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Crystal Epoxy Resin Kit

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
3907210000 41.5% CN US Official Doc
3506990000 37.1% CN US Official Doc
3506915000 37.1% CN US Official Doc
3907300000 41.1% CN US Official Doc
3926909989 22.8% CN US Official Doc

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🏺 Crystal Epoxy Resin Kit (Resin Sets)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for US Imports
πŸ“Œ I. Product Definition & Classification: What Exactly is "Crystal Epoxy Resin"?

"Crystal Epoxy Resin Kits" are widely used in DIY crafts, jewelry making, and art projects to create transparent, glass-like effects. However, in international trade and US Customs (CBP) classification, the form of the resin determines the HS Code and, consequently, the tax liability.

There are three distinct categories based on chemical state and usage:

  1. Raw Components (Unmixed): Liquid resin and hardener sold separately or in sets, not yet mixed. Classified under Chapter 39 (Plastics).
  2. Pre-mixed Adhesives: Resins that are already formulated, mixed, or ready-to-use as glue/adhesives. Classified under Chapter 35 (Animal/ Vegetable/ Microbial Glues).
  3. Finished Mold/Accessory: If the item is primarily a mold (silicone/plastic container) rather than the resin itself.

⚠️ Critical Distinction Point:
- Raw/Unmixed Resin: High tariffs due to Section 301 and IEEPA add-ons.
- Pre-mixed Adhesives: Slightly lower base tariff but still subject to heavy add-ons.
- Molds: Significantly lower total tax rate if classified correctly as plastic articles.


πŸ“¦ II. HS Code Classification Details (2026 Latest Tariff Authority)

Based on the provided data, here is the exact breakdown for "Crystal Epoxy Resin Kits" entering the US market from China.

HS Code Product Description Application Scenario Tax Rate Impact
3907.21.00.00 Epoxy Resins in Primary Forms
Unmixed components, raw state.
DIY kits where resin/hardener are separate liquid components. πŸ”΄ Highest
41.5% Total
3907.30.00.00 Epoxy Resins (Primary Form)
Other pre-polymerized forms.
Resins that meet "primary form" criteria but differ chemically from 3907.21. πŸ”΄ High
41.1% Total
3506.99.00.00 Prepared Adhesives (Other)
Pre-mixed or formulated sets.
Kits where components are pre-balanced or marketed as "ready-to-use glue." 🟠 Medium-High
37.1% Total
3506.91.50.00 Modified Adhesives
Chemically modified for bonding.
Specific bonding agents based on epoxy, classified under chemically modified adhesives. 🟠 Medium-High
37.1% Total
3926.90.99.89 Other Plastic Articles (Molds)
Crystal Epoxy Resin Mold.
Crucial Exception: If selling molds for resin, not the resin itself. 🟒 Lowest
22.8% Total

πŸ” Key Reminder:
- Do NOT mix up Resin with Molds: If you are exporting the liquid resin, you MUST use 3907 or 3506 codes. Using 3926 for resin will lead to fraud allegations or reclassification penalties. - "Kit" Ambiguity: Customs often scrutinizes "kits." If the kit contains both resin and a mold, it is generally classified based on the essential character. Usually, the resin (the valuable/functional part) drives the classification to Chapter 39/35, not Chapter 3926.


πŸ’° III. 2026 Latest Tariff Rate Breakdown (Including Add-ons)

βœ… Applicable Country: United States (US)
βœ… Country of Origin: China (CN)
βœ… Effective Date: Ongoing (Section 301 & IEEPA measures active)

🎯 1. 3907.21.00.00 – Epoxy Resins in Primary Forms (Most Common for DIY Kits)

Item Content
Base Tariff 6.5%
Section 301 (Add-on) +25.0%
Section 122 (IEEPA Add-on) +10.0%
Total Tax Rate 41.5%
Tax Calculation CIF Value Γ— 41.5%
De Minimis Exemption ❌ Not Eligible (Deny De Minimis for Section 301 goods)
Legal Basis Path USITC:3907.21.00.00 β†’ SECTION301:3907.21.00.00 β†’ IEEPA:122

πŸ“Œ Explanation:
- This is the standard classification for unmixed epoxy resin. - The 6.5% is the standard MFN (Most Favored Nation) rate for epoxy resins. - The 25% is the Trump/Biden era Section 301 tariff on Chinese plastic materials. - The 10% is the IEEPA (International Emergency Economic Powers Act) surcharge specifically targeting Chinese goods. - Total 41.5% is a massive cost driver.

🎯 2. 3907.30.00.00 – Other Epoxy Resins (Primary Forms)

Item Content
Base Tariff 6.1%
Section 301 (Add-on) +25.0%
Section 122 (IEEPA Add-on) +10.0%
Total Tax Rate 41.1%
Tax Calculation CIF Value Γ— 41.1%
De Minimis Exemption ❌ Not Eligible

πŸ“Œ Note: Slightly lower base tariff than 3907.21, but effectively the same high-tax burden.

🎯 3. 3506.99.00.00 / 3506.91.50.00 – Prepared/Modified Adhesives

Item Content
Base Tariff 2.1%
Section 301 (Add-on) +25.0%
Section 122 (IEEPA Add-on) +10.0%
Total Tax Rate 37.1%
Tax Calculation CIF Value Γ— 37.1%
De Minimis Exemption ❌ Not Eligible

πŸ“Œ Note: If your product is marketed as a "Pre-mixed Glue" or "Ready-to-use Adhesive," it falls here. It saves 4.4% compared to raw resin kits, but is still very expensive.

🎯 4. 3926.90.99.89 – Plastic Articles (Molds Only)

Item Content
Base Tariff 5.3%
Section 301 (Add-on) +7.5%
Section 122 (IEEPA Add-on) +10.0%
Total Tax Rate 22.8%
Tax Calculation CIF Value Γ— 22.8%
De Minimis Exemption ❌ Not Eligible

πŸ“Œ Note: This is the BEST case scenario for cost savings. ONLY apply this if you are importing molds (silicone/plastic containers), NOT the resin liquid. Do not misdeclare resin as molds to save tax; CBP audits will catch this.


πŸ› οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)

βœ… 1. Required Documentation Checklist

Document Mandatory? Description
βœ… Product Spec Sheet βœ”οΈ Must specify: Is it liquid? Mixed? Volume (ml/g)? Hardener ratio?
βœ… Material Safety Data Sheet (MSDS) βœ”οΈ Critical for Epoxy. Shows chemical composition, hazard class (usually Class 9 for transport).
βœ… Commercial Invoice βœ”οΈ Must clearly state "Epoxy Resin Set" or "Resin Mold," NOT just "Craft Supplies."
βœ… Country of Origin Certificate βœ”οΈ Proves Chinese origin for Section 301 calculation.
βœ… Photos βœ”οΈ Show packaging, labels, and product state (liquid in bottle vs. solid mold).
βœ… FDA Declaration (If applicable) If resin touches food or cosmetics, FDA compliance is needed. Standard craft resin usually exempt.

βœ… 2. Declaration Strategy (Key Mantra)

πŸ”₯ "State True Form, Separate Resin from Mold, MSDS is King!"

Scenario Correct Declaration Wrong Practice Consequence
Selling Liquid Resin 3907.21.00.00 Declare as "Plastic Mold" Fraud Penalty, Seizure
Selling Mold Only 3926.90.99.89 Declare as "Resin" Overpaying tax (22.8% vs 41.5%)
Selling Kit (Resin + Mold) 3907.21.00.00 (Essential Character) Split into two entries Complex clearance, potential rejection
Pre-mixed Glue 3506.99.00.00 Declare as "Raw Resin" Minor tax difference, but honesty required

βœ… 3. Special Handling Tips

Situation Recommendation
Liquid Resin Shipping Must be classified as Dangerous Goods (Class 9) for ocean/air freight. Requires UN3082 labeling.
Small Quantity (De Minimis) ❌ Do not use Section 321 (De Minimis) for Section 301 goods. Even small kits from China are subject to tariffs.
Kit Composition If a kit has 1 bottle of resin + 1 silicone mold, customs looks at the value. If resin is >50% value, classify as resin.
Naming Use clear terms: "Uncured Epoxy Resin" or "Silicone Molding Kit." Avoid vague "Art Supplies."

🌍 V. Global Market Comparison (2026)

Country/Region Recommended HS Code Total Tariff (China Origin) Key Certification Note
πŸ‡ΊπŸ‡Έ USA 3907.21.00.00 (Resin) 41.5% None for import, but DOT/UN for shipping Highest duty due to Section 301 + IEEPA
πŸ‡ΊπŸ‡Έ USA 3926.90.99.89 (Mold) 22.8% None Best option for mold-only importers
πŸ‡ͺπŸ‡Ί EU 3907.21.00 ~6.5% REACH Compliance No Section 301, but REACH registration needed
πŸ‡¬πŸ‡§ UK 3907.21.00 ~6.5% UKCA Marking Post-Brexit rules apply
πŸ‡¨πŸ‡³ China 3907.21.00 6.5% None Domestic consumption tax may apply

πŸ“Œ Conclusion:
- The US market is the most expensive for epoxy resin imports from China due to political tariffs. - Mold importers save nearly 50% in duties compared to resin importers. - EU/UK markets are cheaper but have strict chemical safety (REACH) requirements.


πŸ“Œ VI. Common Errors & Pitfalls (Lessons Learned)

❌ Error 1: Declaring Liquid Epoxy as "Plastic Granules" or "Mold" to avoid Section 301.
πŸ‘‰ Result: CBP will inspect and seize goods. Fines can be 2-3x the duty value.

❌ Error 2: Ignoring MSDS for Liquid Resin.
πŸ‘‰ Result: Carrier refuses shipment. Package held at port for hazmat testing.

❌ Error 3: Assuming "Small Package" (under $800) is tariff-free.
πŸ‘‰ Result: False. Section 301 tariffs apply even to de minimis shipments from China since 2024/2025 policy shifts.

βœ… Correct Approach:

"Crystal Epoxy Resin Kit (Uncured), 500ml, Two-Part System, for Art/Craft Use. MSDS Attached. Origin: China."


🎯 VII. Conclusion: Professional Declaration, Save Money, Clear Smoothly!

🎯 Remember the Mantra:

πŸ”Ή "Resin is Raw, Mold is Tool. 41.5% vs 22.8%, Know the Difference!"
πŸ”Ή "MSDS is Mandatory for Liquids, Section 301 applies to All!"


πŸ“Œ Pro Tip:

If you are a manufacturer, consider separating your product lines: - Import Molds under 3926.90.99.89 (22.8% tax). - Import Resin under 3907.21.00.00 (41.5% tax) only when necessary. - Pre-mixing in-house (if feasible) might change classification, but be wary of "Prepared Adhesive" rules.


πŸ“£ Immediate Action:

πŸ“ž Contact your freight forwarder with the MSDS and Product Photos.
πŸ“„ Request a Binding Ruling from CBP if your kit composition is complex.
πŸš€ Optimize your supply chain to minimize duty exposure!


✨ Professional Customs Clearance Starts with Accurate Classification!
πŸ’Ό Every percentage point 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.