%) due to Section 301 and Section 122.
- EU, Australia, Japan have significantly lower tariffs (5%–6.5%).
- Recommendation: If exporting to the US, optimize HS code to 3920.63.10.00 to save 2.3% compared to other codes. For other markets, focus on CE/REACH compliance.
📌 VI. Common Errors & Pitfall Guide (Blood-Tears Lessons)
❌ Error 1: Misclassifying "board" as "primary form" (3907) when it is already processed
👉 Consequence: Higher base tariff (6.5% vs 4.2%) → Extra 2.3% tax
❌ Error 2: Declaring "polyester plastic" (3921) when product is specifically unsaturated polyester
👉 Consequence: Higher base tariff (6.5% vs 4.2%) → Extra 2.3% tax
❌ Error 3: Assuming "transparent" boards are exempt from Section 301
👉 Consequence: Full 39.2%–41.5% tax applies; no exemptions for transparency
❌ Error 4: Splitting shipments to avoid high value
👉 Consequence: Still subject to full tariffs; may trigger anti-circumvention audits
✅ Correct Approach:
"Unsaturated Polyester Transparent Board, 2mm Thickness, Clear, for Signage Use, Material: Unsaturated Polyester Resin, Form: Sheet/Board"
🎯 VII. Conclusion: Precision in Classification Saves Money!
🎯 Remember the Mantra:
🔹 "3920.63.10.00 is the King of Low Tariffs (39.2%)"
🔹 "Base Rate Matters: 4.2% vs 6.5% = 2.3% Difference"
🔹 "Section 301 & 122 are Non-Negotiable for US Imports"
🔹 "No De Minimis for Section 301 Goods – Declare Everything!"
📌 Pro Tip:
If your board is reinforced with glass fiber, verify if it crosses the threshold into Chapter 70. If it does, tariffs may change significantly. Always consult a customs broker for FRP (Fiberglass Reinforced Plastic) products.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide product specs + Apply for Pre-Ruling (Advance Ruling) from US Customs
🚀 Optimize your HS code to 3920.63.10.00 to save 2.3% on every shipment!
✨ Professional clearance starts with precise classification!
💼 Every percentage point matters in global trade!
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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。