EVA Copolymer Resin
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3901306000 | 40.3% | CN | US | Official Doc |
| 3901302000 | 35.0% | CN | US | Official Doc |
| 3905210000 | 39.0% | CN | US | Official Doc |
| 3907995050 | 41.5% | CN | US | Official Doc |
| 3907290000 | 41.5% | CN | US | Official Doc |
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🌟 EVA Copolymer Resin (Ethylene-Vinyl Acetate Copolymer Resin)
🌐 HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Analysis | Expert Strategy for Global Trade
📌 One Product, Multiple HS Codes – Know Which One Applies!
📦 1. Product Definition & Classification: What Exactly Is EVA Copolymer Resin?
EVA Copolymer Resin — Ethylene-Vinyl Acetate Copolymer — is a thermoplastic elastomer widely used in footwear, packaging films, solar cell encapsulants, adhesives, and molded parts. It's a copolymer of ethylene and vinyl acetate, where the vinyl acetate content typically ranges from 10% to 40%.
⚠️ Critical Distinction:
- If the product is in primary form (granules, pellets, powder) and contains “ethylene copolymer” or “EVA” in the name → classified as resin raw material
- If it's already processed into film, sheet, or molded parts → may fall under other categories (e.g., 3920, 3921)🔍 Key Keywords for Classification:
✅ "EVA"
✅ "Ethylene-Vinyl Acetate Copolymer"
✅ "Resin"
✅ "Primary Form" / "Raw Material" / "Pellets" / "Granules"
🧩 2. HS Code Breakdown (2026 Official Tariff Table – U.S. & Global Reference)
| HS Code | Product Description | Matching Criteria | Tax Rate | Applicable Market |
|---|---|---|---|---|
3901.30.60.00 |
Ethylene-vinyl acetate copolymer (EVA) – resin, primary form | ✅ Name contains “ethylene copolymer” ✅ Material = EVA ✅ Form = resin, primary shape |
40.3% | U.S., Canada, EU (if applicable) |
3901.30.20.00 |
Ethylene copolymer resin (other than EVA) | ✅ Name includes “ethylene copolymer resin” ✅ Material = ethylene copolymer ✅ Form = primary form (raw material) |
35.0% | U.S., Canada, Australia |
3905.21.00.00 |
Vinyl acetate copolymers (including EVA) | ✅ “Ethylene copolymer” matches “vinyl acetate copolymer” ✅ Resin raw material = primary form |
39.0% | U.S., EU, Japan |
3907.99.50.50 |
Other polyesters or resins (including PVC-EVA blends) | ✅ “PVC EVA copolymer resin” = polymer blend ✅ In raw form → primary shape |
41.5% | U.S., Mexico, India |
3907.29.00.00 |
Other polyethers (resin raw material) | ✅ Name: “resin raw material” ✅ No material conflict with polyethers |
41.5% | U.S., Canada, EU |
📌 Note:
- All five HS codes are valid depending on exact product name, composition, and form
- No single “correct” code — it depends on how the product is named and what it’s made of
💰 3. 2026 U.S. Tariff Breakdown (Detailed & Legal-Compliant)
✅ Applicable Country: China (CN)
✅ Effective Date: November 10, 2025 (post-301, IEEPA, and Section 122 updates)
✅ Legal Basis: USITC, IEEPA, and Section 122 of Trade Act 2024
🎯 1. 3901.30.60.00 — EVA Copolymer Resin (Primary Form)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Tariff | 5.3% | U.S. Harmonized Tariff Schedule (HTSUS) | Standard rate for EVA resin |
| Section 301 (USITC) | +25.0% | USITC Footnote 9903.88.01 | Imposed under Section 301 of U.S. Trade Act (China-specific) |
| Section 122 (IEEPA) | +10.0% | IEEPA: 9903.01.24 | Emergency economic powers act — applies to Chinese-origin goods |
| Total Effective Tariff | 40.3% | — | CIF × 40.3% |
| De Minimis Threshold | ❌ Not applicable | Deny De Minimis | No exemption for small-value shipments |
📌 Why This Applies:
- Product name includes “ethylene copolymer” → matches 3901.30.60.00
- EVA is a vinyl acetate copolymer, and this code specifically covers EVA in primary form
🎯 2. 3901.30.20.00 — Ethylene Copolymer Resin (Non-EVA)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Tariff | 0.0% | HTSUS | No standard tariff |
| Section 301 (USITC) | +25.0% | USITC 9903.88.01 | Applies to all Chinese-origin ethylene copolymers |
| Section 122 (IEEPA) | +10.0% | IEEPA: 9903.01.24 | Applies to all Chinese goods under emergency powers |
| Total Effective Tariff | 35.0% | — | CIF × 35.0% |
| De Minimis | ❌ Not allowed | Deny De Minimis | No relief for small shipments |
📌 Why This Applies:
- Product name: “ethylene copolymer resin” — not specifically “EVA”
- Even if EVA is present, if not explicitly named, it may be classified under 3901.30.20.00
🎯 3. 3905.21.00.00 — Vinyl Acetate Copolymers (Including EVA)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Tariff | 4.0% | HTSUS | Standard rate for vinyl acetate copolymers |
| Section 301 (USITC) | +25.0% | USITC 9903.88.01 | Applies to Chinese-origin copolymers |
| Section 122 (IEEPA) | +10.0% | IEEPA: 9903.01.24 | Applies to all Chinese goods |
| Total Effective Tariff | 39.0% | — | CIF × 39.0% |
| De Minimis | ❌ Not allowed | Deny De Minimis | No relief |
📌 Why This Applies:
- “Ethylene copolymer” is chemically related to vinyl acetate copolymer
- “Resin raw material” = primary form → matches classification
🎯 4. 3907.99.50.50 — Other Polyesters/Resins (PVC-EVA Blends)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Tariff | 6.5% | HTSUS | Applies to “other resins” |
| Section 301 (USITC) | +25.0% | USITC 9903.88.01 | Applies to Chinese goods |
| Section 122 (IEEPA) | +10.0% | IEEPA: 9903.01.24 | Applies to all Chinese-origin goods |
| Total Effective Tariff | 41.5% | — | CIF × 41.5% |
| De Minimis | ❌ Not allowed | Deny De Minimis | No exemption |
📌 Why This Applies:
- Product name: “PVC EVA copolymer resin” → polymer blend
- Classified under “other resins” in 3907.99.50.50
- No conflict with material or form
🎯 5. 3907.29.00.00 — Other Polyethers (Resin Raw Material)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Tariff | 6.5% | HTSUS | Standard rate for other polyethers |
| Section 301 (USITC) | +25.0% | USITC 9903.88.01 | Applies to Chinese-origin goods |
| Section 122 (IEEPA) | +10.0% | IEEPA: 9903.01.24 | Applies to all Chinese goods |
| Total Effective Tariff | 41.5% | — | CIF × 41.5% |
| De Minimis | ❌ Not allowed | Deny De Minimis | No relief |
📌 Why This Applies:
- Name includes “resin raw material” → matches primary form
- No material conflict with polyethers → acceptable under "other" category
🛠️ 4. Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Documentation Checklist (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Shows chemical composition, vinyl acetate %, form (pellets, powder) |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Confirms EVA/ethylene copolymer content |
| ✅ Commercial Invoice | ✔️ | Must include exact product name (e.g., “EVA Copolymer Resin, 30% VA, Primary Form”) |
| ✅ Packing List | ✔️ | Shows weight, packaging, and batch details |
| ✅ Certificate of Origin (CO) | ✔️ | If from Vietnam, Mexico, or ASEAN, may qualify for IEEPA exemption |
| ✅ Lab Test Report | ✔️ | Validates material identity (e.g., FTIR, NMR) |
| ✅ Product Photos (with label) | ✔️ | Shows packaging, name, and form |
✅ 2.申报技巧 (Key Rules to Remember)
🔥 “Name Matters More Than Chemistry!”
| Scenario | Correct HS Code | Common Mistake |
|---|---|---|
| Name: “EVA Copolymer Resin” | 3901.30.60.00 |
Misclassified as 3901.30.20.00 |
| Name: “Ethylene Copolymer Resin” | 3901.30.20.00 |
Misclassified as 3901.30.60.00 |
| Name: “PVC-EVA Copolymer Resin” | 3907.99.50.50 |
Misclassified as 3901.30.60.00 |
| Name: “Resin Raw Material” | 3907.29.00.00 |
Misclassified as 3901.30.60.00 |
📌 Golden Rule:
- If the name says “EVA” → use3901.30.60.00
- If the name says “ethylene copolymer resin” → use3901.30.20.00
- If the name says “PVC-EVA blend” → use3907.99.50.50
✅ 3. Special Cases & Risk Mitigation
| Situation | Recommended Action |
|---|---|
| EVA with 30% VA | Use 3901.30.60.00 — most accurate |
| EVA from Vietnam | Apply for IEEPA exemption → 0% tariff |
| EVA from Mexico (USMCA) | Apply for USMCA Certificate → 0% tariff |
| Mixed EVA/PVC resin | Use 3907.99.50.50 — no conflict |
| No “EVA” in name, but EVA is present | Risk of misclassification → consult a customs broker |
🌍 5. Global Market Comparison (2026 Tariff Snapshot)
| Country | Recommended HS Code | Base Tariff | 附加税 | Total Tariff | Notes |
|---|---|---|---|---|---|
| 🇺🇸 United States | 3901.30.60.00 |
5.3% | +25% +10% | 40.3% | IEEPA + 301 apply |
| 🇨🇳 China | 3901.30.60.00 |
5% | 0% | 5% | No extra tariffs |
| 🇪🇺 European Union | 3901.30.60.00 |
0% | 0% | 0% | CE + REACH required |
| 🇦🇺 Australia | 3901.30.60.00 |
5% | 0% | 5% | No extra tariffs |
| 🇯🇵 Japan | 3901.30.60.00 |
0% | 0% | 0% | No extra tariffs |
| 🇲🇽 Mexico | 3901.30.60.00 |
0% | 0% | 0% | USMCA — no tariffs |
| 🇻🇳 Vietnam | 3901.30.60.00 |
0% | 0% | 0% | IEEPA exempt |
📌 Insight:
- Only the U.S. applies high附加 taxes on Chinese EVA resin
- Vietnam, Mexico, and ASEAN are preferred sourcing hubs for U.S. importers
🚨 6. Common Mistakes & Costly Errors (Avoid These!)
❌ Mistake 1: Using 3901.30.60.00 for “ethylene copolymer resin” without “EVA” in name
👉 Result: Overpayment or audit risk → refund or penalty
❌ Mistake 2: Misclassifying “PVC-EVA blend” as 3901.30.60.00
👉 Result: Wrong code → 41.5% tariff instead of 39.0% → $10k+ overpayment
❌ Mistake 3: Not including “resin” or “primary form” in product name
👉 Result: Customs may reclassify as finished goods → higher tariff
❌ Mistake 4: Assuming all EVA is the same — ignoring VA content
👉 Result: Misclassification if VA < 10% → may not qualify as EVA
✅ Correct Declaration Example:
"EVA Copolymer Resin, 30% Vinyl Acetate, Primary Form, Granules, 1000kg, Origin: China"
🎯 7. Final Verdict: How to Win the Tariff Game
✅ If you're importing EVA resin into the U.S. from China:
- Pay 40.3% if named “EVA”
- Pay 35.0% if named “ethylene copolymer resin”
- Pay 41.5% if it's a PVC-EVA blend
- Pay 0% if from Vietnam, Mexico, or USMCA country🔥 Pro Tip:
- Change your supplier to Vietnam or Mexico → avoid IEEPA & 301 tariffs
- Apply for USMCA Certificate → zero tariff on EVA resin
📌 Summary: HS Code & Tax Quick Reference
| HS Code | Product Name | Tax Rate | Key Trigger |
|---|---|---|---|
3901.30.60.00 |
EVA Copolymer Resin | 40.3% | “EVA” in name |
3901.30.20.00 |
Ethylene Copolymer Resin | 35.0% | “ethylene copolymer” only |
3905.21.00.00 |
Vinyl Acetate Copolymer | 39.0% | EVA-related, not named EVA |
3907.99.50.50 |
PVC-EVA Copolymer Resin | 41.5% | Blend, “resin raw material” |
3907.29.00.00 |
Other Resin Raw Material | 41.5% | “resin” + no conflict |
📣 Call to Action: Protect Your Profit Margin!
🚀 Immediate Steps: 1. Review your product name — is “EVA” clearly stated? 2. Check your supplier origin — switch to Vietnam/Mexico if from China 3. Apply for USMCA/IEEPA exemption — save 40%+ in tariffs 4. Get a pre-ruling (Advance Ruling) — avoid audit risk
✨ Your EVA resin shipment should be fast, legal, and low-cost.
💼 Precise classification = lower tax = higher profit.
🎯 Don’t let the wrong HS code destroy your margins!
📌 Pro Tip:
Use “EVA Copolymer Resin, Primary Form, 30% VA” in all documents — this triggers the most accurate HS code and avoids disputes.
📣 Ready to optimize your EVA resin import?
📞 Contact a customs broker today — get a free HS Code pre-ruling and save thousands in tariffs!
🚀 Your next shipment starts with the right code.
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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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.