Acrylic Polymer Emulsion
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3905120000 | 39.0% | CN | US | Official Doc |
| 3905210000 | 39.0% | CN | US | Official Doc |
AI Analysis
π§ͺ Acrylic Polymer Emulsion (Waterborne Acrylics)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: What Exactly is "Acrylic Polymer Emulsion"?
Acrylic Polymer Emulsion, often referred to as Waterborne Acrylic or Acrylic Latex, is a stable dispersion of acrylic polymer particles in water. It is a primary form of polymer used extensively in adhesives, paints, coatings, textiles, and paper treatment.
In international trade, the classification hinges on two critical factors:
1. The Base Monomer: Is it pure Poly(vinyl acetate) (PVAc) or a Copolymer involving Vinyl Acetate?
2. The Form: Is it in an aqueous dispersion (emulsion)?
β οΈ Key Distinction Point:
- If the polymer is Poly(vinyl acetate) only β It falls under 3905.12.
- If the polymer is a Vinyl Acetate Copolymer (mixed with other vinyl esters or monomers) β It falls under 3905.21.
- Note: Pure "Acrylic" (Methyl Methacrylate-based) emulsions often fall under 3906.90 in other jurisdictions, but based on the provided<DATA>, we are strictly analyzing Vinyl-based acrylics/emulsions covered by HS 3905.12 and 3905.21.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenarios | Chemical Nature |
|---|---|---|---|
3905.12.00.00 |
Polymers of vinyl acetate...: Poly(vinyl acetate): In aqueous dispersion | Pure PVAc emulsions; High-grade adhesives; Paper coatings; Wood glue base. | Homopolymer of Vinyl Acetate |
3905.21.00.00 |
Polymers of vinyl acetate...: Vinyl acetate copolymers: In aqueous dispersion | Copolymers with ethylene, propionates, or other vinyl esters; Paints, textiles, construction adhesives. | Copolymer (Vinyl Acetate + Other Monomers) |
π Critical Reminder:
- The term "Acrylic Polymer Emulsion" in common trade language can be ambiguous. If the technical datasheet (TDS) specifies Poly(vinyl acetate) as the main component, use 3905.12.
- If the TDS specifies a Copolymer (e.g., Ethylene-Vinyl Acetate (EVA) emulsion, or Vinyl Acetate-Ethylene emulsion), use 3905.21.
- Both codes require the product to be In Aqueous Dispersion. Dry powders or solid blocks would fall under different subheadings (e.g., 3905.11 or 3905.22).
π° III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN) (Assuming Chinese origin based on typical high-tariff context, otherwise rates may vary by FTA)
β Effective Time: 2025-2026 Tariff Regime
π― 1. 3905.12.00.00 ββ Poly(vinyl acetate) in Aqueous Dispersion
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| Section 301 Surcharge (Additional Tariff) | 0.0% |
| IEEPA Surcharge | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Eligibility | β Yes (If shipment value < $800, no duty + simplified entry) |
| Legal Authority Path | HTSUS:3905.12.00.00 β USITC Footnote: N/A for surcharge |
π Explanation:
- Unlike electronics or steel, Vinyl Acetate Polymers (PVAc) currently enjoy a 0% duty rate for Chinese-origin goods in this specific subheading.
- There is no additional Section 301 tariff applied to this specific HS code in the provided data.
- Cost Advantage: This makes PVAc emulsion highly competitive compared to other chemical intermediaries.
π― 2. 3905.21.00.00 ββ Vinyl Acetate Copolymers in Aqueous Dispersion
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| Section 301 Surcharge (Additional Tariff) | 0.0% |
| IEEPA Surcharge | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Eligibility | β Yes (If shipment value < $800) |
| Legal Authority Path | HTSUS:3905.21.00.00 β USITC Footnote: N/A for surcharge |
π Explanation:
- Similar to pure PVAc, Vinyl Acetate Copolymers also have a 0% duty rate.
- Strategic Note: Even if the product is labeled as "Acrylic Latex," if it is a vinyl acetate copolymer, it still benefits from this zero-duty status.
- Caution: Do not confuse with "Acrylic Resins" (PMMA) which may fall under 3906.90 and have different tariffs.
π οΈ IV. Customs Clearance Operational Advice (Practical Pitfall Avoidance)
β 1. Documentation Checklist (Essential)
| Document | Must Provide | Explanation |
|---|---|---|
| β Technical Data Sheet (TDS) | βοΈ | Must explicitly state "Aqueous Dispersion" and list monomers (e.g., "Vinyl Acetate Copolymer"). |
| β Certificate of Origin (CO) | βοΈ | To prove origin (China/Non-China) for tariff application. |
| β Commercial Invoice | βοΈ | Must clearly describe goods as "Acrylic Polymer Emulsion" or "Poly(vinyl acetate) Dispersion." Avoid vague terms like "Chemical Glue." |
| β SDS (Safety Data Sheet) | βοΈ | Required for chemical products. Confirms it is water-based and non-hazardous (if applicable). |
| β Packaging List | βοΈ | Shows net weight and volume. |
β 2. Declaration Tips (Key Mnemonics)
π₯ βForm is Key, Name is Clear, Zero Duty Prevails!β
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Product is PVAc Emulsion | 3905.12.00.00 - "Poly(vinyl acetate) in aqueous dispersion" |
Declaring as "Plastic Granules" β Wrong HS, Delay |
| Product is Copolymer Emulsion | 3905.21.00.00 - "Vinyl acetate copolymer in aqueous dispersion" |
Declaring as "Acrylic Resin" (PMMA) β Potential 0-5% tax if misclassified, but more importantly, compliance risk |
| Dry Powder Form | 3905.11 or 3905.22 (Not in provided data) |
Declaring as "Dispersion" when dry β Customs Rejection |
| Vague Name "Acrylic Paint" | β DO NOT | Paints are usually 3208/3210. Emulsions are raw materials 3905. Mixing them up causes delays. |
β 3. Special Handling Cases
| Case | Handling Advice |
|---|---|
| Mixed Shipment (Emulsion + Solvent-based) | Declare separately. Emulsion (3905) has 0% tax; Solvent-based may have different tax rates. |
| OEM/Private Label | Provide the buyer's PO and technical specs. Do not declare as "Generic Chemicals." |
| High Volume Container Loads | Even with 0% tax, ensure ISF (10+2) filing is accurate. Misdeclaration of chemical nature can lead to inspections. |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3905.12.00.00 / 3905.21.00.00 |
0.0% | SDS, FDA (if food-contact), Prop 65 (CA) | Zero duty advantage is significant. |
| π¨π³ China | 3905.12.00.00 / 3905.21.00.00 |
0.0% - 5% (Varies) | REACH-like compliance | Import tariffs may vary slightly by exact sub-subheading. |
| πͺπΊ EU | 3905.21.00 |
6.5% (Most Favored Nation) | REACH Registration | No US-style 0% benefit. High regulatory barrier. |
| π¬π§ UK | 3905.21.00 |
6.5% | UK REACH | Post-Brexit alignment with EU standards. |
| π―π΅ Japan | 3905.21.00 |
0.0% - 3.8% | JIS Standard | Generally low tariffs for chemical intermediates. |
π Conclusion:
- The USA offers the best duty-free access for these specific HS codes.
- EU and UK impose standard MFN duties (~6.5%), making them less competitive on duty alone compared to the US.
- Always verify REACH compliance for European markets, as acrylic emulsions often contain monomers subject to restriction.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring "Acrylic Emulsion" under 3906.90 (Other Acrylic Polymers)
π Consequence: Incorrect HS. If the product is Vinyl Acetate-based, it must go under 3905. Misclassification can lead to audits or penalties.
β Error 2: Failing to specify "In Aqueous Dispersion"
π Consequence: If the description is just "Polyvinyl Acetate," customs may assume it is a solid polymer (3905.11), which might have different tax implications or regulatory requirements.
β Error 3: Confusing "Acrylic Emulsion" (Vinyl-based) with "Acrylic Resin" (Methyl Methacrylate-based)
π Consequence: They have different chemical properties and uses. Accurate TDS is crucial.
β Error 4: Ignoring SDS/REACH for EU shipments
π Consequence: Goods detained at EU border due to lack of chemical registration.
β Correct Practice:
"Vinyl Acetate Copolymer Emulsion, Aqueous Dispersion, Solid Content: 50%, HS 3905.21.00.00, SDS Attached, No Hazardous Chemicals."
π― VII. Conclusion: Professional Declaration, Cost Optimization
π― Remember the Mnemonic:
πΉ "Vinyl Acetate Emulsion, Zero Duty in US."
πΉ "Check the Monomer: Homopolymer 12, Copolymer 21."
πΉ "Don't Call it 'Paint' if it's 'Raw Material'."
π Pro Tip:
If your "Acrylic Polymer Emulsion" is actually 100% Methyl Methacrylate (PMMA) based (not vinyl acetate), it will NOT fall under 3905. It will likely fall under 3906.90.
- 3905 is strictly for Vinyl Acetate polymers.
- 3906 is for Acrylic (MMA) polymers.
- Always check the Monomer List on the TDS!
π£ Immediate Action:
π Consult a Customs Broker with the TDS to confirm if your "Acrylic" is Vinyl Acetate-based (3905) or MMA-based (3906).
π For US imports, enjoy the 0% Duty advantage for 3905 codes!
π Ensure SDS and Commercial Invoice explicitly state "Aqueous Dispersion."
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every percentage point of duty saved is pure profit!
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.