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acrylic document holder

CN → US
HS编码 关税税率 原产国 目的国 文档
9403704031 35.0% CN US 官方文档
9403200090 85.0% CN US 官方文档
3926909989 22.8% CN US 官方文档
3926904000 12.8% CN US 官方文档

商品图片

AI分析

📑 Acrylic Document Holder (Acrylic Organizer/Display Unit)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Know What an "Acrylic Document Holder" Is?

An Acrylic Document Holder is typically a transparent, rigid container or stand made of Polymethyl Methacrylate (PMMA), widely known as Acrylic. In international trade, its classification depends heavily on its primary function and structural composition:

  • As Furniture/Exhibit Equipment: If it is designed to hold documents in an office setting, or display items in a retail/storefront context, it falls under Chapter 94 (Furniture).
  • As Plastic Article: If it is considered a simple "article" without being strictly "furniture" (e.g., a small desktop organizer, a simple tray, or a component part), it falls under Chapter 39 (Plastics and Articles Thereof).

⚠️ Critical Distinction:
- If the item is substantial, standalone, and used for furnishing a room (e.g., a large desk organizer, a file cabinet component, or a retail display stand) →归入 9403.70.40.31 (Furniture).
- If it is a simple general-purpose plastic container or other article not meeting the definition of furniture → 归入 3926.90.99.89 or 3926.90.40.00 (Plastic Articles).


📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

HS Code Product Description Applicable Scenario Reason for Classification
9403.70.40.31 Acrylic Furniture/Display Articles (Furniture Category) Office document holders, retail display stands, showroom exhibits Furniture/Exhibit: Substantial structure, used for furnishing or displaying.
9403.70.40.31 Acrylic Display Articles (Fallback Furniture Category) Generic acrylic holders used in exhibitions or offices Furniture: Fits the "other furniture"兜底 (catch-all) category.
9403.20.00.90 Acrylic Finished Consumer Goods (Plastic Category) Simple desktop organizers, generic plastic containers Plastic Logic: Classified as a general plastic consumer good, not strict furniture.
3926.90.99.89 Other Acrylic/Plastic Articles Small trays, simple holders, non-furniture plastic items Plastic Category: General "other" plastic articles, basic structure.
3926.90.40.00 Other Acrylic Articles (PMMA Material Specific) Acrylic items specifically made of Polymethyl Methacrylate (PMMA) Material Specific: Based on PMMA material classification logic.

🔍 Key Reminder:
- High-Tax Risk: Items classified as Furniture (9403...) often attract higher tariffs due to Section 301 and IEEPA duties compared to general plastic articles.
- Material vs. Function: If the acrylic item is a simple tray or small holder, customs may prefer Chapter 39. If it is a large, structured stand or desk organizer, Chapter 94 is more likely.


💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)

Applicable Country: USA (US)
Origin: China (CN)
Effective Time: November 10, 2025 (and subsequent imports)

🎯 1. 9403.70.40.31 —— Acrylic Furniture/Display Articles (Furniture Category)

Item Details
Base Tariff 0.0% (ad valorem)
Section 301 Surcharge +25.0% (USITC Footnote 9903.88.01)
IEEPA Surcharge (Section 122) +10.0% (Targeting China/HK products)
Total Tariff 35.0%
Tax Calculation CIF Value × 35%
De Minimis Exemption? No (deny_de_minimis)
Legal Basis Path IEEPA:9903.01.25USITC:9403.70.40.31FOOTNOTE:9903.88.01

📌 Explanation:
- This classification is treated as Furniture.
- The 25% is the Section 301 tariff on Chinese furniture/plastic furniture.
- The 10% is the IEEPA surcharge effective from Nov 2025.
- Total 35% is significant. Misclassification here increases costs.


🎯 2. 9403.20.00.90 —— Acrylic Finished Consumer Goods (Plastic Category Logic)

Item Details
Base Tariff 0.0%
Section 301 Surcharge +25.0%
IEEPA Surcharge (Section 122) +10.0%
Steel/Aluminum/Copper Surcharge +50.0% (If mixed with metals)
Total Tariff 85.0% (Pure Acrylic: 35%)
Tax Calculation CIF Value × 85% (if metal parts included) or × 35% (pure acrylic)
De Minimis Exemption? No (deny_de_minimis)
Legal Basis Path IEEPA:9903.01.25USITC:9403.20.00.90FOOTNOTE:9903.88.01

📌 Warning:
- This code has a higher base risk. If the document holder has any metal components (e.g., metal clips, frames), the tariff can skyrocket to 85% due to the additional 50% surcharge on metal.
- Pure acrylic items should avoid this code if possible, as it is a "catch-all" for plastic consumer goods with high scrutiny.


🎯 3. 3926.90.99.89 —— Other Acrylic/Plastic Articles

Item Details
Base Tariff 5.3%
Section 301 Surcharge +7.5%
IEEPA Surcharge (Section 122) +10.0%
Total Tariff 22.8%
Tax Calculation CIF Value × 22.8%
De Minimis Exemption? No (deny_de_minimis)
Legal Basis Path IEEPA:9903.01.25USITC:3926.90.99.89FOOTNOTE:9903.88.01

📌 Advantage:
- This is the most cost-effective option for pure acrylic holders if they can be classified as "other plastic articles" rather than furniture.
- Total 22.8% is significantly lower than the 35% furniture rate.


🎯 4. 3926.90.40.00 —— Other Acrylic Articles (PMMA Specific)

Item Details
Base Tariff 2.8%
Section 301 Surcharge 0.0% (Exempted under specific PMMA rules?)
IEEPA Surcharge (Section 122) +10.0%
Total Tariff 12.8%
Tax Calculation CIF Value × 12.8%
De Minimis Exemption? No (deny_de_minimis)
Legal Basis Path IEEPA:9903.01.25USITC:3926.90.40.00FOOTNOTE:9903.88.01

📌 Best Option:
- This is the lowest tariff at 12.8%.
- It specifically targets PMMA (Acrylic) materials.
- Crucial: You must prove the product is made of pure PMMA and is not "furniture." Simple holders, trays, and organizers are good candidates.


🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)

✅ 1. Documentation Checklist (Essential)

Document Required Notes
Product Specifications ✔️ Material: 100% PMMA/Acrylic. Dimensions. Weight.
Product Photos ✔️ Clear images showing no metal parts (if claiming 3926.90.40.00).
Material Certificate ✔️ Proof of PMMA composition.
Commercial Invoice ✔️ Description: "Acrylic Document Holder, PMMA Material, No Metal Parts."
Packing List ✔️ Confirm no additional metal accessories.

✅ 2. Declaration Strategy (Key Mnemonics)

🔥 "Pure Acrylic = 3926.90.40.00 (12.8%)! Furniture = 9403.70.40.31 (35%)! No Metal = Safe!"

Scenario Correct Declaration Wrong Practice
Simple acrylic tray/holder 3926.90.40.00 Declare as "Furniture" → 35%
Large desk organizer (Furniture-like) 9403.70.40.31 Declare as "Plastic Part" → Audit Risk
Holder with metal clips 9403.20.00.90 or 3926.90.99.89 Claim 12.8% → Penalty!
Generic plastic container 3926.90.99.89 Overcomplicate with PMMA-specific codes

✅ 3. Special Cases

Case Handling Advice
Acrylic + Metal Brackets Do NOT use 3926.90.40.00. Use 9403.20.00.90 or 3926.90.99.89 and accept higher tariffs.
Custom Design/OEM Provide design drawings to prove it is a "holder" not "furniture" if aiming for 3926.
Retail Display Stand Likely 9403.70.40.31 (Furniture) due to size and function.
Small Desktop Organizer Aim for 3926.90.40.00 (PMMA) to save 22.2% in tariffs.

🌍 V. Global Market Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff Certification Notes
🇺🇸 USA 3926.90.40.00 12.8% None Best rate for pure PMMA.
🇨🇳 China 3926.90.99.89 5% None Low base tariff.
🇪🇺 EU 3926.90.99.97 0% - 4% CE No IEEPA tariffs.
🇬🇧 UK 3926.90.99.90 0% - 5% UKCA Post-Brexit rules.
🇦🇺 Australia 3926.90.99.90 5% GHS No surcharges.

📌 Conclusion:
- USA is the only market with significant IEEPA/Section 301 surcharges.
- For pure acrylic holders, 3926.90.40.00 is the golden ticket for US imports, reducing tariffs from 35% to 12.8%.
- Avoid furniture classification unless the item is large and structurally complex.


📌 VI. Common Errors & Pitfall Guide (Lessons Learned)

Error 1: Declaring a simple acrylic tray as "Furniture" (9403...)
👉 Consequence: Pay 35% instead of 12.8%. Unnecessary cost!

Error 2: Using 3926.90.40.00 for a holder with metal parts
👉 Consequence: Customs audit, fine, and forced reclassification to 85% or 35%.

Error 3: Not providing PMMA material proof
👉 Consequence: Customs assumes generic plastic → Classify under 3926.90.99.89 (22.8%). Higher cost.

Error 4: Mislabeling as "Plastic Bag" or "Container"
👉 Consequence: Delayed clearance, incorrect duty assessment.

Correct Practice:

"Acrylic Document Holder, 100% PMMA, Clear, No Metal Parts, Model XYZ"
HS Code: 3926.90.40.00
Total Duty: 12.8%


🎯 VII. Conclusion: Precise Classification Saves Money!

🎯 Remember the Mnemonic:

🔹 "Pure PMMA = 12.8%! Metal Added = 35-85%! Furniture = 35%! No Metal = Save Big!"
🔹 "HS Code defines duty, 22% difference is huge, correct declaration saves thousands!"


📌 Pro Tip:

  • For US imports, always aim for 3926.90.40.00 if your product is 100% Acrylic/PMMA and not furniture.
  • Provide material certificates and photos without metal to support this classification.
  • Avoid furniture codes (9403...) unless the item is large and structurally complex.

📣 Take Action Now:

📞 Contact your customs broker with product photos.
📄 Request pre-ruling for 3926.90.40.00 if eligible.
🚀 Reduce your duty cost by 22.2% through accurate classification!


Professional Clearance Starts with Precise Classification!
💼 Every Cent Counts! Optimize Your Supply Chain Today!

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。

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。