General purpose Polyoxymethylene
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π§ͺ Polyoxymethylene (POM) - General Purpose
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π 1. Product Definition and Classification: What Exactly is "General Purpose POM"?
Polyoxymethylene (POM), also known as Acetal or Delrin, is a high-performance engineering thermoplastic. It is renowned for its high stiffness, low friction, excellent dimensional stability, and superior resistance to solvents and fuels.
In international trade, POM is classified under Chapter 39 (Plastics and Articles Thereof). The specific HS Code depends on whether the material is in its primary form (raw material for processing) or in a specific finished form (like rods, sheets, or parts).
Key Distinction: - Primary Forms (Raw Material): Powders, granules, pellets, or preforms intended for molding/extrusion. These are classified under 3907. - Semi-Finished Forms (Rods, Sheets, Profiles): If the material has been shaped into specific semi-finished forms, it may fall under 3916-3926. - Finished Parts: If the POM has been molded into specific final products (e.g., gears, valves), it may fall under 8483 or 8484, etc., depending on the application.
β οΈ Critical Note for Customs:
Most shipments of "General Purpose POM" are raw materials (granules/powder). Therefore, the most common HS Code is 3907.10. However, always verify the physical state of the goods. If they are rods or sheets, they may be classified differently.
π¦ 2. HS Code Classification Details (2026 Latest Tariff Schedule)
| HS Code | Product Description | Application Scenario | Physical State |
|---|---|---|---|
3907.10.10.00 |
Polyacetals (POM) in Primary Forms | Raw plastic pellets/powder for injection molding | β Granules/Powder |
3907.10.90.00 |
Other Polyacetals in Primary Forms | Alternative formats of raw POM | β Granules/Powder |
3916.20.80.00 |
Monofilament, Rods, and Profiles of Plastics | Semi-finished rods, tubes, or profiles | β Solid Shapes |
3920.62.00.00 |
Plates, Sheets, Film, Foil, and Strip of Plastics | Sheets or films of POM | β Flat Sheets |
3926.90.97.00 |
Other articles of plastics (Finished Parts) | Gears, bearings, fasteners (finished) | β Finished Parts |
π Key Reminder:
- If you are importing raw plastic pellets (the most common form for "General Purpose POM"), use 3907.10.
- If you are importing pre-formed rods or sheets, use 3916 or 3920 series.
- Do not confuse POM with "Engineering Plastics" like PA (Nylon) or PC (Polycarbonate), which have different HS codes.
π° 3. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Surcharges)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: November 10, 2025 (including subsequent imports)
π― 1. 3907.10.10.00 / 3907.10.90.00 ββ Polyacetals in Primary Forms (Raw Granules)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% (Ad Valorem) |
| USITC Additional Tariff | +7.5% (From USITC Footnote 9903.88.01, Section 301) |
| IEEPA Additional Tariff | +10% (For China/HK products, from November 10, 2025) |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption Available? | β No (deny_de_minimis) |
| Legal Authority Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3907.10.10.00 β FOOTNOTE:9903.88.01 |
π Explanation:
- "USITC Additional Tariff 7.5%" is from the Section 301 Tariff Act.
- "IEEPA 10%" is the additional tariff under the International Emergency Economic Powers Act.
- Total 22.8% is a significant cost for raw material imports. Pre-calculation is essential!
π― 2. 3916.20.80.00 ββ Plastic Rods, Tubes, and Profiles (Semi-Finished)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% |
| USITC Additional Tariff | +7.5% |
| IEEPA Additional Tariff | +10% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption Available? | β No (deny_de_minimis) |
| Legal Authority Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3916.20.80.00 β FOOTNOTE:9903.88.01 |
π Note:
- Same tax rate as primary forms.
- If the product is imported as "POM Rods," the same 22.8% rate applies.
π― 3. 3920.62.00.00 ββ Plastic Plates and Sheets (Semi-Finished)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% |
| USITC Additional Tariff | +7.5% |
| IEEPA Additional Tariff | +10% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption Available? | β No (deny_de_minimis) |
| Legal Authority Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3920.62.00.00 β FOOTNOTE:9903.88.01 |
π Note:
- Same tax rate as primary forms.
- Whether it's granules, rods, or sheets, if it's POM from China, the total tariff is 22.8%.
π― 4. 3926.90.97.00 ββ Other Plastic Articles (Finished Parts)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.6% |
| USITC Additional Tariff | +7.5% |
| IEEPA Additional Tariff | +10% |
| Total Tariff Rate | 23.1% |
| Tax Calculation | CIF Value Γ 23.1% |
| De Minimis Exemption Available? | β No (deny_de_minimis) |
| Legal Authority Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3926.90.97.00 β FOOTNOTE:9903.88.01 |
π Note:
- If the POM is already molded into finished parts (e.g., gears, bushings), the base rate is slightly higher (5.6%), leading to a total of 23.1%.
π οΈ 4. Customs Clearance Practical Advice (Practical Pitfall Avoidance Guide)
β 1. Required Documents Checklist (Missing Items Will Cause Delays)
| Document | Must Provide | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Material type (POM), Color, Additives (e.g., glass fiber, lubricants) |
| β HS Code Classification Justification | βοΈ | Explain physical state (granules vs. rods) |
| β Commercial Invoice | βοΈ | Clearly state "Polyoxymethylene (POM) Granules" or similar |
| β Packing List | βοΈ | Net weight, gross weight, number of packages |
| β Certificate of Origin (CO) | βοΈ | If not from China, may apply for preferential rates |
| β MSDS (Material Safety Data Sheet) | βοΈ | Often required for plastic granules/powders |
β 2. Declaration Tips (Key Mantra)
π₯ βRaw Material: 3907, Semi-Finished: 3916/3920, Finished: 3926, Tax 22.8%-23.1%!β
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Raw POM Granules | 3907.10.10.00 |
Misdeclare as "Plastic Parts" β 23.1% |
| POM Rods | 3916.20.80.00 |
Misdeclare as "Parts" β 23.1% |
| POM Sheets | 3920.62.00.00 |
Misdeclare as "Raw Material" β 22.8% (same, but risk of audit) |
| Finished POM Gears | 3926.90.97.00 |
Misdeclare as "Raw Material" β 22.8% (lower, but risk of penalty) |
β 3. Special Situations
| Scenario | Handling Advice |
|---|---|
| Blended POM | If POM is blended with other materials (e.g., 10% Glass Fiber), still classify under 3907.10 if POM is the principal material. |
| Recycled POM | If recycled, still under 3907.10, but may require additional environmental compliance documentation. |
| OEM Custom Color Granules | Provide color masterbatch details, but still classify as 3907.10. |
| POM for Medical Use | If for medical devices, may require FDA registration, but HS Code remains 3907.10 or 3926.90.97.00 depending on form. |
π 5. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3907.10.10.00 |
22.8% (CN Origin) | None for raw material | High tariff due to 301 & IEEPA |
| π¨π³ China | 3907.10.10.00 |
6.5% | None | No additional surcharges |
| πͺπΊ EU | 3907.10.00.00 |
6.5% (if MFN) | REACH + RoHS | No additional surcharges |
| π¬π§ UK | 3907.10.00.00 |
6.5% | UKCA + REACH | No additional surcharges |
| π―π΅ Japan | 3907.10.00.00 |
5.0% | PSE (if electrical) | No additional surcharges |
π Conclusion:
- The USA has the highest tariffs for POM imports from China (22.8%).
- Other major markets (EU, UK, Japan, China) have much lower tariffs (5%-6.5%).
- Consider supply chain diversification if importing into the US.
π 6. Common Errors & Pitfall Avoidance Guide (Blood and Tears Lessons)
β Error 1: Declaring "POM" as "Plastic Bags" or "Plastic Toys"
π Consequence: Wrong HS Code, potential fraud investigation, fines!
β Error 2: Misdeclaring raw granules as "Finished Parts" to get a lower rate
π Consequence: Customs audit, seizure, back taxes + penalties!
β Error 3: Not providing MSDS for plastic granules
π Consequence: Port delay, additional testing costs!
β Error 4: Ignoring the 301 & IEEPA surcharges
π Consequence: Unexpected 22.8% tariff cost, eroding profit margins!
β Correct Practice:
"Polyoxymethylene (POM) Granules, Unfilled, White, for Injection Molding, HS Code: 3907.10.10.00, Origin: China, Tariff: 22.8%"
π― 7. Conclusion: Professional Declaration Saves Time and Money!
π― Remember the Mantra:
πΉ "Raw POM: 3907, Semi-Finished: 3916/3920, Finished: 3926, Tax 22.8%-23.1%!"
πΉ "HS Code Determines Life, Tariff Differs by Points, Declaration Error Costs Thousands!"
π Tips:
If your POM is sourced from Vietnam, Malaysia, Thailand, or India, you may apply for IEEPA Exemption or lower Section 301 rates, resulting in 0%-6% tariffs.
It is recommended to apply for an Advance Ruling before shipment to avoid customs risks.
π£ Immediate Action:
π Contact a Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
π Let your POM clear customs smoothly, export efficiently, and double your profits!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Penny of Your Cost Deserves to be Precisely Calculated!
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.