Elastic Acrylic Polymer Film Forming Raw Material
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3906902000 | 41.3% | CN | US | Official Doc |
| 3906901000 | 35.0% | CN | US | Official Doc |
| 3208200000 | 38.6% | CN | US | Official Doc |
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π§ͺ Elastic Acrylic Polymer Film Forming Raw Material
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: What Exactly Are You Importing?
Elastic Acrylic Polymer, in its primary forms (such as powders, granules, or liquids), is the fundamental raw material used to create flexible, durable, and weather-resistant coatings, adhesives, and elastomeric films. In international trade, the classification depends heavily on the physical state and the chemical nature of the material:
1. Primary Form (Basic Polymer):
If the material is a raw polymer (powder, granules, or non-film liquids) that will be further processed into films or coatings, it generally falls under Chapter 39 (Plastics and Articles Thereof).
2. Dispersion/Solution (Coating Ingredient):
If the material is already dispersed in a non-aqueous medium or dissolved (ready for direct application as a coating or resin), it may fall under Chapter 32 (Tanning or Dyeing Extracts; Tannins and Their Derivatives; Dyes, Pigments and Other Coloring Matters; Paints and Varnishes).
β οΈ Critical Distinction:
- If it is a raw plastic polymer (elastic/acrylic) in basic form β HS 3906
- If it is a coating resin/dispersion (weather-resistant acrylic) β HS 3208
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Alignment)
Based on the product characteristics provided in your data, here are the three most relevant HS Codes for Elastic Acrylic Polymer Film Forming Raw Material:
| HS Code | Product Description | Applicable Scenario | Key Characteristics |
|---|---|---|---|
3906.90.10.00 |
Elastic Acrylic Polymer, primary forms | Raw materials for elastic films, adhesives, sealants | β Elastomeric, β Primary Form (Powder/Granule/Liquid) |
3906.90.20.00 |
Acrylic Polymer, primary forms | General acrylic resins, non-elastic films, coatings base | β Non-Elastic/General Acrylic, β Primary Form |
3208.20.00.00 |
Acrylic Polymer-based Coatings, non-aqueous | Ready-to-use weather-resistant coatings, dissolved resins | β Non-aqueous dispersion/dissolution, β Film-forming in situ |
π Key Note:
- The term "Elastic" specifically points to3906.90.10.00(Elastomeric).
- If the material is "weather-resistant raw material" but already in a coating/dispersion state, it may be classified as3208.20.00.00.
- Do not mix "Elastic" and "Non-Elastic": Misclassifying elastic polymer as general acrylic (3906.90.20.00) can lead to penalties.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: November 10, 2025 (and subsequent imports)
π― 1. 3906.90.10.00 ββ Elastic Acrylic Polymer (Primary Form)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| USITC Surtax | +25.0% (Section 301 Additional Duty) |
| 122 Clause Surtax | +10.0% (Targeted Chinese Products) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption | β Not Applicable (deny_de_minimis) |
| Legal Basis Path | USITC:3906.90.10.00 β SECTION_301:25% β SECTION_122:10% |
π Explanation:
- Although the base tariff is 0%, the 301 Section (25%) and 122 Clause (10%) apply strictly to Chinese-origin elastomeric acrylics.
- This is a high-duty item, but slightly lower than non-elastic acrylics due to the 0% base rate.
π― 2. 3906.90.20.00 ββ Acrylic Polymer (General, Primary Form)
| Item | Detail |
|---|---|
| Base Tariff | 6.3% (ad valorem) |
| USITC Surtax | +25.0% (Section 301 Additional Duty) |
| 122 Clause Surtax | +10.0% (Targeted Chinese Products) |
| Total Tax Rate | 41.3% |
| Tax Calculation | CIF Value Γ 41.3% |
| De Minimis Exemption | β Not Applicable (deny_de_minimis) |
| Legal Basis Path | USITC:3906.90.20.00 β SECTION_301:25% β SECTION_122:10% |
π Explanation:
- The 6.3% base tariff makes this category more expensive than the elastic variant.
- Combined with the 35% surtaxes, the total burden is 41.3%.
- Use this only if the polymer is NOT elastomeric (i.e., rigid or semi-rigid acrylic).
π― 3. 3208.20.00.00 ββ Acrylic Polymer Coatings (Non-Aqueous)
| Item | Detail |
|---|---|
| Base Tariff | 3.6% (ad valorem) |
| USITC Surtax | +25.0% (Section 301 Additional Duty) |
| 122 Clause Surtax | +10.0% (Targeted Chinese Products) |
| Total Tax Rate | 38.6% |
| Tax Calculation | CIF Value Γ 38.6% |
| De Minimis Exemption | β Not Applicable (deny_de_minimis) |
| Legal Basis Path | USITC:3208.20.00.00 β SECTION_301:25% β SECTION_122:10% |
π Explanation:
- If the product is a ready-to-use coating or resin dispersion (not a raw polymer for further plastic processing), it falls here.
- The base rate is 3.6%, leading to a total of 38.6%.
- Key Trigger: "Non-aqueous medium" or "dissolved" state.
π οΈ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Documentation Checklist (Mandatory)
| Document | Required? | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must specify: Polymer type (Acrylic), Elasticity (Elastomeric vs. Non-Elastic), State (Powder/Granule/Liquid/Dispersion). |
| β MSDS (Material Safety Data Sheet) | βοΈ | Critical for chemical products. Must confirm no hazardous restrictions. |
| β Formula/Composition Certificate | βοΈ | To prove it is Elastic Acrylic Polymer (not a compound or mixture). |
| β Commercial Invoice | βοΈ | Clearly state "Raw Material for Film Forming," not "Finished Product." |
| β Certificate of Origin (CO) | βοΈ | To verify Chinese origin (critical for surtax application). |
| β Packaging List | βοΈ | Detail net/gross weight. No mixed packaging with finished goods. |
β 2. Declaration Strategy (Key Mnemonics)
π₯ "Elastic is 3906.10, General is 3906.20, Coating is 3208.20. Don't Mix!"
| Scenario | Correct HS Code | Common Mistake | Consequence |
|---|---|---|---|
| Raw Elastic Acrylic (Powder/Granule) | 3906.90.10.00 |
Misdeclare as 3906.90.20.00 |
Overpay by ~6.3% base + audit risk |
| Raw Non-Elastic Acrylic | 3906.90.20.00 |
Misdeclare as 3906.90.10.00 |
Under-declare β Penalty + Back Taxes |
| Acrylic Coating/Dispersion | 3208.20.00.00 |
Misdeclare as 3906 |
Wrong Chapter β Clearance Delay/Rejection |
| Finished Elastic Film | 3920 or 4008 |
Misdeclare as Raw Material | Wrong Classification β High Penalties |
β 3. Special Handling Tips
| Situation | Advice |
|---|---|
| Is it "Elastic"? | Provide tensile strength/elongation data to justify 3906.90.10.00. Without proof, CBP may default to 3906.90.20.00 (higher base tax). |
| Is it a "Coating"? | If the product is already in a solvent or dispersion meant for direct application, use 3208.20.00.00. If itβs a resin to be further processed, use 3906. |
| Volume Discount? | No. Surtaxes (35%) are applied per shipment. No volume exemptions for Chinese-origin acrylics. |
| Transshipment? | If transshipped through Vietnam/Malaysia, prove substantial transformation. Otherwise, origin remains China, and surtaxes still apply. |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Total Tax Rate (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ United States | 3906.90.10.00 (Elastic) |
35.0% | High due to 301 + 122 clauses |
| πΊπΈ United States | 3906.90.20.00 (General) |
41.3% | Even higher due to 6.3% base |
| πΊπΈ United States | 3208.20.00.00 (Coating) |
38.6% | For ready-to-use acrylic coatings |
| π¨π³ China | 3906.90.10.00 |
~6-9% | No surtaxes. Export from China is cheaper. |
| πͺπΊ EU | 3906.90.10.00 |
~6.5% | No Section 301. REACH compliance needed. |
| π¨π¦ Canada | 3906.90.10.00 |
~5% | CUSMA benefits if non-Chinese origin. |
π Conclusion:
- The US market is the most expensive due to aggressive surtaxes.
- Elastic Acrylic (3906.90.10.00) is the most favorable among the three options (35% total) because of its 0% base rate.
- General Acrylic (3906.90.20.00) is the most expensive (41.3%) due to the 6.3% base.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring "Elastic Acrylic" as "General Acrylic Polymer" (3906.90.20.00)
π Consequence: You pay 6.3% more base tax unnecessarily. If caught, itβs deemed negligent misclassification.
β Error 2: Declaring a "Ready-to-Use Coating" as "Raw Polymer" (3906)
π Consequence: HS Code mismatch. CBP may reclassify to 3208.20.00.00 (38.6%) or penalize for wrong chapter.
β Error 3: Ignoring the "122 Clause" (10%)
π Consequence: Under-declaring taxes by 10%. This leads to interest penalties and potential audits.
β Error 4: Failing to prove "Elasticity"
π Consequence: CBP defaults to the higher base tariff (3906.90.20.00 β 41.3%). Always provide technical data sheets.
β Correct Declaration Example:
"Elastic Acrylic Polymer, Primary Form, Powder, Used for Elastomeric Coatings, Model XYZ, No Solvents, Origin: China"
HS Code:3906.90.10.00
π― VII. Conclusion: Professional Declaration, Cost Optimization!
π― Remember the Mnemonic:
πΉ "Elastic = 3906.10 (35%), General = 3906.20 (41.3%), Coating = 3208.20 (38.6%).
πΉ "Prove Elasticity, Avoid the 6.3% Base. Pay the Surtax, Itβs Unavoidable!"
π Pro Tip:
If your product is not elastic, but you claim it is, CBP will request lab tests. Prepare elongation at break data (>20% is typical for elastomers) to justify 3906.90.10.00.
π£ Immediate Action:
π Contact your customs broker with Technical Data Sheets.
π Pre-classify your product to avoid 35-41% tax surprises.
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percent Matters in Your Supply Chain Cost!
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.