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acrylic packaging material

CN → US
HS编码 关税税率 原产国 目的国 文档
3923109000 38.0% CN US 官方文档
3920515090 41.5% CN US 官方文档
3923900080 38.0% CN US 官方文档
3920511000 41.0% CN US 官方文档
3926904000 12.8% CN US 官方文档

商品图片

AI分析

📦 Acrylic Packaging Material: HS Code Classification & Customs Clearance Strategy (2026)


🌐 HS Code Reference & Customs Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Acrylic"?

Acrylic packaging materials are primarily made from Polymethyl Methacrylate (PMMA), a transparent thermoplastic. In international trade, the classification depends heavily on its physical form (finished packaging vs. raw material/film) and specific application.

Key Distinctions: - Finished Packaging Items (e.g., boxes, signs, containers): Classified under Chapter 39.23 or 39.26. - Raw Material/Films/Sheets (e.g., rolls, sheets for further processing): Classified under Chapter 39.20.

⚠️ Critical Decision Point:
- If it is a finished good used directly for transport/packaging (e.g., a specific box or sign holder) → 39.23 or 39.26.
- If it is a generic film/sheet made of acrylic polymer → 39.20.
- If it is specifically a display sign made of acrylic → 39.26.


📊 II. HS Code Classification Details (2026 Latest Tariff Data)

HS Code Product Description Application Scenario Key Characteristics
3923.10.90.00 Acrylic resin packaging materials; plastics; for packaging purposes General plastic packaging items not elsewhere specified Classified under "Other" packaging articles; general use
3920.51.50.90 Acrylic resin packaging materials; acrylic polymer; film/plate/film form Raw acrylic films, sheets, plates, or foils Non-foamed, non-reinforced; falls under "plates, sheets, film, foil, and strip"
3923.90.00.80 Acrylic resin packaging materials; plastics; for transport or packing Other transport/packing articles made of plastic Classified under "Other" articles for transport or packing
3920.51.10.00 Acrylic resin packaging materials; polymethyl methacrylate (PMMA); non-foamed & unreinforced film/sheet Specific PMMA films/sheets for industrial use Strictly PMMA; non-foamed; non-reinforced
3926.90.40.00 Acrylic sign materials; plastics; other plastic articles Acrylic signage, display boards, decorative signs Specifically for signs/displays; different tax treatment

🔍 Key Insight:
- 3920 codes apply to semi-finished goods (films, sheets).
- 3923 codes apply to finished packaging articles.
- 3926 code applies to signs/display items.
- Misclassification between "film" and "finished packaging" can lead to significant duty differences.


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

Applicable Country: United States (US)
Origin: China (CN)
Effective Date: Current rates include Section 301 and Section 122 add-ons.

🎯 1. 3923.10.90.00 — Acrylic Packaging Materials (Other Packaging Articles)

Item Details
Base Tariff 3.0%
Section 301 Surcharge +25.0%
Section 122 Surcharge +10.0%
Total Tax Rate 38.0%
Tax Calculation CIF Value × 38.0%
De Minimis Exemption? No (Denied)
Legal Basis Base Duty + Section 301 (25%) + Section 122 (10%)

📌 Explanation:
- 38% total tax is high due to multiple add-ons.
- This code is for general plastic packaging that doesn't fit more specific subheadings.


🎯 2. 3920.51.50.90 — Acrylic Films/Sheets (Other Acrylic Polymer Films)

Item Details
Base Tariff 6.5%
Section 301 Surcharge +25.0%
Section 122 Surcharge +10.0%
Total Tax Rate 41.5%
Tax Calculation CIF Value × 41.5%
De Minimis Exemption? No (Denied)
Legal Basis Base Duty + Section 301 (25%) + Section 122 (10%)

📌 Explanation:
- 41.5% total tax is the highest among these categories.
- Applies to generic acrylic films/sheets (non-PMMA specific or less specific).
- High base duty (6.5%) combined with add-ons makes this the most expensive option.


🎯 3. 3923.90.00.80 — Acrylic Packaging Materials (Other Transport/Packing Articles)

Item Details
Base Tariff 3.0%
Section 301 Surcharge +25.0%
Section 122 Surcharge +10.0%
Total Tax Rate 38.0%
Tax Calculation CIF Value × 38.0%
De Minimis Exemption? No (Denied)
Legal Basis Base Duty + Section 301 (25%) + Section 122 (10%)

📌 Explanation:
- 38% total tax (same as 3923.10.90.00).
- For other plastic packaging articles not covered by 3923.10.


🎯 4. 3920.51.10.00 — PMMA Acrylic Films/Sheets (Specific)

Item Details
Base Tariff 6.0%
Section 301 Surcharge +25.0%
Section 122 Surcharge +10.0%
Total Tax Rate 41.0%
Tax Calculation CIF Value × 41.0%
De Minimis Exemption? No (Denied)
Legal Basis Base Duty + Section 301 (25%) + Section 122 (10%)

📌 Explanation:
- 41.0% total tax.
- Slightly lower than 3920.51.50.90 due to a lower base duty (6.0% vs 6.5%).
- Specific to Polymethyl Methacrylate (PMMA) films/sheets.


🎯 5. 3926.90.40.00 — Acrylic Sign Materials

Item Details
Base Tariff 2.8%
Section 301 Surcharge +0.0%
Section 122 Surcharge +10.0%
Total Tax Rate 12.8%
Tax Calculation CIF Value × 12.8%
De Minimis Exemption? No (Denied)
Legal Basis Base Duty + Section 122 (10%)

📌 Explanation:
- 12.8% total tax is the lowest rate.
- No Section 301 surcharge applies to this specific subheading for signs.
- Crucial Advantage: If your product is a sign or display board, classify here to save ~25-28% in duties.


🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)

✅ 1. Documentation Checklist (Non-Negotiable)

Document Required Notes
Product Specification Sheet ✔️ Must specify material (PMMA/Acrylic), form (sheet/film/packaging), and usage.
Product Photos ✔️ Clear images showing the item. If it's a sign, show the sign. If it's a film, show the roll/sheet.
Commercial Invoice ✔️ Clearly state: "Acrylic Packaging Material" or "Acrylic Sign". Avoid vague terms like "Plastic Item".
Packing List ✔️ Detail contents to prove it's not a mixed shipment with electronics.
Certificate of Origin (CO) ✔️ Needed for any potential future exemptions (though currently none for China/US).
Material Composition Proof ✔️ Lab test or manufacturer declaration confirming PMMA/Acrylic content.

✅ 2. Declaration Tips (Key Mantra)

🔥 "Form Determines Code, Sign Gets Discount, Film Pays More!"

Scenario Correct HS Code Wrong Way Consequence
Acrylic Sign/Display Board 3926.90.40.00 Misclassified as 3923 (Packaging) Pay 38% instead of 12.8% → Massive Overpayment!
Acrylic Film/Sheet (Raw Material) 3920.51.10.00 or 3920.51.50.90 Misclassified as 3923 (Finished Package) Wrong tax rate (41% vs 38%) + Potential Audit
Finished Acrylic Packaging Box 3923.10.90.00 or 3923.90.00.80 Misclassified as 3926 (Sign) Customs may reject if not a sign; audit risk
Mixed Shipment (Sign + Packaging) Separate Line Items Lump Sum Declaration High risk of misclassification and penalties

✅ 3. Special Situations

Situation Handling Advice
Custom-Made Acrylic Signs Provide design files or photos proving it's a sign, not just a plastic sheet. Claim 3926.90.40.00.
Acrylic Sheets for B2B Fabrication Clearly declare as "Raw Material" or "Film/Sheet". Use 3920 codes. Do not call it "packaging" if it's a raw sheet.
Acrylic Packaging for Cosmetics Use 3923.10.90.00 or 3923.90.00.80. Ensure description matches "packaging article".
Importing from Non-China Origins If origin is Vietnam/Malaysia, check for IEEPA exemptions. Rates may be lower.

🌍 V. Global Market Comparison (2026)

Country/Region Recommended HS Code Tariff (China Origin) Certification Notes
🇺🇸 USA 3926.90.40.00 (Signs) / 3920.51.10.00 (Films) 12.8% (Signs) / 41.0% (Films) None specific High Section 301/122 impact. Signs are cheapest.
🇨🇳 China 3926.90.40.00 / 3920.51.10.00 ~2.8% / ~6.0% CCC (if applicable) No Section 301/122. Lower base duties.
🇪🇺 EU 3926.90.90 / 3920.51 ~2.5% - 3.0% REACH / RoHS No Section 301. Lower overall cost.
🇬🇧 UK 3926.90.90 / 3920.51 ~2.5% - 3.0% UKCA / RoHS Post-Brexit rules apply.
🇯🇵 Japan 3926.90.90 / 3920.51 ~2.0% - 3.0% PSE (if electrical) No Section 301.

📌 Conclusion:
- USA has the highest tariffs due to Section 301 and Section 122.
- Acrylic Signs (3926) are the most tax-efficient entry point into the US (12.8% vs 38-41%).
- Acrylic Films/Sheets (3920) are the most expensive (41.0-41.5%).


📌 VI. Common Mistakes & Pitfall Guide (Blood-Tested Lessons)

Mistake 1: Calling an Acrylic Sign "Packaging Material"
👉 Result: Pay 38% instead of 12.8%. Overpay 25.2%!

Mistake 2: Calling Raw Acrylic Sheets "Finished Packaging"
👉 Result: Possible audit, misclassification, and penalty. Correct code is 3920.

Mistake 3: Ignoring Section 122
👉 Result: Underestimating duty. Section 122 adds 10% on top of 301 and Base.

Mistake 4: Vague Description "Plastic Box"
👉 Result: Customs may guess the wrong HS code. Be specific: "Acrylic Cosmetic Packaging Box".

Correct Approach:

"Acrylic Display Sign, PMMA Material, 12x12 inches, for Retail Display" → 3926.90.40.00
"PMMA Acrylic Film Sheet, 0.5mm, Raw Material for Fabrication" → 3920.51.10.00


🎯 VII. Conclusion: Smart Classification, Cost Savings!

🎯 Remember the Mantra:

🔹 "Signs = 12.8% (Savings!) | Films = 41% (Expensive!) | Packaging = 38% (Middle)"
🔹 "HS Code Decides Cost, 12.8% vs 41% is a Huge Difference!"
🔹 "Don't Call a Sign 'Packaging' unless You Like Overpaying!"


📌 Pro Tip:
If your product is not from China (e.g., Vietnam, Malaysia), check for IEEPA exemptions or lower Section 301 rates.
For high-volume imports, consider Advance Ruling to lock in the correct HS Code and avoid surprises.


📣 Take Action Now:

📞 Consult a Licensed Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Clear Customs Smoothly, Reduce Costs, and Boost Margins!


Professional Clearance Starts with Precise Classification!
💼 Every Cent Saved is Pure Profit!

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。