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:9903.01.25 → USITC:9403.70.40.31 → FOOTNOTE: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:9903.01.25 → USITC:9403.20.00.90 → FOOTNOTE: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:9903.01.25 → USITC:3926.90.99.89 → FOOTNOTE: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:9903.01.25 → USITC:3926.90.40.00 → FOOTNOTE: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,3926.90.40.00is 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
3926.90.40.00if 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 for3926.90.40.00if 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!
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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。