Acrylonitrile Styrene Acrylic Resin
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3907690050 | 41.5% | CN | US | Official Doc |
| 3907610050 | 41.5% | CN | US | Official Doc |
| 3906100000 | 41.3% | CN | US | Official Doc |
| 3906902000 | 41.3% | CN | US | Official Doc |
| 3506915000 | 37.1% | CN | US | Official Doc |
AI Analysis
π§ͺ Acrylonitrile Styrene Acrylic Resin (ASA/ASA-based Polymers)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π I. Product Definition & Classification: What Exactly is "Acrylonitrile Styrene Acrylic Resin"?
Acrylonitrile Styrene Acrylic Resin (often referred to as ASA or modified ABS/PMMA blends) is a high-performance thermoplastic polymer. In international trade, it is categorized based on its chemical composition and physical state. The key distinction lies in whether it is a pure polymer or an adhesive product derived from polymers listed in Chapters 39.01β39.13.
Primary Resin Types (Polymers): * Acrylic Copolymers: Blends of Acrylonitrile, Styrene, and Acrylic Acid/Methacrylate. * Polyacrylates: Homopolymers or copolymers primarily based on acrylate esters.
Adhesive Types: * Polymer-Based Adhesives: Products that are essentially adhesives made from the polymers described above.
β οΈ Critical Distinction:
- If the product is a raw material/resin in primary forms (powders, granules, liquids) β Classified under Chapter 39 (Plastics and Articles Thereof).
- If the product is formulated as an adhesive/glue using these polymers β Classified under Chapter 35 (Albuminoidal Substances; Modified Starches; Glues).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material Attribute |
|---|---|---|---|
3907.69.00.50 |
Acrylonitrile-Styrene-Acrylic Resin, primary form, acrylate polymer nature | General engineering plastics, automotive parts, consumer electronics housing | β Acrylonitrile-Styrene-Acrylic Copolymer |
3907.61.00.50 |
Acrylate polymers in primary forms, conforming to acrylic polymer definition | Pure acrylic resins, modified for clarity/stability | β Primary Acrylic Polymer |
3906.10.00.00 |
Polyacrylate Resins, within the acrylic polymer category | Standard polyacrylate resins, coatings, adhesives base | β Polyacrylate |
3906.90.20.00 |
Polyacrylate Resins, primary form, conforming to acrylic resin attributes | Other polyacrylate resins not specified elsewhere | β Polyacrylate |
3506.91.50.00 |
Polyacrylate Resin Adhesive, based on polymers of Heading 39.01β39.13 | Glues, binders, sealants made from acrylic polymers | β Adhesive (Not Raw Resin) |
π Key Reminder:
- Products labeled as "ASA Resin," "ABS Modified with Acrylic," or "Acrylic Powder" usually fall under 3907 or 3906. - If the product is sold as a glue or adhesive tape base, it falls under 3506. - Do not confuse "Acrylic Resin" with "Acrylic Fiber." This data applies to polymers/resins, not fibers.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Post-2025 (Current Trade War Context)
π― 1. 3907.69.00.50 & 3907.61.00.50 β Acrylonitrile-Styrene-Acrylic & Acrylate Resins
| Item | Detail |
|---|---|
| Base Tariff | 6.5% (Ad Valorem) |
| Section 301 Surtax | +25.0% (USITC Footnote 9903.88.01) |
| Section 122 / IEEPA Surtax | +10.0% (Specific policy surcharge for Chinese goods) |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Eligibility | β Not Eligible (High-value industrial materials) |
| Legal Basis Path | USITC:3907.69.00.50 β FOOTNOTE:9903.88.01 β IEEPA:9903.01.25 |
π Explanation:
- These codes represent the core raw materials for high-end plastic products. - The 25% Section 301 tariff is mandatory for Chinese-origin plastics. - The 10% additional surcharge (often linked to Section 122 or specific IEEPA orders) is applied on top of the base rate. - Total 41.5% is a significant cost driver. Supply chain diversification is highly recommended.
π― 2. 3906.10.00.00 & 3906.90.20.00 β Polyacrylate Resins
| Item | Detail |
|---|---|
| Base Tariff | 6.3% (Ad Valorem) |
| Section 301 Surtax | +25.0% (USITC Footnote 9903.88.01) |
| Section 122 / IEEPA Surtax | +10.0% (Specific policy surcharge for Chinese goods) |
| Total Tax Rate | 41.3% |
| Tax Calculation | CIF Value Γ 41.3% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | USITC:3906.10.00.00 β FOOTNOTE:9903.88.01 β IEEPA:9903.01.25 |
π Note:
- Slightly lower base tariff (6.3% vs 6.5%) due to specific subheading classification. - Same heavy surtaxes apply. The 0.2% difference is negligible compared to the 35% in surtaxes.
π― 3. 3506.91.50.00 β Polyacrylate Adhesives (Based on 39.01-39.13 Polymers)
| Item | Detail |
|---|---|
| Base Tariff | 2.1% (Ad Valorem) |
| Section 301 Surtax | +25.0% (USITC Footnote 9903.88.01) |
| Section 122 / IEEPA Surtax | +10.0% (Specific policy surcharge for Chinese goods) |
| Total Tax Rate | 37.1% |
| Tax Calculation | CIF Value Γ 37.1% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | USITC:3506.91.50.00 β FOOTNOTE:9903.88.01 β IEEPA:9903.01.25 |
π Strategy:
- If your product can be technically classified as an adhesive rather than raw resin, you save 4.2β4.4% in total tariffs. - However, customs scrutiny is higher. You must prove it is a "glue/adhesive" and not just "resin in liquid form."
π οΈ IV. Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
β 1. Documentation Checklist (Essential)
| Document | Required? | Note |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must state chemical composition (e.g., % Acrylonitrile, % Styrene). |
| β MSDS / SDS | βοΈ | Crucial for determining if it's hazardous or flammable. |
| β Certificate of Analysis (COA) | βοΈ | Proves it meets the "Primary Form" definition. |
| β Commercial Invoice | βοΈ | Clearly state "Acrylic Polymer Resin" or "Adhesive," not vague terms like "Plastic Powder." |
| β Formula/Composition Breakdown | βοΈ | Required to distinguish between 3907 (ASA) and 3906 (Polyacrylate). |
| β Origin Certificate | βοΈ | If shipped from Vietnam/Thailand, may reduce/eliminate surtaxes. |
β 2. Declaration Tips (Key Mantras)
π₯ "Be Specific on Chemistry, Declare the Function, Avoid Vague Terms!"
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Raw ASA Granules | 3907.69.00.50: "Acrylonitrile Styrene Acrylic Resin, Primary Form" |
"Plastic Granules" (Too vague β 41.5% + Inspection) |
| Liquid Acrylic Glue | 3506.91.50.00: "Polyacrylate Adhesive, based on Chapter 39 polymers" |
"Acrylic Resin Liquid" (Misclassification Risk) |
| Powdered Acrylic | 3906.10.00.00: "Polyacrylate Resin, Powder Form" |
"Chemical Powder" (High Risk of Rejection) |
β 3. Special Situation Handling
| Situation | Recommendation |
|---|---|
| OEM Custom Resin | Provide the technical data sheet showing it is not a standard commodity but a custom blend. May still fall under 3907. |
| Shipped from Third Country | If processed in Vietnam/Malaysia, obtain Form A/Vietnam COO to claim 0% Section 301 tax. |
| Mix with Fillers | If >50% filler by weight, classification may change. Ensure the "acrylic polymer" nature is dominant. |
| Adhesive vs. Resin | If sold for bonding, declare as Adhesive (3506). If sold for molding/injection, declare as Resin (3907). |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification | Remarks |
|---|---|---|---|---|
| πΊπΈ USA | 3907.69.00.50 / 3506.91.50.00 |
37.1% β 41.5% | No specific certs for raw material | High surtaxes. Consider FTZ. |
| π¨π³ China | 3907.69.00.50 |
6.5% | No | Export from US or Import to CN? (Note: This guide focuses on Import to US). |
| πͺπΊ EU | 3907.69.00 |
~6.5% (Most Favored Nation) | REACH Registration | No Section 301 equivalent. REACH compliance is key. |
| π―π΅ Japan | 3907.69.00 |
~6.5% | JIS Standards | Lower tariffs than US. No punitive surtaxes. |
π Conclusion:
- USA is the most expensive market for these materials due to Section 301 and 122 tariffs. - EU and Japan offer better tariff conditions but require strict chemical compliance (REACH/JIS). - Supply Chain Strategy: Sourcing from Vietnam, Thailand, or Mexico can reduce the US tariff burden to 0%β6.5%.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring as "Plastic Pellets" without specifying chemical type.
π Consequence: Customs may classify under a general "Other Plastics" heading with higher scrutiny and potential 41.5% tax.
β Mistake 2: Calling an Adhesive a "Resin" to avoid adhesive regulations.
π Consequence: Misdeclaration. Customs may reclassify to 3506 (37.1%) or penalize for incorrect documentation.
β Mistake 3: Ignoring Section 122/IEEPA 10% surcharge.
π Consequence: Underpayment of duties. Penalty + Interest upon audit.
β Mistake 4: Not distinguishing between "Polyacrylate" (3906) and "ASA" (3907).
π Consequence: Minor tax difference (0.2%), but incorrect documentation leads to delays.
β Correct Practice:
"Acrylonitrile-Styrene-Acrylic (ASA) Resin, Granular, Primary Form, CAS No. [Insert CAS], for Injection Molding, Origin: China"
π― VII. Conclusion: Precision in Classification Saves Millions!
π― Remember the Mantra:
πΉ "Resin vs. Adhesive, Check Chapter 39 or 35."
πΉ "41.5% for US, 37.1% for Glue, Avoid Misclassification!"
πΉ "China Origin = High Surtax, Look for Vietnam/Thailand Exemptions."
π Pro Tip:
If your volume is high, consider applying for an Exclusion from Section 301 Tariffs. Many polymer exclusions have expired, but new ones are periodically reviewed. Check the USITC website for current exclusion lists.
π£ Immediate Action:
π Consult a Licensed Customs Broker.
π Prepare MSDS and Technical Data Sheets.
π Optimize your HS Code to save up to 4% in total duties!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Dollar of Tax Saved is Profit Added!
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.