acrylic paint palette
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926904800 | 13.4% | CN | US | 官方文档 |
| 3926901000 | 20.9% | CN | US | 官方文档 |
商品图片
AI分析
🎨 Acrylic Paint Palette (调色盘)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Clearance Strategy
📌 I. Product Definition and Classification: Do You Really Understand "Acrylic Paint Palette"?
An acrylic paint palette is a tool used by artists to mix and hold acrylic paints. In international trade, its classification depends heavily on the material (Wood, Ceramic, Plastic) and specific use. Since acrylic palettes are rarely made of metal, they fall under Chapter 44 (Wood), Chapter 69 (Ceramics), or Chapter 39 (Plastics).
⚠️ Key Distinction Point:
- Wooden/Bamboo Palettes: Classified under Chapter 44 (Wooden Articles).
- Ceramic/Porcelain Palettes: Classified under Chapter 69 (Ceramic Products).
- Plastic/Polycarbonate Palettes: Classified under Chapter 39 (Articles of Plastics), specifically for office/school supplies or other plastic items.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Material | Applicable Scenario |
|---|---|---|---|
4421.91.98.80 |
Other wooden articles; other | Wood/Bamboo | Wooden or bamboo palettes; "Other" category under wooden articles |
4421.99.98.80 |
Other wooden articles; other | Wood/Bamboo | Wooden palettes considered as general wooden tools/utensils |
6914.90.80.00 |
Other ceramic articles | Ceramic/Porcelain | Ceramic or porcelain palettes |
3926.10.00.00 |
Office or school supplies | Plastic/Polymer | Acrylic/Plastic palettes matching school or office art supplies |
🔍 Key Reminder:
- Wooden palettes fall under4421subheadings. The difference between4421.91and4421.99is often negligible in tax rate but crucial for precise description.
- Plastic palettes are classified under3926.10if they are considered "office or school supplies." This is a common classification for mass-produced acrylic palettes.
- Ceramic palettes fall under6914.90.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 4421.91.98.80 & 4421.99.98.80 —— Wooden Palettes
| Item | Content |
|---|---|
| Basic Tariff | 3.3% (Ad Valorem) |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Additional Tariff | +10.0% |
| Total Tariff Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | Base Tariff → USITC Footnote 301 → Section 122 |
📌 Explanation:
- Section 301 (25%): The standard "Section 301" additional tariff for Chinese wood products.
- Section 122 (10%): An additional surcharge on certain Chinese goods.
- Total 38.3%: This is a high tariff burden. Importers must factor this into their cost structure.
🎯 2. 6914.90.80.00 —— Ceramic Palettes
| Item | Content |
|---|---|
| Basic Tariff | 5.6% (Ad Valorem) |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Additional Tariff | +10.0% |
| Total Tariff Rate | 40.6% |
| Tax Calculation | CIF Value × 40.6% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Base Tariff → USITC Footnote 301 → Section 122 |
📌 Note:
- Ceramic palettes have a higher basic tariff (5.6%) compared to wood (3.3%), leading to a higher total rate of 40.6%.
- Despite being a "fragile" good, it is subject to the same trade war surcharges.
🎯 3. 3926.10.00.00 —— Plastic/Acrylic Palettes (Office/School Supplies)
| Item | Content |
|---|---|
| Basic Tariff | 5.3% (Ad Valorem) |
| Section 301 Additional Tariff | +0.0% (Note: See explanation below) |
| Section 122 Additional Tariff | +10.0% |
| Total Tariff Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Base Tariff → Section 122 |
📌 Critical Insight:
- Lowest Tariff Option: Plastic palettes classified under3926.10(Office/School Supplies) have a total rate of only 15.3%.
- Why 0% Section 301? According to the provided data, this specific subheading under Chapter 39 for office/school supplies does not have the 25% Section 301 surcharge listed in this dataset (or it is exempted).
- Strategy: If your acrylic palette is made of plastic, ensure it is described as "Office or School Supplies" to qualify for this lower rate.
🛠️ IV. Customs Clearance Practical Advice (Real-world Pitfall Avoidance)
✅ 1. Preparation Checklist (No Exceptions)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification | ✔️ | Must specify material (Wood, Ceramic, Plastic), size, and number of wells. |
| ✅ Material Declaration | ✔️ | Explicitly state "100% Plastic," "Bamboo," or "Porcelain." Misdeclaration leads to penalties. |
| ✅ Product Photos | ✔️ | Clear photos showing the palette's structure and any branding. |
| ✅ Commercial Invoice | ✔️ | Description should match HS code intent (e.g., "Acrylic Artist Palette for School Use"). |
| ✅ Packing List | ✔️ | Detail quantities and weights. |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Material Defines Code, Description Defines Tax!”
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Plastic Palette | Describe as "Plastic Art Supply / School Office Supply" → 3926.10.00.00 (15.3%) |
Describe vaguely as "Art Tool" → Risk of being miscategorized to Wood/Ceramic (38-40%) |
| Wooden Palette | Specify "Bamboo/Wooden Palette" → 4421.91/99 (38.3%) |
Call it "Plastic" falsely → Fraud risk |
| Ceramic Palette | Specify "Ceramic Paint Palette" → 6914.90.80.00 (40.6%) |
Call it "Plastic" falsely → Fraud risk |
| Mixed Sets | If sold as a set, declare the principal component or split if values are equal. | Lump sum without detail → Customs will reassess and penalize |
✅ 3. Special Situations
| Situation | Handling Advice |
|---|---|
| OEM Custom Palettes | Provide design files. Ensure material matches description. |
| Plastic Palette with Wood Tray | If plastic is the main component, 3926 may apply. If wood is main, 4421 applies. Consult a broker. |
| Small Gift Sets | Even small sets are subject to tariffs. Do not assume "gift" status exempts taxes. |
| Pre-cut Acrylic Sheets | If sold as raw material for artists, different code may apply. Ensure it's a "finished article." |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.10.00.00 (Plastic) |
15.3% | None specific | Best Rate. Wood/Ceramic are 38-40%. |
| 🇨🇳 China | 3926.90.90.00 |
Varies | None | Import duty varies; check current Chinese tariff schedule. |
| 🇪🇺 EU | 3926.10.00 |
6.5% | CE (if applicable) | No Section 301/122 equivalents. |
| 🇬🇧 UK | 3926.10.00 |
6.5% | UKCA | Post-Brexit rules apply. |
📌 Conclusion:
- USA is the most complex market due to Section 301 and Section 122 tariffs.
- Plastic palettes (3926.10) offer the most cost-effective entry into the US market compared to Wood or Ceramic.
- Material declaration accuracy is critical. Mislabeling plastic as wood or vice versa can result in severe fines and shipment delays.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Calling a plastic palette "Acrylic Resin" without clarifying it's for art use
👉 Consequence: Customs may classify it as industrial plastic part, leading to different codes and potential penalties.
Fix: Explicitly state "For Artistic Use / School Supplies."
❌ Mistake 2: Assuming all "Art Supplies" get a low tariff
👉 Consequence: Wood and Ceramic palettes are taxed at 38-40%. Only plastic (under specific subheadings) benefits from the 15.3% rate.
Fix: Choose plastic material for cost optimization if feasible.
❌ Mistake 3: Ignoring Section 122 Tariff
👉 Consequence: Forgetting the extra 10% leads to underpayment and interest charges.
Fix: Always add 10% to your cost calculation for Chinese-origin goods in this category.
✅ Correct Approach:
"Plastic Acrylic Paint Palette, 12-well, Non-toxic, for School/Office Art Projects, Origin China"
🎯 VII. Conclusion: Professional Declaration Saves Money!
🎯 Remember the Mantra:
🔹 "Plastic is King: 15.3% Tax, Wood is 38%, Ceramic 40%!"
🔹 "Declare Material Clearly, Avoid Section 301 Pitfalls, Save 25% Instantly!"
📌 Tips:
- If your product is Plastic, ensure it is classified under 3926.10.00.00 to enjoy the 15.3% rate.
- If you are importing Wood or Ceramic, budget for 38-40% total taxes.
- Pre-approval (Advance Ruling) is recommended for large shipments to confirm HS Code classification with US Customs.
📣 Immediate Action:
📞 Contact your customs broker.
📤 Provide clear photos and material specs.
🚀 Optimize your product design (e.g., switch to plastic) to reduce tariffs.
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every percentage point saved is pure profit!
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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。