Elastic Acrylic Polymer Stabilizer Raw Material
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3208200000 | 38.6% | CN | US | Official Doc |
| 3208900000 | 38.2% | CN | US | Official Doc |
| 3906901000 | 35.0% | CN | US | Official Doc |
| 3906902000 | 41.3% | CN | US | Official Doc |
| 3906902000 | 41.3% | CN | US | Official Doc |
AI Analysis
π§ͺ Elastic Acrylic Polymer Stabilizer Raw Material (θεεΌΉζ§δΈη―ι Έθεη©εζζ)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: What Exactly Is "Elastic Acrylic Polymer Raw Material"?
Elastic Acrylic Polymer Stabilizer Raw Materials are high-performance chemical intermediates used primarily in coatings, adhesives, and sealants. They provide durability, weather resistance, and flexibility to final products. In international trade, these materials are not treated as a single entity but are classified based on their physical state, chemical composition (synthetic vs. natural basis), and primary form.
Key Distinction Criteria: 1. Is it a specific Acrylic Polymer? (Matches HS 3208.20) 2. Is it a General Synthetic Polymer? (Matches HS 3208.90) 3. Is it in Primary Forms (Granules/Powders) or Specific Elastomers? (Matches HS 3906.90)
β οΈ Critical Classification Point:
- If the material is specifically an Acrylic Polymer used as a base for paints/varnishes β HS 3208.20
- If it is a General Synthetic Polymer (not exclusively acrylic) or used as a precursor for paints β HS 3208.90
- If it is in Primary Forms (like granules, powders, or pellets) regardless of being acrylic or elastomeric β HS 3906.90
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Application Scenario | Key Characteristic |
|---|---|---|---|
3208.20.00.00 |
Elastic Acrylic Polymer, Weather-Resistant Raw Material; Matches Acrylic Polymer Material & Properties | Base for high-end exterior paints, flexible coatings | β Specific Acrylic |
3208.90.00.00 |
Elastic Acrylic Polymer, Weather-Resistant Raw Material; Matches Synthetic Polymer Material & Paint Precursor Nature | General synthetic polymer bases, mixed resins | β General Synthetic |
3906.90.10.00 |
Elastic Acrylic Polymer, Weather-Resistant Raw Material; Matches Acrylic Polymer Material & Elastomer Category | Rubber-like acrylics, impact modifiers | β Elastomer Type |
3906.90.20.00 |
Elastic Acrylic Polymer Film-Forming Raw Material; Matches Acrylic Polymer Material & Primary Form State | Granules, powders, pellets for processing | β Primary Form |
3906.90.20.00 |
Elastic Acrylic Polymer Stabilizer Raw Material; Matches Acrylic Polymer Material & Primary Form State | Same as above, different functional description | β Primary Form |
π Important Note:
- HS 3208 items are typically liquids or solutions intended for direct use in paints/varnishes.
- HS 3906 items are usually solids (primary forms) like powders or pellets, intended for further processing (e.g., mixing into other resins).
- Misclassification between Chapter 32 (Paints/Var nishes) and Chapter 39 (Plastics in Primary Forms) is the #1 cause of customs delays.
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: From November 10, 2025 (for subsequent imports)
π― 1. 3208.20.00.00 β Elastic Acrylic Polymer (Specific Acrylic Base)
| Item | Content |
|---|---|
| Base Duty Rate | 3.6% (ad valorem) |
| Section 301 Surtax | +25.0% (USITC Footnote 9903.88.01) |
| IEEPA Surcharge | +10.0% (Targeted Chinese/HK Products, from Nov 10, 2025) |
| Total Duty Rate | 38.6% |
| Tax Calculation | CIF Value Γ 38.6% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3208.20.00.00 β FOOTNOTE:9903.88.01 |
π Explanation:
- "Section 301 Surtax 25%" is the standard penalty for Chinese chemical intermediates under US Trade Law Section 301.
- "IEEPA 10%" is an additional emergency surcharge applied specifically to this category starting late 2025.
- Total 38.6% is a high tariff level. Cost planning must include this entirely.
π― 2. 3208.90.00.00 β Elastic Acrylic Polymer (General Synthetic Base)
| Item | Content |
|---|---|
| Base Duty Rate | 3.2% (ad valorem) |
| Section 301 Surtax | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Duty Rate | 38.2% |
| Tax Calculation | CIF Value Γ 38.2% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3208.90.00.00 β FOOTNOTE:9903.88.01 |
π Note:
- Very similar to the previous code, but with a slightly lower base rate (3.2% vs 3.6%).
- Applies if the polymer is not strictly defined as "acrylic" in customs terminology or is a general synthetic resin precursor.
π― 3. 3906.90.10.00 β Elastic Acrylic Polymer (Elastomer Category)
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Section 301 Surtax | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Duty Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3906.90.10.00 β FOOTNOTE:9903.88.01 |
π Analysis:
- Lowest Total Duty (35%) among the codes.
- Applicable only if the material is specifically classified as an elastomer (rubber-like) and not a standard paint binder.
- Base duty is 0%, making it the most cost-effective if the physical properties allow.
π― 4. 3906.90.20.00 β Elastic Acrylic Polymer (Primary Form: Film-Forming/Stabilizer)
| Item | Content |
|---|---|
| Base Duty Rate | 6.3% (ad valorem) |
| Section 301 Surtax | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Duty Rate | 41.3% |
| Tax Calculation | CIF Value Γ 41.3% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3906.90.20.00 β FOOTNOTE:9903.88.01 |
π Warning:
- Highest Total Duty (41.3%).
- This code is for Primary Forms (powders/granules) that are specifically used as film-forming agents or stabilizers.
- If your product is a solid raw material, ensure it doesn't fall into this "film-forming" subcategory if possible, or justify a different classification.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Documentation Checklist (All Must Be Provided)
| Document | Required | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must detail chemical structure, viscosity (if liquid), or particle size (if solid). |
| β Technical Data Sheet (TDS) | βοΈ | To prove "Elastic" and "Acrylic" properties. |
| β HS Code Justification Letter | βοΈ | Explain why it fits 3208 (Paint Base) vs. 3906 (Primary Plastic Form). |
| β Commercial Invoice | βοΈ | Must accurately reflect the nature (e.g., "Liquid Acrylic Resin" vs. "Acrylic Polymer Pellets"). |
| β Certificate of Origin (CO) | βοΈ | Mandatory for proving CN origin to apply surtaxes. |
| β SDS (Safety Data Sheet) | βοΈ | Required for chemical imports; must match TDS. |
β 2. Declaration Tips (Key Mantra)
π₯ "Liquid to 32, Solid to 39; State Defines Rate!"
| Scenario | Correct HS Code | Common Mistake |
|---|---|---|
| Liquid Acrylic Resin for paints | 3208.20.00.00 or 3208.90.00.00 |
Misdeclaring as 3906 (Plastic) β Delayed inspection |
| Powder/Pellet Acrylic Polymer | 3906.90.10.00 or 3906.90.20.00 |
Misdeclaring as 3208 (Paint) β Rejection (not a paint base in solid form) |
| Acrylic Elastomer (Rubber-like) | 3906.90.10.00 |
Misdeclaring as 3208.90 β Higher duty (38.2% vs 35.0%) |
β 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Hybrid Material | If it contains both acrylic and non-acrylic polymers, declare as Synthetic Polymer (3208.90) unless acrylic >50% by weight. |
| Imported as Solution | Even if >10% solid content, if it's a solution intended for coating, use 3208. |
| Imported as Solid Resin | If it needs further melting/extrusion, use 3906. |
| Pre-Cut Film | If pre-formed into sheets/films, it may be classified under 3920 or 3921, not 3906. Check with customs broker. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirement | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3208.20.00.00 / 3906.90.10.00 |
38.6% / 35.0% | TSCA Compliance | High Surtax (35-41%) |
| π¨π³ China | 3208.20.00.00 |
5.0% - 8.0% | No special surtax | Low duty, but check REACH for EU exports |
| πͺπΊ EU | 3906.90 / 3208.90 |
0% - 6.5% | REACH Registration | No Section 301/IEEPA surtaxes |
| π―π΅ Japan | 3906.90 |
0% - 3.5% | JITMA Compliance | Low duty, stable market |
π Conclusion:
- USA is the most expensive market due to 301 + IEEPA surtaxes.
- EU and Japan offer significantly lower total tax burdens.
- If exporting to the US, maximize cost control by selecting the lowest applicable HS Code (3906.90.10.00if elastomer) and ensuring perfect documentation.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Mistake 1: Declaring Solid Acrylic Granules as 3208.20 (Paint Resin).
π Consequence: Customs flags "Primary Form" mismatch β 100% Inspection, Delay, Potential Penalty.
β Mistake 2: Failing to specify "Elastic" or "Acrylic" in the description.
π Consequence: Customs classifies as "Other Polymers" β Higher Base Duty or Request for Information.
β Mistake 3: Ignoring IEEPA 10% Surcharge in cost calculation.
π Consequence: Profit margin wiped out by unexpected 38-41% total duty.
β Mistake 4: Misclassifying Elutomers as standard Thermoplastics.
π Consequence: Missing out on the lower 0% base duty for 3906.90.10.00.
β Correct Practice:
"Elastic Acrylic Polymer Resin, Liquid, Weather-Resistant, for Exterior Coatings, CAS No. XXXXX"
vs.
"Acrylic Polymer Pellets (Primary Form), Elastic, for Thermoplastic Processing"
π― VII. Conclusion: Precise Classification Saves Money!
π― Remember the Mantra:
πΉ "Liquid = 32, Solid = 39; Elastomer = Cheapest (35%)!"
πΉ "Total Duty is ~40% in USA; Plan Budget Accordingly!"
πΉ "Document the 'State' (Liquid/Solid) Clearly!"
π Pro Tip:
If your product can physically qualify as an Elastomer (3906.90.10.00), pursue this classification. It saves 3.6% in total duty compared to the most common paint resin classification.
π Action Item:
- Consult a Customs Broker before shipment.
- Provide TDS and SDS.
- Apply for Advance Ruling if the volume is large.
π£ Immediate Action:
π Optimize Your HS Code to Minimize the 35-41% Burden!
πΌ Every Percent Saved is Pure Profit!
β¨ Professional Clearance Starts with Accurate Classification!
π‘ Your Product's Nature Dictates Its Tax Fate!
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.