polycarbonate composite board
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3907995050 | 41.5% | CN | US | 官方文档 |
| 3921190090 | 41.5% | CN | US | 官方文档 |
| 3921905050 | 39.8% | CN | US | 官方文档 |
| 3920991000 | 41.0% | CN | US | 官方文档 |
| 3920610000 | 40.8% | CN | US | 官方文档 |
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AI分析
🏗️ Polycarbonate Composite Board (PC Boards)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is a "Polycarbonate Composite Board"?
Polycarbonate (PC) composite boards are high-performance plastic sheets widely used in construction, automotive, and industrial applications due to their superior impact resistance, transparency, and weatherability. In international trade, the classification depends heavily on the material composition, physical form, and specific processing level.
⚠️ Key Distinction:
- If the board is primarily Polycarbonate and fits specific subheadings for plastic plates/sheets → Chapter 39 (Plastics). - If it involves complex layering or specific structural properties not covered by general plastic provisions, it might fall under different subheadings. - Crucial Note: All HS Codes listed below are subject to significant US Import Duties due to Section 301 tariffs and IEEPA measures. Misclassification can lead to severe financial penalties.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
Based on the provided data, the following HS Codes are applicable for Polycarbonate Composite Boards. Each code reflects a specific interpretation of the product's material and form.
| HS Code | Product Description | Application Scenario | Total Tax Rate | Key Tax Components |
|---|---|---|---|---|
3907.99.50.50 |
Polycarbonate Construction Board | Specifically identified as "construction material boards" made of polycarbonate. | 41.5% | Base: 6.5%, Sec 301: 25%, 122 Clause: 10% |
3921.19.00.90 |
Polycarbonate Plate/Sheet (General) | Falls under "Plates, Sheets, Film, Foil, Tape" category. Classified as a "catch-all" for other plastics. | 41.5% | Base: 6.5%, Sec 301: 25%, 122 Clause: 10% |
3921.90.50.50 |
Polycarbonate Plates/Sheets (Other) | Plates/sheets of polycarbonate not specified elsewhere. No conflict with basic plate description. | 39.8% | Base: 4.8%, Sec 301: 25%, 122 Clause: 10% |
3920.99.10.00 |
Polycarbonate Plate/Sheet (Non-Laminated) | Plates/sheets of plastics, other. No lamination or specific thickness limits mentioned. | 41.0% | Base: 6.0%, Sec 301: 25%, 122 Clause: 10% |
3920.61.00.00 |
Polycarbonate Plates/Sheets (Specific) | Matches material (Polycarbonate) and form (Plate) exactly as per classification notes. | 40.8% | Base: 5.8%, Sec 301: 25%, 122 Clause: 10% |
🔍 Important Reminder:
- All classifications fall under Chapter 39 (Plastics and Articles Thereof). - The Section 301 Tariff (25%) and 122 Clause Tariff (10%) are consistent across all codes, driving the total tax rate between 39.8% and 41.5%. - The Base Tariff varies slightly (4.8% - 6.5%) depending on the specific subheading chosen.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (and onwards)
🎯 1. 3907.99.50.50 —— Polycarbonate Construction Board
| Item | Content |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| Section 301 Surcharge | +25% (USITC Footnote 9903.88.01) |
| 122 Clause Tariff | +10% (Specific Chinese product surcharge) |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | USITC:3907.99.50.50 → FOOTNOTE:9903.88.01 → IEEPA:122 Clause |
📌 Explanation:
- This code is specifically for construction boards. - The 41.5% rate is extremely high. It includes the base duty, the massive Section 301 tariff, and the additional 122 clause tax. - No de minimis exemption applies, meaning even small shipments are fully taxed.
🎯 2. 3921.19.00.90 —— Polycarbonate Plate/Sheet (General Catch-All)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surcharge | +25% |
| 122 Clause Tariff | +10% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | USITC:3921.19.00.90 → FOOTNOTE:9903.88.01 → IEEPA:122 Clause |
📌 Note:
- This is a general catch-all for polycarbonate plates/sheets not specified elsewhere. - Same high tax burden as3907.99.50.50. - Use this if the product doesn't fit the stricter "construction board" definition but is clearly a polycarbonate sheet.
🎯 3. 3921.90.50.50 —— Polycarbonate Plates/Sheets (Other)
| Item | Content |
|---|---|
| Base Tariff | 4.8% |
| Section 301 Surcharge | +25% |
| 122 Clause Tariff | +10% |
| Total Tax Rate | 39.8% |
| Tax Calculation | CIF Value × 39.8% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | USITC:3921.90.50.50 → FOOTNOTE:9903.88.01 → IEEPA:122 Clause |
📌 Optimization Tip:
- This code offers the lowest total tax rate (39.8%) among all options. - Suitable if the board is a standard polycarbonate plate/sheet without specific "construction" or "laminated" features that would push it to other codes.
🎯 4. 3920.99.10.00 —— Polycarbonate Plate/Sheet (Non-Laminated)
| Item | Content |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Surcharge | +25% |
| 122 Clause Tariff | +10% |
| Total Tax Rate | 41.0% |
| Tax Calculation | CIF Value × 41.0% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | USITC:3920.99.10.00 → FOOTNOTE:9903.88.01 → IEEPA:122 Clause |
📌 Note:
- Applies to non-laminated plastic plates/sheets. - If the "composite" nature implies lamination, this code might be incorrect. Only use if the board is a single layer of polycarbonate.
🎯 5. 3920.61.00.00 —— Polycarbonate Plates/Sheets (Specific)
| Item | Content |
|---|---|
| Base Tariff | 5.8% |
| Section 301 Surcharge | +25% |
| 122 Clause Tariff | +10% |
| Total Tax Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | USITC:3920.61.00.00 → FOOTNOTE:9903.88.01 → IEEPA:122 Clause |
📌 Note:
- This code is a precise match for polycarbonate plates/sheets. - Tax rate is 40.8%, slightly higher than3921.90.50.50but lower than3907and3920.99.10.00.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist (All or Nothing)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state material (100% Polycarbonate or blend), dimensions, thickness, and treatment. |
| ✅ Technical Data Sheet | ✔️ | Includes UV resistance, fire rating, and optical clarity. |
| ✅ Product Photos | ✔️ | Clear images of the board, edges, and any labels/marks. |
| ✅ Commercial Invoice | ✔️ | Must accurately describe the product as "Polycarbonate Plate/Sheet" or "Construction Board". |
| ✅ Packing List | ✔️ | Detail weight, dimensions, and packaging type. |
| ✅ Certificate of Origin (CO) | ✔️ | If claiming any potential exemptions (though rare for CN origin in this chapter). |
| ✅ Third-Party Test Reports | ✔️ | UL, ASTM, or ISO certifications for fire safety and impact resistance. |
✅ 2. Declaration Tips (Critical Keywords)
🔥 “Material First, Form Second, Tax Mindful!”
| Scenario | Correct Declaration | Error to Avoid |
|---|---|---|
| Pure Polycarbonate Sheet | 3921.90.50.50 (Lowest Tax) |
Declaring as "Composite" if it's single-layer → Higher Tax |
| Construction-Specific Board | 3907.99.50.50 |
Using general sheet code → May trigger audit |
| Laminated Polycarbonate | 3920.99.10.00 or 3921.19.00.90 |
Ignoring lamination → Misclassification |
| Mixed Material (PC + Other) | Check specific subheading | Declaring as 100% PC if it's a blend → False Declaration |
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Boards | Provide design specs and client orders to prove specific use. |
| Colored or Tinted PC | Ensure description includes color, but do not misclassify as "metalized" or "glass". |
| High-Heat Resistant PC | If it exceeds standard PC properties, provide material test data to justify classification. |
| Import from Vietnam/Mexico | IEEPA Exemption Possible! If the board is substantially transformed in these countries, you may avoid the 10% 122 Clause and potentially the 25% Section 301. Action: Apply for Advance Ruling. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3921.90.50.50 (Optimal) |
39.8% - 41.5% | No special certs, but test reports help | Highest tariffs globally due to trade policies. |
| 🇨🇳 China | 3921.90.50.50 |
~6% | CCC (if applicable) | No Section 301/IEEPA surcharges. |
| 🇪🇺 EU | 3920.61.00.00 |
~6% | CE, REACH, RoHS | No additional surcharges. |
| 🇬🇧 UK | 3920.61.00.00 |
~6% | UKCA, REACH | Post-Brexit rules apply. |
| 🇯🇵 Japan | 3920.61.00.00 |
~5-6% | PSE (if electrical) | Stable tariff environment. |
📌 Conclusion:
- The US market is the most challenging due to the 39.8% - 41.5% total tax rate. - Cost Optimization: If possible, source or manufacture in Vietnam, Mexico, or Thailand to leverage trade agreements and avoid IEEPA surcharges.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Calling it "Glass" or "Acrylic" to avoid tariffs
👉 Consequence: Customs will test and reclassify → Heavy Fines + Back Taxes!
❌ Mistake 2: Ignoring the "122 Clause"
👉 Consequence: Underestimating total landed cost by 10% → Profit Margin Erosion!
❌ Mistake 3: Assuming "Composite" means "Not Plastic"
👉 Consequence: Misclassification as "Metal" or "Wood" → Entry Rejection!
❌ Mistake 4: Not providing Material Data Sheets
👉 Consequence: CBP cannot verify origin of material → Delay in Release!
✅ Correct Approach:
"Polycarbonate (PC) Plate, 6mm Thickness, Clear/Colored, UV Treated, For Construction/Industrial Use, Model XYZ, Made in China"
🎯 VII. Conclusion: Professional Declaration, Cost Efficiency, Risk Mitigation!
🎯 Remember the Key Points:
🔹 "Polycarbonate is Plastic, Not Glass!"
🔹 "Total Tax ~40% in USA: Plan Accordingly!"
🔹 "De Minimis Exempt? NO! Every Shipment is Taxed!"
🔹 "Consider Third-Country Sourcing to Avoid IEEPA!"
📌 Pro Tip:
If your Polycarbonate Boards are manufactured in Vietnam, Mexico, or Thailand, you may qualify for IEEPA Exemptions.
Recommendation: Apply for an Advance Ruling from CBP to confirm eligibility and secure lower duties.
📣 Immediate Action:
📞 Contact a Professional Customs Broker + Provide Material Spec Sheet + Apply for HS Code Advance Ruling
🚀 Ensure Smooth Customs Clearance, Maximize Profit Margins!
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Every Cent Matters in Global Trade!
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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。