High Toughness Modified Plastic
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3917290090 | 38.1% | CN | US | Official Doc |
| 3917320050 | 38.1% | CN | US | Official Doc |
| 3926901000 | 20.9% | CN | US | Official Doc |
| 3926904800 | 13.4% | CN | US | Official Doc |
| 3908100000 | 41.3% | CN | US | Official Doc |
| 3908902000 | 35.0% | CN | US | Official Doc |
| 3907690010 | 41.5% | CN | US | Official Doc |
| 3907610010 | 41.5% | CN | US | Official Doc |
| 3909505000 | 41.3% | CN | US | Official Doc |
| 3909501000 | 35.0% | CN | US | Official Doc |
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π‘οΈ High Toughness Modified Plastic: Classification & 2026 Tariff Deep Dive
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What is "High Toughness Modified Plastic"?
"High Toughness Modified Plastic" is not a single standardized chemical term but a functional description of polymer blends or composites. In international trade, the classification depends strictly on the base resin type (Polyamide, Acrylic, Polyurethane, etc.) and the physical form (primary form like pellets/powder vs. manufactured article).
β οΈ Key Distinction for Classification:
- Primary Forms (Raw Materials): Pellets, granules, powders, or non-fabricated shapes intended for further manufacturing (e.g., injection molding). These fall under Chapter 39.
- Manufactured Articles: Finished items like buckets, pipes, photo albums, or specific parts. These fall under Chapter 39 Headings 3917 or 3926.
- "Other" vs. Specific Type: If the "modified" aspect involves a specific dominant polymer (like PA6, PA66, or Acrylic), it is classified under that polymer's specific subheading. If it is a complex copolymer or unspecified blend, it may fall under "Other."
π¦ II. HS Code Classification Details (Based on Provided Data)
Since "High Toughness Modified Plastic" is a generic term, we must map it to the specific descriptions found in the provided dataset. The classification hinges on what the plastic is made of and what shape it is in.
| HS Code | Product Description (from Data) | Likely Scenario for "High Toughness Modified Plastic" | Base Tax | Additional Tax | Total Tax |
|---|---|---|---|---|---|
3908.10.00.00 |
Polyamides in primary forms: PA-6, -11, -12, -6,6, -6,9, -6,10, -6,12 | If the toughened plastic is a Polyamide (Nylon) blend (e.g., PA6+Rubber for impact resistance) in pellet/powder form. | 0.0% | 0.0% | 0.0% |
3908.90.20.00 |
Polyamides in primary forms: Other: Bis(4-amino-3-methylcyclohexyl)methane-isophthalic acid-laurolactam copolymer | If the "modified" plastic is this specific complex Polyamide copolymer. Rare, but possible for high-end engineering grades. | 0.0% | 25.0% | 25.0% |
3909.50.50.00 |
Amino-resins, phenolic resins & polyurethanes: Polyurethanes: Other | If the toughened plastic is a Polyurethane (PU) elastomer or rigid foam that is NOT classified as "Elastomeric" under 3909.50.10. | 6.3% | 25.0% | 31.3% |
3909.50.10.00 |
Amino-resins, phenolic resins & polyurethanes: Polyurethanes: Elastomeric | If the plastic is a Polyurethane Elastomer (flexible, rubber-like toughness) in primary form. | 0.0% | 25.0% | 25.0% |
3907.69.00.10 |
Acrylic polymers: Other: Having a viscosity number β₯70 ml/g but <78 ml/g | If the plastic is Acrylic (PMMA) toughened grade with medium viscosity. | 6.5% | 25.0% | 31.5% |
3907.61.00.10 |
Acrylic polymers: Other: Having a viscosity number β₯78 ml/g but β€88 ml/g | If the plastic is Acrylic (PMMA) toughened grade with high viscosity. | 6.5% | 25.0% | 31.5% |
3917.29.00.90 |
Tubes, pipes & hoses...: Of plastics: Rigid: Of other plastics Other | If the "high toughness" product is a rigid plastic pipe/tube (e.g., PEX, PVC, or other rigid blends) without fittings. | 0.0% | 0.0% | 0.0% |
3917.32.00.50 |
Tubes, pipes & hoses...: Other tubes... Other, not reinforced, without fittings | If the product is a non-reinforced plastic tube/hose (flexible or rigid) made of other plastics. | 3.1% | 25.0% | 28.1% |
3926.90.10.00 |
Other articles of plastics: Buckets and pails | If the end product is a plastic bucket/pail made from high-toughness plastic. | 0.0% | 0.0% | 0.0% |
3926.90.48.00 |
Other articles of plastics: Photo albums | If the product is a plastic photo album (niche application, but listed in data). | 3.4% | 0.0% | 3.4% |
π Critical Note:
- "Primary Forms" (Headings 3907, 3908, 3909) refers to raw materials (pellets, powders).
- "Articles" (Headings 3917, 3926) refers to finished goods (pipes, buckets).
- You cannot classify a raw material as a finished article, or vice versa.
π° III. 2026 Tariff Rate Breakdown (Detailed Tax Analysis)
β Scope: Based on provided data (implies US import from China with Section 301/IEEPA tariffs).
β Key Concept: "Additional Tax" usually refers to USITC Footnote 9903.88.01 (25% tariff on Chinese goods).
π― 1. Polyamides (PA) - Primary Forms
| HS Code | Description | Base Tax | Add. Tax | Total Tax | Why? |
|---|---|---|---|---|---|
3908.10.00.00 |
Standard Polyamides (PA6, PA66, etc.) | 0.0% | 0.0% | 0.0% | Zero Duty! Common engineering plastics like Nylon are often exempt from additional tariffs in this specific dataset. |
3908.90.20.00 |
Complex PA Copolymers | 0.0% | 25.0% | 25.0% | Classified as "Other" PA, triggering the 25% additional tariff. |
π― 2. Polyurethanes (PU) - Primary Forms
| HS Code | Description | Base Tax | Add. Tax | Total Tax | Why? |
|---|---|---|---|---|---|
3909.50.10.00 |
Elastomeric PU | 0.0% | 25.0% | 25.0% | Flexible, rubber-like PU. High base tax exemption, but 25% additional applies. |
3909.50.50.00 |
Other PU (Non-elastomeric) | 6.3% | 25.0% | 31.3% | Rigid or non-elastomeric PU. Higher base tax (6.3%) + 25% additional. |
π― 3. Acrylic Polymers (PMMA) - Primary Forms
| HS Code | Description | Base Tax | Add. Tax | Total Tax | Why? |
|---|---|---|---|---|---|
3907.69.00.10 |
Acrylic, Viscosity 70-78 ml/g | 6.5% | 25.0% | 31.5% | Medium viscosity. Base tax 6.5% + 25% additional. |
3907.61.00.10 |
Acrylic, Viscosity 78-88 ml/g | 6.5% | 25.0% | 31.5% | High viscosity. Same rate as above. |
π― 4. Finished Plastic Articles
| HS Code | Description | Base Tax | Add. Tax | Total Tax | Why? |
|---|---|---|---|---|---|
3917.29.00.90 |
Rigid Plastic Tubes/Pipes (Other) | 0.0% | 0.0% | 0.0% | Zero duty for rigid pipes not reinforced. |
3917.32.00.50 |
Non-reinforced Plastic Tubes/Hoses | 3.1% | 25.0% | 28.1% | Base 3.1% + 25% additional. |
3926.90.10.00 |
Plastic Buckets/Pails | 0.0% | 0.0% | 0.0% | Zero duty for buckets. |
3926.90.48.00 |
Plastic Photo Albums | 3.4% | 0.0% | 3.4% | Low duty, no additional tax. |
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance)
β 1. Pre-Clearance Strategy: Define the "Base Polymer"
"High Toughness Modified Plastic" is too vague for customs brokers. You MUST specify:
- Base Resin: Is it Polyamide (PA), Acrylic (PMMA), Polyurethane (PU), or ABS/PC blend?
- Form: Is it Pellets/Powder (Primary Form) or a Finished Item (Article)?
- Properties: For Acrylics, provide Viscosity Number (ml/g). For PUs, specify if Elastomeric.
π Example Declaration:
- β Bad: "High Toughness Modified Plastic"
- β Good: "Polyamide-6 (PA6) Granules, Impact Modified, for Injection Molding, Primary Form"
- β Good: "Acrylic (PMMA) Resin, Viscosity 75 ml/g, Primary Form"
β 2. Documentation Requirements
| Document | Requirement | Purpose |
|---|---|---|
| Material Safety Data Sheet (MSDS) | Required | Confirms chemical composition and safety. |
| Technical Data Sheet (TDS) | Required | Specifies polymer type, viscosity, melting point, and "modification" details. |
| Certificate of Origin | Required | Proves country of origin for tariff application. |
| Commercial Invoice | Must match HS Code | Clearly state "Primary Form" or specific article name. |
| Declaration of Composition | Optional but Recommended | Explicitly state % of base resin and modifier to justify HS Code. |
β 3. Common Errors & Consequences
| Error | Consequence | Solution |
|---|---|---|
| Using "Plastic Pellets" Generic Term | Customs may assign highest duty or reject | Specify base resin (e.g., PA6, PMMA). |
| Misclassifying Finished Goods as Raw Material | Audit risk, penalty | If it's a tube, use 3917; if pellets, use 3907/3908/3909. |
| Ignoring Viscosity for Acrylics | Wrong HS Code, wrong tax rate | Measure viscosity and declare accurately. |
| Confusing "Elastomeric" PU vs. "Other" PU | Tax difference (25% vs 31.3%) | Provide physical property test results (flexibility, hardness). |
π V. Global Market Comparison (2026)
| Market | Recommended HS Code (Example: PA6 Pellets) | Tariff Rate | Notes |
|---|---|---|---|
| πΊπΈ USA | 3908.10.00.00 |
0.0% | Zero additional duty for standard PAs. |
| π¨π³ China | 3908.10.00.00 |
5-6% | Import duty for Chinese buyers. |
| πͺπΊ EU | 3908.10.00 |
5.3% | Standard EU duty for PAs. |
| π¬π§ UK | 3908.10.00 |
5.3% | Post-Brexit tariff. |
| π―π΅ Japan | 3908.10.00 |
0.0-3.9% | Varies by specific PA type. |
π Conclusion:
- Polyamides (PA) are highly favorable for US imports (0% duty).
- Acrylics and Non-Elastomeric PUs face high total tariffs (~31.5%) due to base + additional taxes.
- Finished Articles like pipes and buckets may enjoy lower rates if they fall under specific zero-duty categories.
π VI. Final Checklist for Importers
- Identify Base Polymer: PA, Acrylic, PU, etc.
- Determine Form: Primary (Pellets) vs. Article (Tube, Bucket).
- Check Viscosity/Properties: Especially for Acrylics (70-78 ml/g vs 78-88 ml/g).
- Select Correct HS Code: Use the table above.
- Calculate Total Tax: Base Tax + 25% Additional (if applicable).
- Prepare Documentation: MSDS, TDS, Invoice, CO.
π― Pro Tip:
For Polyamide (PA) imports, ensure you declare the exact type (PA6, PA66, etc.) to secure the 0.0% total tariff. Misclassifying as "Other Polyamide" (
3908.90.20.00) could cost you an extra 25%!
β¨ Professional customs clearance starts with accurate classification.
πΌ Save costs, avoid delays, and ensure compliance with 2026 tariff rules.
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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.