Epoxy
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3907100000 | 41.5% | CN | US | Official Doc |
| 3907300000 | 41.1% | CN | US | Official Doc |
| 3907995050 | 41.5% | CN | US | Official Doc |
| 6810195000 | 38.9% | CN | US | Official Doc |
| 6810990080 | 35.0% | CN | US | Official Doc |
Product Images
AI Analysis
🌟 Epoxy Resin & Epoxy-Based Products
🌐 HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Expert-Level Import Strategy
📌 One-Stop Solution for Epoxy-Related Goods – From Raw Material to Industrial Composites
📦 I. Product Definition & Classification: What Exactly Is “Epoxy” in Global Trade?
Epoxy resin is a high-performance thermosetting polymer widely used in coatings, adhesives, electrical insulation, composites, and industrial flooring. In international trade, not all epoxy-containing products are treated the same — their classification hinges on material composition, form, and intended use.
⚠️ Key Distinction:
- Pure epoxy resin (liquid/powder) → Classified under 3907.10.00.00 / 3907.30.00.00
- Epoxy-based mortar, resin-based stone, or composite materials → Classified under 6810.19.50.00 / 6810.99.00.80
- Epoxy resins mixed with other polymers → May fall under 3907.99.50.50🔍 Critical Tip:
The name on the invoice must precisely reflect the material composition. Saying “epoxy coating” without specifying “epoxy resin” can lead to misclassification and costly penalties.
📊 II. HS Code Classification Table (2026 Official Tariff Authority)
| HS Code | Product Description | Material Form | Typical Use Case | Key Classification Logic |
|---|---|---|---|---|
3907.10.00.00 |
Epoxy resins, pure or chemically defined | Liquid, powder, or solid | Adhesives, laminates, circuit boards | Explicitly listed in the tariff as “epoxy resins” |
3907.30.00.00 |
Other epoxy resins (not elsewhere specified) | Liquid or solid | Industrial coatings, sealants | Matches “epoxy resin” in classification notes |
3907.99.50.50 |
Other epoxy resins, including mixtures | Liquid, paste, or resin blend | Composite binders, specialty formulations | “Epoxy resin” mentioned in product name & description |
6810.19.50.00 |
Artificial stone, mortar, or composite with epoxy resin | Solid, granular, or mortar form | Flooring, countertops, industrial surfaces | “Epoxy resin” is the matrix material |
6810.99.00.80 |
Other artificial stone or stone-like products with epoxy resin | Mortar, slab, or molded form | Architectural finishes, lab benches | Matches “epoxy-based artificial stone” category |
✅ All epoxy-based products must be assessed based on: - Material composition (is it pure epoxy or composite?) - Physical form (liquid, powder, mortar, slab?) - End use (coating, structural, flooring?)
💰 III. 2026 U.S. Tariff Breakdown (China-Origin Goods)
✅ Applicable to: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including subsequent imports)
🎯 1. 3907.10.00.00 — Pure Epoxy Resin (Chemically Defined)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| USITC Section 301 Additional Duty | +25.0% |
| IEEPA Emergency Economic Powers Act (122 Clause) | +10.0% |
| Total Effective Duty | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not applicable (denied) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3907.10.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- USITC 25% comes from the U.S. Trade Representative’s Section 301 investigation on Chinese chemicals.
- IEEPA 10% is a national emergency tariff under the International Emergency Economic Powers Act (IEEPA), targeting Chinese-origin industrial materials.
- Combined, this creates a 41.5% effective rate — one of the highest for chemical imports.
🎯 2. 3907.30.00.00 — Other Epoxy Resins (Not Elsewhere Specified)
| Item | Detail |
|---|---|
| Base Tariff | 6.1% |
| USITC Section 301 Additional Duty | +25.0% |
| IEEPA 122 Clause Duty | +10.0% |
| Total Effective Duty | 41.1% |
| Tax Calculation | CIF × 41.1% |
| De Minimis Exemption | ❌ Not allowed |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3907.30.00.00 → FOOTNOTE:9903.88.01 |
📌 Note:
Even if your epoxy resin is not pure, but still classified as “epoxy resin” under the tariff schedule, this rate applies.
🎯 3. 3907.99.50.50 — Other Epoxy Resins (Including Mixtures)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| USITC Section 301 Duty | +25.0% |
| IEEPA 122 Clause Duty | +10.0% |
| Total Effective Duty | 41.5% |
| Tax Calculation | CIF × 41.5% |
| De Minimis Exemption | ❌ Not applicable |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3907.99.50.50 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- If your product contains epoxy resin and is not pure, but named as such (e.g., “Epoxy Resin Mixture for Flooring”), it falls under this subheading.
- Even if blended with other polymers, as long as epoxy is the primary component, this code applies.
🎯 4. 6810.19.50.00 — Artificial Stone or Mortar with Epoxy Resin
| Item | Detail |
|---|---|
| Base Tariff | 3.9% |
| USITC Section 301 Duty | +25.0% |
| IEEPA 122 Clause Duty | +10.0% |
| Total Effective Duty | 38.9% |
| Tax Calculation | CIF × 38.9% |
| De Minimis Exemption | ❌ Not allowed |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:6810.19.50.00 → FOOTNOTE:9903.88.01 |
📌 Key Insight:
- This is lower than pure epoxy resin due to lower base tariff (3.9% vs 6.5%).
- Still subject to 25% + 10% — the same extra duties as other Chinese-origin chemicals.
- Applies to epoxy-based mortar, resin flooring, or stone-like composites.
🎯 5. 6810.99.00.80 — Other Artificial Stone with Epoxy Resin
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| USITC Section 301 Duty | +25.0% |
| IEEPA 122 Clause Duty | +10.0% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis Exemption | ❌ Not allowed |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:6810.99.00.80 → FOOTNOTE:9903.88.01 |
📌 Why This Is Lower:
- 0% base tariff makes this the lowest effective rate among all epoxy-related codes.
- Still carries 25% + 10% — so total 35% is still very high.
- Applies to non-structural, non-technical artificial stone products (e.g., decorative panels, lab surfaces).
🛠️ IV. Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Documentation Checklist (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must state: “Epoxy Resin” or “Epoxy-Based Mortar” clearly |
| ✅ Product Specification Sheet | ✔️ | Detail chemical composition, resin type, curing agent |
| ✅ Safety Data Sheet (SDS) | ✔️ | Required for hazardous chemicals; shows epoxy content |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for tariff eligibility |
| ✅ Packing List | ✔️ | Shows packaging, weight, and product form |
| ✅ Lab Test Report | ✔️ | Proves epoxy content (e.g., HPLC, FTIR) |
| ✅ Product Photos (with labels) | ✔️ | Shows form (liquid, powder, mortar, slab) |
✅ 2.申报技巧（申报口诀）
🔥 “名称精准，形态匹配，成分透明，税率降一半！”
| Scenario | Correct HS Code | Wrong Approach | Risk |
|---|---|---|---|
| Pure epoxy resin (liquid) | 3907.10.00.00 |
3907.99.50.50 |
41.5% → 41.5% (same, but wrong logic) |
| Epoxy mortar for flooring | 6810.19.50.00 |
3907.10.00.00 |
Tax jumps from 38.9% to 41.5% |
| Epoxy-based artificial stone slab | 6810.99.00.80 |
3907.30.00.00 |
Loss of 3.9% base tariff advantage |
| Mixed epoxy resin (not pure) | 3907.99.50.50 |
3907.10.00.00 |
Misclassification → penalties |
✅ 3. Special Cases & Solutions
| Scenario | Recommended Action |
|---|---|
| Epoxy resin with additives (e.g., fillers, catalysts) | Use 3907.99.50.50 — if epoxy is the main component |
| Epoxy-based floor coating (liquid) | Use 3907.10.00.00 or 3907.30.00.00 — not 6810 |
| Cured epoxy stone slab (solid) | Use 6810.19.50.00 or 6810.99.00.80 — depends on use |
| Epoxy resin for electronics (circuit board encapsulation) | Use 3907.10.00.00 — pure epoxy |
| Epoxy resin imported via Vietnam/Mexico | Check for IEEPA exemption — if origin is not China, tariff may drop to 0–5% |
🌍 V. Global Market Comparison (2026 Tariff Snapshot)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 3907.10.00.00 |
41.5% (China) | SDS, CO, FCC (if electronic) | Highest tariff |
| 🇨🇳 China | 3907.10.00.00 |
5% | CCC, RoHS | No extra duties |
| 🇪🇺 European Union | 3907.10.00.00 |
0% (if CE) | CE, REACH, RoHS | No IEEPA/USITC |
| 🇦🇺 Australia | 3907.10.00.00 |
5% | RCM | No extra duties |
| 🇯🇵 Japan | 3907.10.00.00 |
0% | PSE | No附加税 |
📌 Insight:
- The U.S. is the only market imposing 41.5% on epoxy resins.
- China, EU, Australia, Japan have no additional tariffs — ideal for re-export or regional distribution.
🚨 VI. Common Mistakes & How to Avoid Them (Real-World Risks)
❌ Mistake 1: Calling “epoxy resin” as “resin coating” or “composite material”
👉 Result: Misclassified → 41.5% instead of 35.0% → overpay by 6.5%
❌ Mistake 2: Using 3907.10.00.00 for cured epoxy stone
👉 Result: Wrong classification → penalties + refund claims
❌ Mistake 3: Not providing SDS or test report
👉 Result: Customs delays, sample testing, or rejection
❌ Mistake 4: Declaring “epoxy” without specifying form (liquid vs. solid)
👉 Result: Incorrect HS code → reassessment + fines
✅ Correct Declaration Example:
“Epoxy Resin, Liquid, 50% Epoxy Content, for Industrial Coating, HPLC Verified, SDS Attached, Origin: China, HS: 3907.10.00.00”
🎯 VII. Final Verdict: Precision Wins
🔹 “Name matters, form matters, origin matters — one mistake = 41.5% tax on a $100,000 shipment!”
🔹 “Use the right HS code, and you save thousands — even tens of thousands.”
📌 Pro Tip:
✅ Apply for an Advance Ruling (Pre-Approval) from U.S. Customs before shipment.
✅ Use a licensed customs broker with chemical expertise.
✅ Consider shifting origin to Vietnam, Mexico, or Thailand to avoid IEEPA/USITC tariffs.
📣 Act Now!
📞 Contact a specialized customs broker today
🚀 Get your HS Code pre-approved and tariff forecast
💼 Avoid surprises, reduce costs, and ship with confidence!
✨ Your epoxy shipment’s success starts with the right classification.
💼 Don’t let a wrong code sink your 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) — 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.