custom acrylic board
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3920515050 | 41.5% | CN | US | 官方文档 |
| 3920515090 | 41.5% | CN | US | 官方文档 |
| 3906100000 | 41.3% | CN | US | 官方文档 |
| 3906902000 | 41.3% | CN | US | 官方文档 |
| 3921110000 | 40.3% | CN | US | 官方文档 |
商品图片
AI分析
🌈 Acrylic Boards (Polymethyl Methacrylate / PMMA)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What Exactly is "Acrylic Board"?
Acrylic boards, chemically known as Polymethyl Methacrylate (PMMA), are transparent thermoplastics widely used in construction, signage, automotive, and advertising industries. In international trade, classification depends heavily on the state of processing (raw vs. finished) and material composition.
Two Main Categories: 1. Semi-Finished Raw Materials (Resin/Granules/Sheets in bulk): Classified under Chapter 39 as primary forms or basic plastic articles. 2. Processed Plates/Sheets: Classified under Chapter 39 as articles of plastics, depending on the specific polymer type and physical state.
⚠️ Key Classification Distinction:
- If the product is described as "Polymer sheets/plates" (general plastic articles) →归入 3921.11.00.00
- If the product is "PMMA specifically in plate form" →归入 3920.51.50.xx
- If the product is "PMMA in primary form/semi-finished blocks" →归入 3906.10.00.00
- If the product is "Acrylic Resin plates" (broad plastic category) →归入 3906.90.20.00
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Key Characteristic |
|---|---|---|---|
3920.51.50.50 |
Acrylic plates, material: Polymethyl Methacrylate (PMMA), Form: Plates | High-end signage, display stands, transparent partitions | ✅ Specific PMMA plates |
3920.51.50.90 |
Acrylic plates, material: Polymethyl Methacrylate (PMMA), Form: Plates | General purpose PMMA sheets | ✅ Specific PMMA plates (Other) |
3906.10.00.00 |
Acrylic boards, material: PMMA, classified as primary form semi-finished products | Bulk raw materials, casting blocks, unprocessed semi-fins | ✅ Primary Form/Semi-finished |
3906.90.20.00 |
Acrylic boards, material: Acrylic Resin, classified as plastic semi-finished products | Broad "Acrylic Resin" category, less specific than PMMA | ✅ Plastic Semi-finished |
3921.11.00.00 |
Acrylic boards, material: Polymer, Form: Plates, Sheets, Film | General polymer plates, not strictly defined as PMMA in heading | ✅ General Polymer Plates |
🔍 Critical Reminder:
- 3920.51 is the most precise code for PMMA Plates.
- 3906 codes apply if the goods are considered "Primary Forms" or "Semi-finished resins" rather than formed plates.
- 3921.11 is a broader category for polymer plates; using it for pure PMMA may trigger scrutiny if 3920 is more appropriate.
- Misclassification Risk: Declaring PMMA plates as "General Polymer" (3921) when they clearly fit "Acrylic/PMMA" (3920) can lead to disputes or higher duties if not justified.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Post-2025 (Current Trade War Context)
🎯 1. 3920.51.50.50 & 3920.51.50.90 —— Acrylic Plates (PMMA)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ Not Eligible (High value/regulated plastic) |
| Legal Basis Path | HTSUS:3920.51.50 → USITC Footnote 301:25% → Section 122:10% |
📌 Explanation:
- Base 6.5%: Standard MFN rate for plastic plates.
- 25% Section 301: Retaliatory tariff on Chinese plastic products.
- 10% Section 122: Additional tariff on critical imports (specifically targeting China under recent executive orders).
- Total 41.5%: Significant cost impact. Requires precise documentation.
🎯 2. 3906.10.00.00 —— PMMA Primary Form / Semi-Finished
| Item | Detail |
|---|---|
| Base Tariff | 6.3% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 41.3% |
| Tax Calculation | CIF Value × 41.3% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | HTSUS:3906.10.00 → USITC Footnote 301:25% → Section 122:10% |
📌 Note:
- Slightly lower base rate (6.3% vs 6.5%) due to "Primary Form" classification.
- Applies to bulk PMMA sheets or blocks not yet cut into final plate specifications.
🎯 3. 3906.90.20.00 —— Acrylic Resin Plastic Semi-Finished
| Item | Detail |
|---|---|
| Base Tariff | 6.3% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 41.3% |
| Tax Calculation | CIF Value × 41.3% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | HTSUS:3906.90.20 → USITC Footnote 301:25% → Section 122:10% |
📌 Note:
- Broader "Acrylic Resin" category.
- Same effective rate as 3906.10 due to identical surcharges.
🎯 4. 3921.11.00.00 —— Polymer Plates, Sheets, Film (General)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | HTSUS:3921.11.00 → USITC Footnote 301:25% → Section 122:10% |
📌 Note:
- Lowest total rate among all options (40.3%) due to lower base (5.3%).
- Risk: Only use if the product cannot be strictly classified as "PMMA Plates" (3920) or "Primary PMMA" (3906). Misclassification here can lead to penalties if CBP determines it is specifically PMMA.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: Material (PMMA/Acrylic), Dimensions, Thickness, Color, Transparency. |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Required for plastic chemicals/resins. |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "Acrylic Board, PMMA, [Dimensions]" – avoid vague terms like "Plastic Sheet". |
| ✅ Packing List | ✔️ | Include weight, dimensions, and number of pieces. |
| ✅ Photo of Product & Label | ✔️ | Show branding, material code (e.g., "PMMA"), and country of origin mark. |
| ✅ Certificate of Origin | ✔️ | To prove Chinese origin (triggers surcharges) or other origin (if applicable). |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 “Be Specific: PMMA is not just ‘Plastic’. Detail is King.”
| Scenario | Correct Declaration | Incorrect Approach |
|---|---|---|
| Finished Acrylic Sheets | 3920.51.50.xx |
Declaring as "Plastic Laminates" (3921) → Risk of audit |
| Bulk PMMA Blocks | 3906.10.00.00 |
Declaring as "Finished Plates" → Wrong duty base |
| General Plastic Sheets | 3921.11.00.00 |
Declaring as "Acrylic" when it’s actually Polycarbonate → Misclassification |
| OEM Custom Acrylic | Specify "Custom Cut Acrylic Board" | Vague "Acrylic Item" → Delayed clearance |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Mixed Container (Acrylic + Other Goods) | Ensure clear separation in invoice. Acrylic triggers high tariffs; mixed declarations may raise red flags. |
| Recycled Acrylic | Declare as "Recycled PMMA". May have different regulatory requirements (EPA). |
| Colored/Tinted Acrylic | Still falls under 3920.51 or 3921.11. Color does not change HS code significantly unless it’s a finished product (e.g., sign). |
| Thin Films vs. Plates | <1mm might be considered film (3920.53 or 3921.13). Verify thickness to avoid code mismatch. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.51.50.xx |
41.5% | None specific | High surcharges (301 + 122) |
| 🇨🇳 China | 3920.51.50.xx |
~6.5% | CCC (if applicable) | Low import duty, no surcharges |
| 🇪🇺 EU | 3920.51.00 |
0% - 6.5% | REACH, RoHS | Favorable for EU-bound goods |
| 🇦🇺 Australia | 3920.51.00 |
5% | ACCC | Moderate duty |
| 🇯🇵 Japan | 3920.51.00 |
5% - 8% | PSE (if electrical parts) | Standard duty |
📌 Conclusion:
- USA imposes the highest burden due to Section 301 + Section 122.
- EU & Japan offer more favorable rates.
- Supply Chain Strategy: Consider sourcing non-Chinese PMMA or routing through third countries (though strict rules of origin apply).
📌 VI. Common Mistakes & Pitfall Guide (Blood Lessons)
❌ Mistake 1: Using "Plastic Plate" instead of "Acrylic/PMMA Plate"
👉 Consequence: CBP may reject generic description, demanding more info → Delays.
❌ Mistake 2: Ignoring Section 122 Tariff
👉 Consequence: Underpayment by 10% → Back taxes + Penalties.
❌ Mistake 3: Confusing "Acrylic Resin" (3906) with "Acrylic Plates" (3920)
👉 Consequence: Wrong duty base (6.3% vs 6.5%) → Audit risk for underreporting value.
❌ Mistake 4: Not declaring Country of Origin clearly
👉 Consequence: Cannot apply correct surcharges → Seizure or Refund.
✅ Correct Practice:
"PMMA Acrylic Board, Cast, Clear, 6mm Thickness, 1220x2440mm, Made in China, HTS 3920.51.50.50"
🎯 VII. Conclusion: Precise Classification, Cost Control, Smooth Clearance!
🎯 Remember the Mantra:
🔹 "PMMA is 3920, Primary is 3906, General Polymer is 3921."
🔹 "301 + 122 = 35% Extra, Always Check!"
🔹 "Be Specific: Acrylic ≠ Just Plastic."
📌 Pro Tip:
If your acrylic boards are sourced from Vietnam, Thailand, or Malaysia, you may qualify for lower or zero Section 301/122 tariffs.
Recommend Applying for Advance Ruling before shipment to lock in HS code and duty rate.
📣 Take Action Now:
📞 Consult a licensed customs broker + Provide Material SDS + Apply for HS Code Pre-Ruling
🚀 Ensure your acrylic exports clear customs smoothly, minimize duties, and maximize profit!
✨ Professional clearance starts with precise classification!
💼 Every percentage point in duty affects your bottom line!
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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。