acrylic round drill
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7018105000 | 35.0% | CN | US | 官方文档 |
| 3926904800 | 13.4% | CN | US | 官方文档 |
| 3926904000 | 12.8% | CN | US | 官方文档 |
| 7018102000 | 10.0% | CN | US | 官方文档 |
| 7117907500 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
💎 Acrylic Round Drill (Acrylic Diamond / Round Drill)
🌐 HS Code Classification & Tariff Guide | 2026 Latest Customs Rules | Expert Compliance Strategy
📌 One Product, Multiple Classifications — Why So Many HS Codes?
The acrylic round drill — often marketed as an "acrylic diamond" or "fake gem" — is a plastic-based decorative item used in fashion jewelry, accessories, and craft applications. Despite its gem-like appearance, it is not a real gemstone, and its classification depends on how it's designed, used, and presented in trade.
⚠️ Key Insight:
- If it’s used as a simulated gemstone → HS Code 7018.10.50.00 or 3926.90.40.00
- If it’s a standalone plastic decorative piece → HS Code 3926.90.48.00
- If it’s part of a jewelry set or imitation jewelry → HS Code 7117.90.75.00
- If it’s used as a synthetic gem material → HS Code 7018.10.20.00
📦 2. HS Code Breakdown (2026 Official Tariff Schedule)
| HS Code | Product Description | Use Case | Tax Rate | Key Distinction |
|---|---|---|---|---|
7018.10.50.00 |
Acrylic diamond classified as artificial gemstones or similar glass small articles | Used as a standalone decorative gem in fashion accessories | 35.0% | Highest tax — treated as imitation gem |
3926.90.48.00 |
Other decorative articles of plastic, not elsewhere specified | General-purpose plastic ornament, not intended as a gem | 13.4% | Lower tax — non-gem plastic item |
3926.90.40.00 |
Plastic articles for use as artificial gems | Designed specifically to simulate gemstones | 12.8% | Lower than 7018, but still high |
7018.10.20.00 |
Synthetic materials used as imitation gemstones or semi-precious stones | Raw or semi-finished synthetic gem material | 10.0% | Lowest tariff — raw material use |
7117.90.75.00 |
Imitation jewelry made of plastic | Part of a jewelry set (e.g., earrings, necklace, bracelet) | 10.0% | Treated as plastic-based imitation jewelry |
🔍 Critical Rule:
- "Acrylic diamond" is NOT a real diamond — it’s plastic, so it cannot be classified as a real gemstone (HS Code 7104). - The tax rate depends on the end-use and presentation, not just the material.
💰 3. 2026 Tariff Breakdown (U.S. Customs – China Origin)
✅ Country of Origin: China (CN)
✅ Applicable to: U.S. Importers (Customs Duty & Trade Compliance)
✅ Effective Date: November 10, 2025 (inclusive)
🎯 1. 7018.10.50.00 — Acrylic Diamond as Artificial Gemstone
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 (USITC) Additional Duty | +25.0% |
| Section 122 (IEEPA) Emergency Duty | +10.0% |
| Total Duty | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Threshold | ❌ Not applicable (denied under U.S. 301/122 rules) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:7018.10.50.00 → FOOTNOTE:9903.88.01 |
📌 Why So High?
- This code treats the acrylic drill as "artificial gemstone" — a highly targeted product under U.S. trade policy. - Even though it’s plastic, if marketed as a "diamond", it triggers Section 301 + Section 122. - No de minimis relief — even small shipments face full 35% duty.
🎯 2. 3926.90.48.00 — Plastic Decorative Article (General Use)
| Item | Detail |
|---|---|
| Base Duty | 3.4% |
| Section 301 (USITC) Additional Duty | 0.0% |
| Section 122 (IEEPA) Emergency Duty | +10.0% |
| Total Duty | 13.4% |
| Tax Calculation | CIF × 13.4% |
| De Minimis Threshold | ✅ Yes (if value < $800, duty-free under U.S. de minimis) |
| Legal Basis Path | IEEPA:9903.01.24 → 3926.90.48.00 → FOOTNOTE:9903.88.01 |
📌 Key Advantage:
- No Section 301 tariff — only IEEPA 10% applies. - De minimis exemption available — ideal for small e-commerce shipments.
🎯 3. 3926.90.40.00 — Plastic Articles for Artificial Gems
| Item | Detail |
|---|---|
| Base Duty | 2.8% |
| Section 301 (USITC) Additional Duty | 0.0% |
| Section 122 (IEEPA) Emergency Duty | +10.0% |
| Total Duty | 12.8% |
| Tax Calculation | CIF × 12.8% |
| De Minimis Threshold | ✅ Yes |
| Legal Basis Path | IEEPA:9903.01.24 → 3926.90.40.00 → FOOTNOTE:9903.88.01 |
📌 Best for:
- Bulk production of acrylic gems sold as components (not finished jewelry). - Lower duty than 7018, but still higher than general plastic items.
🎯 4. 7018.10.20.00 — Synthetic Material for Imitation Gems
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 (USITC) Additional Duty | 0.0% |
| Section 122 (IEEPA) Emergency Duty | +10.0% |
| Total Duty | 10.0% |
| Tax Calculation | CIF × 10.0% |
| De Minimis Threshold | ✅ Yes |
| Legal Basis Path | IEEPA:9903.01.24 → 7018.10.20.00 → FOOTNOTE:9903.88.01 |
📌 Why It’s the Lowest?
- This code treats the acrylic drill as raw material for gem simulation — not a finished product. - No 301 tariff — only 10% IEEPA. - Best for suppliers selling unfinished acrylic gems to manufacturers.
🎯 5. 7117.90.75.00 — Plastic Imitation Jewelry
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Section 301 (USITC) Additional Duty | 0.0% |
| Section 122 (IEEPA) Emergency Duty | +10.0% |
| Total Duty | 10.0% |
| Tax Calculation | CIF × 10.0% |
| De Minimis Threshold | ✅ Yes |
| Legal Basis Path | IEEPA:9903.01.24 → 7117.90.75.00 → FOOTNOTE:9903.88.01 |
📌 Ideal For:
- Finished jewelry sets (e.g., earrings, necklaces, bracelets) with acrylic drills. - No 301 tariff, only 10% IEEPA — lowest possible duty for this product.
🛠️ 4. Customs Clearance Tips (Proven Strategies)
✅ 1. Required Documentation (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state product name, HS Code, use case |
| ✅ Packing List | ✔️ | Show quantity per unit, total weight, packing method |
| ✅ Product Photos (with label) | ✔️ | Prove appearance, size, intended use |
| ✅ Technical Specs / Design Drawing | ✔️ | Prove whether it’s a gem, component, or jewelry |
| ✅ Certificate of Origin (CO) | ✔️ | Needed for tariff eligibility (especially if from Vietnam/Mexico) |
| ✅ Third-Party Test Report | ✔️ | RoHS, REACH, FCC (if applicable) |
✅ 2.申报技巧(申报口诀)
🔥 "Name Right, Use Right, Code Right — One Mistake, 35% Tax!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Acrylic drill sold as standalone gem | 7018.10.50.00 |
3926.90.48.00 |
35% vs 13.4% → 21.6% extra tax |
| Acrylic drill used in jewelry set | 7117.90.75.00 |
7018.10.50.00 |
10% vs 35% → 25% savings |
| Acrylic drill sold as raw component | 7018.10.20.00 |
3926.90.40.00 |
10% vs 12.8% → 2.8% savings |
| Acrylic drill sold without branding | 3926.90.48.00 |
7018.10.50.00 |
Avoid 35% trap |
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| E-commerce dropshipping (small packages) | Use 3926.90.48.00 or 7117.90.75.00 → de minimis applies |
| Bulk B2B shipment to U.S. | Use 7018.10.20.00 → only 10% tax, no 301 |
| Acrylic drill sold as "jewelry" | Use 7117.90.75.00 → lowest tariff |
| Acrylic drill sold as "gem" | Avoid 7018.10.50.00 unless you accept 35% duty |
🌍 5. Global Market Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 7117.90.75.00 or 7018.10.20.00 |
10.0% (max) | FCC, RoHS | 35% if misclassified |
| 🇨🇳 China | 3926.90.40.00 |
5% | CCC, RoHS | No extra tariffs |
| 🇪🇺 EU | 3926.90.48.00 |
0% (if CE) | CE, REACH | No 301/IEEPA |
| 🇦🇺 Australia | 3926.90.48.00 |
5% | RCM | No extra duties |
| 🇯🇵 Japan | 3926.90.40.00 |
0% | PSE | No additional taxes |
📌 Insight:
- U.S. is the only market with 301 + IEEPA tariffs on acrylic gems. - China, EU, Japan, Australia have no extra tariffs — ideal for export.
📌 6. Common Mistakes & How to Avoid Them
❌ Mistake 1: Calling it "acrylic diamond" in invoice → triggers 7018.10.50.00
👉 Fix: Use "acrylic round drill", "plastic gem component", or "imitation gemstone" — avoid "diamond"
❌ Mistake 2: Selling as standalone gem → 35% tax
👉 Fix: If it’s not sold as a gem, use 3926.90.48.00 or 7018.10.20.00
❌ Mistake 3: Not providing photos or specs → customs delays
👉 Fix: Always include clear product images, size, material, intended use
❌ Mistake 4: Using wrong HS Code in e-commerce listing
👉 Fix: Match HS Code to actual use, not just product name
🎯 7. Final Verdict: How to Minimize Tax & Avoid Risk
✅ Best Strategy:
- For finished jewelry → Use7117.90.75.00→ 10.0% tax
- For raw components → Use7018.10.20.00→ 10.0% tax
- For general plastic decor → Use3926.90.48.00→ 13.4% tax + de minimis
- Avoid7018.10.50.00unless you accept 35% duty🔥 Golden Rule:
"If it’s not a real gem, don’t call it a diamond — or pay 35%!"
📣 Take Action Now!
📞 Contact a U.S. Customs Broker + Request HS Code Pre-Ruling
🚀 Apply for Advance Ruling to lock in low tariff before shipment
💼 Use correct product name & description — avoid "diamond" in labels
✨ Professional Compliance Starts Here!
💼 Your product’s tax rate is not fixed — it’s determined by how you classify it.
✅ Choose wisely. Save money. Avoid penalties. Ship with confidence!
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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。