Elastomeric Polyurethane Raw Material
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3909501000 | 10.0% | CN | US | Official Doc |
| 3909505000 | 41.3% | CN | US | Official Doc |
| 3914006000 | 38.9% | CN | US | Official Doc |
| 3914002000 | 35.0% | CN | US | Official Doc |
| 3907995050 | 41.5% | CN | US | Official Doc |
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π Elastomeric Polyurethane Raw Material β HS Code & Tariff Guide 2026 | Full Customs Clearance Breakdown
π I. Product Definition & Classification: What Exactly Is "Elastomeric Polyurethane Raw Material"?
Elastomeric Polyurethane Raw Material refers to polyurethane-based resins in elastic or rubber-like form, used as base materials for manufacturing high-performance elastomers, coatings, adhesives, seals, and industrial components.
β οΈ Key Distinction:
- Elastomer Form (flexible, rubbery) β Highly susceptible to 122ζ‘ζ¬Ύ + 25% USITC + 10% IEEPA tariffs
- Primary Form (resin pellets, granules, or powders) β Still subject to heavy tariffs, but classification varies by physical state and chemical structureπ Critical Insight:
The physical form (elastic body vs. primary resin) and chemical identity (polyurethane vs. general polymer) determine the HS Code β and thus the final tariff rate.
π¦ II. HS Code Classification Matrix (2026 Official Tariff Authority)
| HS Code | Product Description | Form | Key Tax Trigger |
|---|---|---|---|
3909.50.10.00 |
Polyurethane elastomer resin, in elastic body form | Elastic solid | 10% IEEPA only |
3909.50.50.00 |
Polyurethane elastomer resin, in primary (resin) form | Granules/pellets | +25% USITC + 10% IEEPA |
3914.00.60.00 |
Polyurethane elastomer resin, polymer-based, primary form | Pellets/granules | +25% USITC + 10% IEEPA |
3914.00.20.00 |
Polyurethane elastomer resin, polymer-based, primary form | Pellets/granules | +25% USITC + 10% IEEPA |
3907.99.50.50 |
Polyester resin raw material, in primary form | Pellets/granules | +25% USITC + 10% IEEPA |
β All codes apply to products originating from China (CN)
β Effective from November 10, 2025
β No de minimis exemption for any of these codes
π° III. 2026 Tariff Breakdown (U.S. Customs β China-Origin Goods)
π― 1. 3909.50.10.00 β Elastomeric Polyurethane, Elastic Body Form
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| USITC Section 301 Tariff | +25.0% |
| IEEPA Section 122 Clause Tariff | +10.0% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption? | β No |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3909.50.10.00 β FOOTNOTE:9903.88.01 |
π Why This Rate?
- Although the base tariff is 0%, the elastic body form is still treated as a high-risk material under U.S. trade policy. - Despite being "elastomeric", it's not classified as a finished product, so USITC + IEEPA apply.
π― 2. 3909.50.50.00 β Polyurethane Elastomer Resin, Primary (Resin) Form
| Item | Detail |
|---|---|
| Base Tariff | 6.3% |
| USITC Section 301 Tariff | +25.0% |
| IEEPA Section 122 Clause Tariff | +10.0% |
| Total Effective Rate | 41.3% |
| Tax Calculation | CIF Value Γ 41.3% |
| De Minimis Exemption? | β No |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3909.50.50.00 β FOOTNOTE:9903.88.01 |
π Critical Note:
- Even with a 6.3% base tariff, the combined USITC + IEEPA adds 35%, pushing total to 41.3%. - This code applies to pellets, granules, or powders β common in industrial supply chains.
π― 3. 3914.00.60.00 β Polymer-Based Elastomer Resin, Primary Form
| Item | Detail |
|---|---|
| Base Tariff | 3.9% |
| USITC Section 301 Tariff | +25.0% |
| IEEPA Section 122 Clause Tariff | +10.0% |
| Total Effective Rate | 38.9% |
| Tax Calculation | CIF Value Γ 38.9% |
| De Minimis Exemption? | β No |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3914.00.60.00 β FOOTNOTE:9903.88.01 |
π Why This Code?
- Used when the material is polymer-based but not explicitly "polyurethane" in the description. - Still triggers full IEEPA + USITC due to China origin and industrial use.
π― 4. 3914.00.20.00 β Polymer-Based Elastomer Resin, Primary Form
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| USITC Section 301 Tariff | +25.0% |
| IEEPA Section 122 Clause Tariff | +10.0% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Exemption? | β No |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3914.00.20.00 β FOOTNOTE:9903.88.01 |
π Key Insight:
- Despite 0% base tariff, the combined 35% from USITC + IEEPA makes this one of the highest-cost classifications. - Often used for custom or specialty polymers.
π― 5. 3907.99.50.50 β Polyester Resin Raw Material, Primary Form
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| USITC Section 301 Tariff | +25.0% |
| IEEPA Section 122 Clause Tariff | +10.0% |
| Total Effective Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Exemption? | β No |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3907.99.50.50 β FOOTNOTE:9903.88.01 |
π Why So High?
- Polyester resins are often used in composite materials, coatings, and adhesives. - Even though not polyurethane, they fall under same trade restrictions due to China origin and industrial application.
π οΈ IV. Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
β 1. Documentation Checklist (MUST-HAVE)
| Document | Required? | Purpose |
|---|---|---|
| β Product Technical Data Sheet | βοΈ | Confirm chemical composition, form (elastic vs. resin) |
| β Material Safety Data Sheet (MSDS) | βοΈ | Prove non-hazardous status |
| β Structure/Formula Diagram | βοΈ | Prove polyurethane vs. general polymer |
| β Commercial Invoice | βοΈ | Must state: "Elastomeric Polyurethane Resin, Primary Form" |
| β Packing List | βοΈ | Show packaging type (bags, drums, bulk) |
| β Certificate of Origin (CO) | βοΈ | Critical for tariff eligibility |
| β Test Report (e.g., FTIR, NMR) | βοΈ | Prove identity and purity |
β 2. η³ζ₯ζε·§ (Golden Rules)
π₯ "Form Matters More Than Name β Elastomer β Resin!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Rubber-like solid block | 3909.50.10.00 |
3909.50.50.00 |
35% vs 41.3% β Save 6.3% |
| Pellets/granules | 3909.50.50.00 or 3914.00.60.00 |
3909.50.10.00 |
Tariff mismatch β penalty |
| Polymer-based, not polyurethane | 3914.00.20.00 |
3909.50.50.00 |
Incorrect classification |
| Polyester resin | 3907.99.50.50 |
3909.50.50.00 |
High risk of audit |
β 3. Special Cases & Risk Mitigation
| Situation | Solution |
|---|---|
| Mixed batch (elastomer + resin) | Split shipment or declare as "resin" (higher tariff but safer) |
| Custom formulation | Provide lab report + structure proof to support HS code |
| Non-Chinese origin (Vietnam, Mexico, etc.) | Apply for IEEPA exemption β tariff drops to 0β5% |
| Re-export from U.S. | May qualify for "foreign trade zone" treatment β zero tariff |
| Sample shipment (<$200) | Still not exempt β de minimis does NOT apply |
π V. Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA (China-origin) | 3909.50.50.00 |
41.3% | None | No de minimis |
| π¨π³ China | 3909.50.50.00 |
5% | CCC | No extra tariffs |
| πͺπΊ EU | 3909.50.50.00 |
0% (if CE) | CE | No USITC/IEEPA |
| π¦πΊ Australia | 3909.50.50.00 |
5% | RCM | No extra tariffs |
| π―π΅ Japan | 3909.50.50.00 |
0% | PSE | No extra tariffs |
π Insight:
- Only the U.S. imposes 35β41.5% total tariffs on Chinese-origin elastomeric polyurethane. - Vietnam/Mexico-origin goods may qualify for IEEPA exemption β 0% tariff.
π VI. Common Mistakes & Costly Errors (Avoid These!)
β Mistake 1: Declaring elastomer block as 3909.50.50.00
π Result: Pay 41.3% instead of 35% β 6.3% extra cost
β Mistake 2: Using "polyurethane resin" as generic name without specifying form
π Result: Customs may assume resin form β higher tariff
β Mistake 3: Not providing chemical structure proof
π Result: Customs may reclassify β penalties + delays
β Mistake 4: Assuming de minimis applies
π Result: $200 sample = $70+ tax β no exemption!
β Correct Declaration Example:
"Elastomeric Polyurethane Resin, in Elastic Body Form, 10 kg Block, CAS: 25268-52-0, Non-hazardous, for Industrial Coating Use, Origin: China"
π― VII. Final Verdict: How to Win the Tariff Game
π₯ "Know the Form, Know the Code, Know the Tax!"
- β
Elastic body? β
3909.50.10.00β 35% total - β
Pellets/granules? β
3909.50.50.00β 41.3% - β
Polymer-based? β
3914.00.60.00β 38.9% - β
Polyester? β
3907.99.50.50β 41.5%
π Pro Tip:
If your product is not made in China, apply for IEEPA exemption β you could pay 0%.
π£ Call to Action: Secure Your Supply Chain Today!
π Contact a U.S.-licensed customs broker + request HS Code pre-ruling
π Submit product specs + structure diagrams β get binding classification
πΌ Avoid surprise tariffs, delays, and fines
β¨ Your productβs success starts with the right HS Code.
πΌ One misstep = 41.5% extra cost. One smart move = massive savings.
π Remember:
"Elastomer β Resin. Form β Name. Tax β Assumption."
π― Be precise. Be legal. Be profitable.
π¦ Professional Customs, Precision Tariffs, Global Success
π Your next shipment deserves nothing less than perfect classification!
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.