amino flame retardant board
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921905050 | 39.8% | CN | US | 官方文档 |
| 3921190090 | 41.5% | CN | US | 官方文档 |
| 4410190030 | 35.0% | CN | US | 官方文档 |
| 4410190060 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🧱 Amino Flame Retardant Board (氨基树脂阻燃板)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What is an "Amino Flame Retardant Board"?
An Amino Flame Retardant Board is a rigid sheet or panel material primarily composed of Amino Resins (such as melamine or urea-formaldehyde resins), often reinforced with fillers or substrates to achieve flame-retardant properties. In international trade, its classification hinges on the primary material and structural form:
Category A: Pure Plastic/Resin Board
If the board is predominantly made of synthetic amino resin (plastic-like properties), it falls under Chapter 39 (Plastics).
Category B: Wood-Based/Composite Board
If the board consists of a wooden core (particle board, fiberboard) coated or impregnated with amino resin for surface treatment and fire resistance, it falls under Chapter 44 (Wood and Wood Products).
⚠️ Critical Distinction Point:
- If the material behaves like plastic (homogeneous resin, high durability, non-wooden core) →归类 to Chapter 39
- If the material behaves like wood (wood fibers/particles bonded with resin, or wood substrate with resin surface) →归类 to Chapter 44
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material Nature |
|---|---|---|---|
3921.90.50.50 |
Amino Resin Flame Retardant Board, classified as "Other" plastic plates/sheets/films | Pure plastic boards, high-density resin sheets without wooden core | ✅ Plastic/Resin |
3921.19.00.90 |
Amino Resin Flame Retardant Board, plastic/ resin plates/sheets/films, other | Standard plastic resin boards, generic amino resin sheets | ✅ Plastic/Resin |
4410.19.00.30 |
Amino Resin Anti-Corrosion Board, inferred as wood-based | Wood or wood-like substrate chemically treated; surface-treated wood boards | ✅ Wood-Based |
4410.19.00.60 |
Amino Resin Anti-Corrosion Board, resin + wood fiber composite | Particle board, OSB (Oriented Strand Board), or similar wood fiber composites bonded with resin | ✅ Wood-Based |
🔍 Key Reminder:
- Chapter 39 Codes apply when the board is essentially a plastic product.
- Chapter 44 Codes apply when the board is essentially a wood product (even if treated with resin for flame retardancy/corrosion resistance).
- Misclassification can lead to significant tariff differences (e.g., 0% vs 6.5% base duty).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 onwards (for subsequent imports)
🎯 1. 3921.90.50.50 —— Plastic-Based Amino Resin Board
| Item | Content |
|---|---|
| Base Duty | 4.8% (Ad Valorem) |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Exemption | ❌ Not Eligible (Denied under current policies for China-origin goods in this category) |
| Legal Basis Path | Section 301: Footnote 9903.88.01 → Section 122: 9903.01.24 → USITC: 3921.90.50.50 |
📌 Explanation:
- The 4.8% base duty is standard for other plastic plates.
- The +25% is the Section 301 surtax on Chinese plastics.
- The +10% is the Section 122 tariff (often related to specific trade remedies or administrative tariffs).
- Total 39.8% is a high tariff burden, requiring precise cost planning.
🎯 2. 3921.19.00.90 —— Other Plastic/Resin Plates (Amino Resin)
| Item | Content |
|---|---|
| Base Duty | 6.5% (Ad Valorem) |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301: Footnote 9903.88.01 → Section 122: 9903.01.24 → USITC: 3921.19.00.90 |
📌 Note:
- Slightly higher base duty (6.5%) than the previous code.
- Total rate reaches 41.5%, making this one of the most expensive classifications.
- Must ensure the product does not qualify for a lower-duty wood-based classification if it has wooden components.
🎯 3. 4410.19.00.30 —— Wood-Based Amino Resin Board
| Item | Content |
|---|---|
| Base Duty | 0.0% (Ad Valorem) |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301: Footnote 9903.88.01 → Section 122: 9903.01.24 → USITC: 4410.19.00.30 |
📌 Explanation:
- Zero Base Duty is a significant advantage for wood-based products.
- However, the 35% total tariff is still substantial due to the 25% + 10% surcharges.
- This code is optimal if the board is confirmed to be wood-fiber/particle based.
🎯 4. 4410.19.00.60 —— Composite Wood Resin Board (Particle/OSB)
| Item | Content |
|---|---|
| Base Duty | 0.0% (Ad Valorem) |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Section 301: Footnote 9903.88.01 → Section 122: 9903.01.24 → USITC: 4410.19.00.60 |
📌 Note:
- Applies to Particle Board, OSB, or similar wood fiber composites impregnated with amino resin.
- Same 35% total rate as4410.19.00.30.
- Crucial: If you can prove the product is wood-based, you save 4.8%–6.5% in base duties compared to plastic classifications.
🛠️ IV. Customs Clearance Operational Advice (Practical Pitfall Avoidance)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Must clearly state material composition (e.g., "100% Amino Resin" vs. "Wood Particle Core with Amino Resin Surface"). |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Confirms chemical composition and flame retardant properties. |
| ✅ Product Photos (Labeled) | ✔️ | Show cross-section (to reveal core material) and surface finish. |
| ✅ Third-Party Test Report | ✔️ | Flame retardancy test results (UL94, etc.) and material analysis. |
| ✅ Commercial Invoice | ✔️ | Precise description: e.g., "Amino Resin Coated Particle Board" vs. "Solid Amino Plastic Sheet". |
| ✅ Packing List | ✔️ | Dimensions, weight, and quantity. |
✅ 2. Declaration Strategy (Key Rules)
🔥 "Core Matters: Plastic is 40%, Wood is 35%. Provenance is Key!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Pure Resin Board | 3921.90.50.50 or 3921.19.00.90 |
Misdeclare as wood to avoid tariffs → Fraud Risk |
| Wood Core + Resin Surface | 4410.19.00.30 or 4410.19.00.60 |
Declare as plastic → Higher Duty (39.8%-41.5%) |
| Mixed Materials (Unclear) | Provide cross-section photos + material analysis | Vague description "Resin Board" → Audit Delay |
| Sample for Testing | Declare as "Commercial Sample" with low value | Declare as bulk shipment → Seizure Risk |
✅ 3. Special Cases
| Scenario | Handling Advice |
|---|---|
| OEM Custom Boards | Provide client specs showing material structure to justify HS Code. |
| Hybrid Boards (e.g., Metal-Resin) | May fall under different chapters; consult advanced ruling. |
| Flame Retardant Certification | Ensure UL94 or similar certification is available to prove "Flame Retardant" status, though this doesn't change HS Code directly, it supports the "specialized use" argument. |
| Wood Origin Verification | For Chapter 44, ensure wood is not from prohibited sources (e.g., certain Chinese provinces may have specific restrictions, though generally Lacey Act applies to timber). |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Base Duty | Surtaxes | Total Rate | Remarks |
|---|---|---|---|---|---|
| 🇺🇸 USA | 3921.xxxx or 4410.xxxx |
0–6.5% | +35% (301+122) | 35–41.5% | High tariff impact; classification is critical. |
| 🇨🇳 China | 3921.xxxx or 4410.xxxx |
0–6.5% | None | 0–6.5% | No surtaxes; standard MFN rates apply. |
| 🇪🇺 EU | 3921.xxxx or 4410.xxxx |
0–4% | None | 0–4% | Generally low duties; REACH compliance needed. |
| 🇬🇧 UK | 3921.xxxx or 4410.xxxx |
0–4% | None | 0–4% | Post-Brexit, similar to EU for most goods. |
📌 Conclusion:
- USA is the most challenging market due to Section 301 and Section 122 tariffs.
- Correct classification (Wood vs. Plastic) can save 4.8%–6.5% in base duties, which is significant for high-value shipments.
📌 VI. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Declaring a wood-particle board as plastic
👉 Consequence: Pay 39.8–41.5% instead of 35% → Unnecessary extra cost.
❌ Error 2: Declaring a pure resin board as wood
👉 Consequence: Customs audit, potential fraud penalty, and back taxes + interest.
❌ Error 3: Not providing cross-section photos
👉 Consequence: Customs cannot verify material core → Shipment held for inspection → Delay.
❌ Error 4: Ignoring Section 122 Tariff
👉 Consequence: Underestimating total cost by 10% → Profit margin erosion.
✅ Correct Approach:
"Amino Resin Coated Particle Board, Wood Core, Flame Retardant, US/UK/EU Certified"
OR
"Solid Melamine Amino Resin Plate, Plastic Base, Flame Retardant"
🎯 VII. Conclusion: Precision Classification, Cost Efficiency
🎯 Remember the Mantra:
🔹 "Plastic 40%, Wood 35%. Core defines Code."
🔹 "Section 301 + 122 = 35%+ Burden. Document Your Core."
🔹 "Clear Photos, Clear Code, Clear Customs."
📌 Pro Tip:
If your product is borderline (e.g., resin-coated fiberboard), consider applying for an Advance Ruling from US Customs and Border Protection (CBP) to get a binding decision before shipment. This avoids post-clearance audits and penalties.
📣 Action Required:
📞 Engage a Licensed Customs Broker
📸 Provide High-Resolution Cross-Section Photos
📝 Submit Material Composition Details
🚀 Optimize Supply Chain Costs with Accurate HS Codes
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent 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。