1,3 phenylene dimethyl phosphonate resin
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3824999361 | 40.0% | CN | US | Official Doc |
| 3907210000 | 41.5% | CN | US | Official Doc |
| 2931480000 | 13.7% | CN | US | Official Doc |
| 2931490080 | 13.7% | CN | US | Official Doc |
AI Analysis
π§ͺ 1,3 Phenylene Dimethyl Phosphonate Resin & Raw Materials
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Chemical Classification: What Exactly Is It?
1,3 Phenylene Dimethyl Phosphonate is a specialized organic phosphorus compound. In international trade, its classification hinges critically on its physical form (Resin vs. Raw Material) and chemical structure (Polymer/Resin vs. Simple Derivative).
Core Distinction:
Resin Form (Polymeric/Polymerizable): If the substance is a polymer, oligomer, or ready-to-use resin formulation, it is typically classified under Chapter 38 (Chemical Products) or Chapter 39 (Plastics).
Raw Material Form (Monomer/Intermediate): If it is a pure chemical intermediate or non-halogenated organic phosphorus derivative, it falls under Chapter 29 (Organic Chemicals).
β οΈ Key Classification Logic:
- Resin/Preparation State: Treated as a "Chemical Preparation" or "Plastic Material" β 3824 or 3907.
- Pure Chemical State: Treated as an "Organic Phosphorus Derivative" β 2931.
- Halogenation Status: Crucial for determining if specific subheadings in 2931 apply (though this specific compound is non-halogenated).
π¦ δΊγHS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Application Scenario | Physical State |
|---|---|---|---|
3824.99.93.61 |
Chemical Preparations Not Elsewhere Specified or Included: Phenylene Dimethyl Phosphonate Resin Primary Form | Industrial additives, flame retardant resins, specialized chemical formulations | β Resin/Preparation |
3907.21.00.00 |
Polyacetals, other Polyethers and Epoxide Resins, in Primary Forms: Phenylene Dimethyl Phosphonate Resin (Matched to Polyether/Phosphonate Material) | Plastic processing, resin manufacturing, primary form materials | β Resin/Primary Form |
2931.48.00.00 |
Organic Phosphonic or Phosphinic Salts, Esters, and Their Salts (Including Lactophosphates): Non-Halogenated Organic Phosphorus Derivatives | Raw chemical intermediates, synthesis precursors | β Raw Material |
2931.49.00.80 |
Other Organic Phosphorus Derivatives (Non-Halogenated) | Specific non-halogenated phosphonate intermediates | β Raw Material |
π Critical Reminder:
- Resin State: If the product is sold as a "Resin Primary Form" or a chemical preparation, DO NOT classify under Chapter 29. It must go to 3824 or 3907.
- Raw Material State: If it is a pure monomer/intermediate for further synthesis, classify under 2931.
- Tax Impact: The difference between Chapter 29 (13.7%) and Chapter 38/39 (40-41.5%) is massive (~28% difference). Misclassification leads to significant back taxes and penalties.
π° δΈγ2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
β Applicable Country: USA (US)
β Origin: China (CN)
β Effective Date: From Nov 10, 2025 (including subsequent imports)
π― 1. 3824.99.93.61 & 3907.21.00.00 ββ Resin Forms (High Tariff Category)
A. Code: 3824.99.93.61 (Chemical Preparations)
| Item | Content |
|---|---|
| Base Tariff | 5.0% (ad valorem) |
| Section 301 Surtax | +25.0% (Additional Duty under Section 301) |
| IEEPA Surtax | +10.0% (China/Hong Kong Product Additional Duty) |
| Total Tariff | 40.0% |
| Tax Calculation | CIF Value Γ 40.0% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | Section 301: 8524.99.93.61 β IEEPA: 9903.01.24 |
B. Code: 3907.21.00.00 (Polyether/Phosphonate Resins)
| Item | Content |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| Section 301 Surtax | +25.0% (Additional Duty under Section 301) |
| IEEPA Surtax | +10.0% (China/Hong Kong Product Additional Duty) |
| Total Tariff | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | Section 301: 3907.21.00.00 β IEEPA: 9903.01.24 |
π Explanation:
- "Base Tariff": The standard Most Favored Nation (MFN) rate from the HTSUS.
- "Section 301 Surtax (+25%)": Imposed on a wide range of Chinese chemical and plastic products to address unfair trade practices.
- "IEEPA Surtax (+10%)": An additional duty under the International Emergency Economic Powers Act targeting specific Chinese imports.
- Total ~40-41.5%: This is a very high tariff bracket. Precision in declaring the "Resin" nature vs. "Raw Material" is critical for cost control.
π― 2. 2931.48.00.00 & 2931.49.00.80 ββ Raw Materials (Lower Tariff Category)
C. Code: 2931.48.00.00 (Non-Halogenated Organic Phosphorus Derivatives)
| Item | Content |
|---|---|
| Base Tariff | 3.7% (ad valorem) |
| Section 301 Surtax | 0.0% (Note: Some 2931 codes may be exempt from 301 depending on specific listing, or the surtax is not applied in this specific data set provided) |
| IEEPA Surtax | +10.0% (China/Hong Kong Product Additional Duty) |
| Total Tariff | 13.7% |
| Tax Calculation | CIF Value Γ 13.7% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA: 9901.25 β HTSUS: 2931.48.00.00 |
D. Code: 2931.49.00.80 (Other Non-Halogenated Organic Phosphorus Derivatives)
| Item | Content |
|---|---|
| Base Tariff | 3.7% (ad valorem) |
| Section 301 Surtax | 0.0% (As per provided data) |
| IEEPA Surtax | +10.0% (China/Hong Kong Product Additional Duty) |
| Total Tariff | 13.7% |
| Tax Calculation | CIF Value Γ 13.7% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA: 9901.25 β HTSUS: 2931.49.00.80 |
π Important Note:
- These codes represent the Raw Material state.
- If you are importing the Resin, do NOT use these codes. Using 2931 for a resin product is a common error that will result in a large tax bill and potential customs audits.
- The 13.7% rate is significantly lower than the 40%+ rate for resins. Ensure the product description clearly states "Raw Material," "Monomer," or "Intermediate" if applicable.
π οΈ εγCustoms Clearance Operational Advice (Practical Pitfall Avoidance Guide)
β 1. Required Documentation Checklist (None Can Be Omitted)
| Document | Required? | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state: Chemical Name, CAS Number, Molecular Formula, Physical State (Resin/Liquid/Solid), Purity. |
| β Structure Diagram | βοΈ | Essential to prove if it is a Polymer/Resin (3907/3824) or a Monomer (2931). |
| β Product Photos | βοΈ | Clear images showing packaging, label, and product form (e.g., pellets, powder, viscous liquid). |
| β Third-Party Test Report | βοΈ | SGS or equivalent report confirming chemical composition and physical state. |
| β Commercial Invoice | βοΈ | Must explicitly state "1,3 Phenylene Dimethyl Phosphonate Resin" or "Raw Material" based on HS Code. |
| β Bill of Lading | βοΈ | Standard shipping document. |
β 2. Declaration Tips (Key Mantra)
π₯ "Resin is High Tax, Raw Material is Low Tax; State the Form Clearly!"
| Scenario | Correct Declaration | Error to Avoid |
|---|---|---|
| Resin/Primary Form | 3824.99.93.61 or 3907.21.00.00Desc: "1,3 Phenylene Dimethyl Phosphonate Resin" |
Declaring as "Phosphonate" without specifying "Resin" β Risk of reclassification to 2931 or penalties. |
| Raw Material/Intermediate | 2931.48.00.00 or 2931.49.00.80Desc: "1,3 Phenylene Dimethyl Phosphonate Raw Material" |
Declaring as "Resin" β Overpaying ~28% in duties. |
| Mixed Shipment | Split Declaration | Combining resin and raw material in one line item β Complex audit, possible full-rate application. |
β 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Isomers | 1,3 is specific. If it is 1,4 or 1,2, the HS code may change. Ensure 1,3 is specified in the description. |
| Additives/Preparations | If the resin contains solvents or other additives, it may still fall under 3824 as a "Chemical Preparation." |
| Plastic Resin Classification | If the resin is primarily a polyether or similar structure, 3907 is preferred over 3824. Check if it fits the "Primary Form" definition for plastics. |
| Customs Ruling | For large volumes, apply for an Advance Ruling from CBP to confirm the HS Code and tax rate. This provides legal certainty. |
π δΊγCommon Errors & Pitfall Guide (Blood & Tears Lessons)
β Error 1: Using 2931 for a Resin product
π Consequence: Customs will reclassify to 3824/3907, demanding ~28% more duty + penalties.
π Why? Resins are considered "preparations" or "plastics," not simple organic chemicals.
β Error 2: Vague Description ("Phosphonate")
π Consequence: Customs officer has to guess. If they guess "Resin," you pay 40%. If they guess "Raw Material," you pay 13.7%.
π Fix: Always specify "Resin" or "Raw Material" and provide the CAS Number.
β Error 3: Ignoring Section 301 & IEEPA Surtaxes
π Consequence: Underestimating landed cost. The 10% IEEPA and 25% Section 301 are mandatory on Chinese-origin goods.
π Fix: Include these in your cost calculation from Day 1.
π― ε γConclusion: Professional Classification Saves Money!
π― Remember the Mantra:
πΉ "Resin = 40%+ Tax (3824/3907)"
πΉ "Raw Material = 13.7% Tax (2931)"
πΉ "State the Form Clearly, Or Pay the Difference!"
π Pro Tip:
- If you are importing 1,3 Phenylene Dimethyl Phosphonate Resin, expect a total duty of ~40-41.5%.
- If you can source or formulate it as a raw material/monomer for further processing abroad, you might reduce duties to 13.7%, but this requires careful supply chain planning.
- Always verify the CAS Number and Physical State with your supplier and a licensed customs broker.
π£ Immediate Action:
π Contact a professional customs broker.
π Provide the Technical Data Sheet (TDS) and Safety Data Sheet (SDS).
π Apply for a CBP Advance Ruling if the shipment value is significant.
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Your Cost Is Worth Every Precise Detail!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.