ps plastic conductive board
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921110000 | 40.3% | CN | US | 官方文档 |
| 3921190090 | 41.5% | CN | US | 官方文档 |
| 3920300000 | 40.8% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 9405994090 | 91.0% | CN | US | 官方文档 |
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AI分析
🏗️ PS Plastic Conductive Board (Polymer Plates & Sheets)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Truly Understand "PS Conductive Boards"?
PS Plastic Conductive Boards (Polystyrene-based conductive sheets) are critical materials used in anti-static packaging, electronics shielding, and industrial flooring. In international trade, the classification depends strictly on material composition, physical state (foam vs. non-foam), and intended use (plate vs. finished product like light boxes).
Key Distinction Logic:
- Conductive vs. Non-Conductive: The term "Conductive" often implies additives. However, HS Code classification primarily hinges on the base polymer (Polystyrene) and form factor (Plate/Sheet).
- Application Specifics: If used specifically for light boxes (lighting fixtures), it may fall under lighting parts. If used generally as industrial plates, it falls under plastic plates.
- Fire Retardancy: If marked "Flame Retardant," it still primarily follows the PS plate classification unless the specific additive changes the chemical composition significantly (which rarely changes HS code for PS).
⚠️ Critical Note for "Conductive":
- Even if conductive, if it is a plain sheet/plate, it typically归类s under Chapter 39 (Plastics).
- If it is a finished component for lighting (e.g., a diffuser plate), it may归类s under Chapter 94 (Furniture/Lighting).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate (CN→US) | Key Classification Logic |
|---|---|---|---|---|
3921.11.00.00 |
Plates, sheets, film, foil & strip, of polymers of styrene | PS Foam Plates (if rigid foam) or Specific PS Polymer Plates | 40.3% | Base 5.3% + 25% (Section 301) + 10% (122) |
3921.19.00.90 |
Other plates, sheets, film, foil & strip, of plastics (PS) | General PS Plastic Plates (Non-Foam, Non-Specific) | 41.5% | Base 6.5% + 25% (Section 301) + 10% (122) |
3920.30.00.00 |
Plates, sheets, film, foil & strip, of polystyrene (Non-foam) | Non-foamed PS Plates, Non-Reinforced | 40.8% | Base 5.8% + 25% (Section 301) + 10% (122) |
3926.90.99.89 |
Other articles of plastics | PS Light Box Plates (Finished Plastic Goods) | 22.8% | Base 5.3% + 7.5% (Section 301) + 10% (122) |
9405.99.40.90 |
Parts of lighting fittings (other materials) | PS Light Box Plates (Classified as Lighting Parts) | 91.0% | Base 6.0% + 25% (Section 301) + 10% (122) + 50% (Steel/Alum/Copper surcharge if applicable) |
🔍 Clarification on "Conductive":
- If the board is purely PS with conductive additives but remains a raw plate/sheet, use 3920 or 3921.
- If the board is finished for a Light Box, it can be classified as 3926.90.99.89 (Plastic Article) or 9405.99.40.90 (Lighting Part). 3926 is significantly cheaper!
💰 III. 2026 Latest Tariff Rate Detailed Breakdown (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Post-November 2025 (Includes subsequent imports)
🎯 1. 3921.11.00.00 —— Polymers of Styrene Plates (Specific)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Exemption | ❌ Not Applicable (Deny) |
| Legal Basis | USITC:3921.11.00.00 → Footnote: 9903.88.01 (301 Tariff) + 122 Tariff |
📌 Interpretation:
- This code is used for specific Styrene Polymer Plates.
- The 10% Section 122 tariff is a recent addition on certain plastic products.
- Total burden: 40.3%. High impact on low-margin goods.
🎯 2. 3921.19.00.90 —— Other Plastic Plates (PS)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% (Ad Valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | USITC:3921.19.00.90 → Footnote: 9903.88.01 + 122 Tariff |
📌 Interpretation:
- Used for general PS plates not specified elsewhere in 3921.11.
- Slightly higher total rate (41.5%) due to higher base tariff.
- Avoid if possible; 3921.11.00.00 or 3920.30.00.00 may be better depending on foam status.
🎯 3. 3920.30.00.00 —— Polystyrene Plates (Non-Foam)
| Item | Detail |
|---|---|
| Base Tariff | 5.8% (Ad Valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tariff | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | USITC:3920.30.00.00 → Footnote: 9903.88.01 + 122 Tariff |
📌 Interpretation:
- Best for Non-Foamed, Non-Reinforced PS Plates.
- If your "Conductive Board" is a solid sheet (not foam), this is likely the correct technical classification.
- Rate: 40.8%. Competitive for raw materials.
🎯 4. 3926.90.99.89 —— PS Light Box Plates (Plastic Article)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Section 301 Surcharge | +7.5% (Reduced rate for some plastic goods?) |
| Section 122 Surcharge | +10.0% |
| Total Tariff | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | USITC:3926.90.99.89 → Footnote: 9903.01.25 (7.5% tier) + 122 Tariff |
📌 Interpretation:
- HUGE SAVINGS! If the PS plate is intended for Light Boxes, classify as "Other Plastic Articles" rather than "Lighting Parts".
- Rate: 22.8%. Nearly half of the 9405 rate.
- Strategy: Market as "PS Plastic Sheet for Light Box Diffuser" rather than "Lighting Component" if possible, to leverage lower Section 301 rate (7.5% vs 25%).
🎯 5. 9405.99.40.90 —— Light Box Plates (Lighting Parts)
| Item | Detail |
|---|---|
| Base Tariff | 6.0% (Ad Valorem) |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Metal Surcharge (if applicable) | +50% (If containing steel/aluminum/copper parts) |
| Total Tariff | 91.0% (Without metal) / 141.0% (With metal) |
| Tax Calculation | CIF Value × 91.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | USITC:9405.99.40.90 → Footnote: 9903.88.01 + 122 Tariff |
📌 Interpretation:
- AVOID THIS CODE IF POSSIBLE.
- Classifying PS light box plates as "Parts of Lighting Fittings" triggers the highest tariff.
- Only use if the product is a finished lighting fixture part with metal components (triggering additional 50%).
- Cost Impact: Catastrophic for profitability.
🛠️ IV. Customs Clearance Practical Advice (Risk Avoidance Guide)
✅ 1. Documentation Checklist (Essential)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification | ✔️ | Detail: Material (PS), Conductive? Fire-Retardant? Thickness? |
| ✅ Product Photos | ✔️ | Clear images of the board. Is it foam or solid? Is it a raw sheet or a cut-to-size light box panel? |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code. • For 3920/3921: "PS Plastic Sheet" • For 3926: "PS Plastic Panel for Light Box" |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | If conductive, disclose additives. |
| ✅ Bill of Lading | ✔️ | Ensure no "Lighting Equipment" declaration if using 3926. |
✅ 2. Declaration Strategy (Critical Tips)
🔥 "Raw Sheet vs. Finished Part: The 68% Tariff Difference!"
| Scenario | Recommended HS Code | Tariff Rate | Why? |
|---|---|---|---|
| Raw PS Sheet (Conductive, Non-Foam) | 3920.30.00.00 |
40.8% | It is a plastic material, not a finished good. |
| Raw PS Sheet (Foam) | 3921.11.00.00 |
40.3% | Specific Styrene Polymer classification. |
| Cut Panel for Light Box | 3926.90.99.89 |
22.8% | Classified as "Other Plastic Article". Cheapest! |
| Finished Light Box Part | 9405.99.40.90 |
91.0% | EXPENSIVE. Only use if unavoidable. |
📌 Warning:
- Do NOT declare "Light Box" in the product name if using3926.90.99.89to avoid triggering the 9405 code. Use "PS Plastic Sheet".
- If the product is conductive, ensure the description mentions "Additive" but not "Electronic Component" to stay in Chapter 39.
✅ 3. Special Cases & Pitfalls
| Situation | Handling Advice |
|---|---|
| Conductive Additives | Still classified under Chapter 39 if the base material is PS. Do not move to Chapter 85 (Electrical). |
| Fire Retardant PS | Still Chapter 39. Do not let "Fire Retardant" change the code to 3907 (if it's not granules). |
| Mixed Materials (PS + Metal) | If metal frame/edges are included, 9405 or 73/76 parts may apply. Split shipment if possible to optimize tax. |
| Light Box Assembly | If sold as a complete light box, it becomes 9405.40 (Lighting Fittings), not 9405.99. Check rate for 9405.40. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (CN) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3920.30.00.00 / 3926.90.99.89 |
40.8% / 22.8% | FDA (if food contact), RoHS | Avoid 9405 unless necessary. |
| 🇨🇳 China | 3920.30.00.00 |
5% | CCC (if electrical) | No Section 301. |
| 🇪🇺 EU | 3920.30.00.00 |
0% | REACH, RoHS | No anti-dumping on PS plates. |
| 🇬🇧 UK | 3920.30.00.00 |
0% | UKCA | Post-Brexit, stable rates. |
| 🇦🇺 Australia | 3920.30.00.00 |
5% | RCM | No high surcharges. |
📌 Conclusion:
- USA is the most complex market due to Section 301 and 122 Tariffs.
- Optimization Strategy: Use3926.90.99.89for light box panels to save 18% in tariffs compared to other PS plate codes.
- Avoid9405.99.40.90unless the product is a high-value finished component where cost is less critical than speed.
📌 VI. Common Errors & Pitfalls (Blood Lessons)
❌ Error 1: Declaring "Conductive PS Board" as 8537.10 (Electrical Control Panels)
👉 Consequence: Misclassification. If it's just a sheet, not a control panel with relays/switches, this is wrong.
👉 Result: Seizure or heavy fine.
❌ Error 2: Using 9405.99.40.90 for a simple PS sheet
👉 Consequence: Paying 91% tax instead of 22.8%.
👉 Result: Profit wiped out.
❌ Error 3: Failing to declare "Conductive"
👉 Consequence: If required for safety (e.g., ESD zones), customs may reject for incomplete disclosure.
👉 Result: Delay.
✅ Correct Practice:
"Polystyrene Plastic Sheet, Conductive Additive, Non-Foam, for Industrial Use" →
3920.30.00.00
"PS Plastic Panel for Light Box Diffuser" →3926.90.99.89
🎯 VII. Conclusion: Professional Classification Saves Money!
🎯 Key Takeaway:
🔹 "Conductive" does not mean "Electrical" (Chapter 85). It is still Plastic (Chapter 39).
🔹 "Light Box Plate" can be "Plastic Article" (22.8%) NOT "Lighting Part" (91.0%).
🔹 "Section 122" adds 10% to almost all plastic products from China.📌 Pro Tip:
- Always check if the product is Foam (3921) or Non-Foam (3920).
- Always check if it is a Raw Sheet (3920/3921) or a Finished Article (3926).
- Pre-Ruling: Apply for an Advance Ruling from US Customs for3926.90.99.89vs9405.99.40.90to ensure safety.
📣 Action Now:
📞 Contact your freight forwarder with product photos and intended use.
📄 Request Pre-classification for3926.90.99.89to save 68.2% in tariffs!
🚀 Smart Classification = High Profit!
✨ Professional Clearance Starts with Precision!
💼 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。