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Modified Thermoplastic Petroleum Resin Granules

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
3824994900 41.5% CN US Official Doc
3906902000 41.3% CN US Official Doc
3910000000 38.0% CN US Official Doc
3906905000 39.2% CN US Official Doc
3911904500 40.8% CN US Official Doc

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πŸ§ͺ Modified Thermoplastic Petroleum Resin Granules (ηƒ­ε‘‘ζ€§ηŸ³ζ²Ήζ ‘θ„‚ζ”Ήζ€§ι’—η²’)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Tariff Regime Analysis | Professional Compliance Strategy
πŸ“Œ I. Product Definition & Classification: What Exactly Are "Modified Thermoplastic Petroleum Resin Granules"?

Thermoplastic Petroleum Resin Granules are high-performance polymer materials derived from petroleum by-products. They serve as critical additives or primary raw materials in adhesives, sealants, printing inks, coatings, and road asphalt modification.

In international trade, these materials are classified based on two key factors: 1. Chemical Nature: Whether it is purely "Petroleum Resin" (HC-based) or "Modified" (e.g., Acrylic-modified). 2. Physical State & Form: Whether it is in "Primary Forms" (raw powder/granules) or processed further.

⚠️ Critical Distinction Point:
- If the material is purely petroleum-based and used as a raw material/modifier β†’ Often classified under Chapter 38 (Miscellaneous Chemical Products).
- If the material is chemically modified (e.g., Acrylic-modified) and retains resin properties β†’ Often classified under Chapter 39 (Plastics and Articles Thereof).
- "Thermoplastic" vs "Thermosetting": This distinction is crucial. The data provided includes both thermoplastic raw materials and thermosetting modified resins. Misclassification leads to significant duty differences.


πŸ“¦ II. HS Code Classification Details (2026 Latest Tariff Regime Authority Comparison)

Based on the provided data <DATA>, the following HS Codes apply to variations of Modified Thermoplastic Petroleum Resin Granules. Note that the data reflects a mix of Thermoplastic and Thermosetting classifications, which is common in complex chemical trade where "modified" resins may undergo cross-linking.

HS Code Product Description (from Data) Material/Source Physical Form Key Classification Logic
3824.99.49.00 Thermoplastic Petroleum Resin Asphalt Modification Raw Material Petroleum/Hydrocarbon Raw Material Pure petroleum resin used as an additive/modifyer. Classified as "Other Chemical Products".
3906.90.20.00 Thermosetting Acrylic-Modified Petroleum Resin Acrylic (Modifier) Primary Resin Form Acrylic-modified. Classified under Acrylic Polymers (Chapter 39).
3910.00.00.00 Thermosetting Acrylic-Modified Petroleum Resin Petroleum Resin Organic Primary Form Classified under "Other Polyesters" or similar organic polymers in primary forms.
3906.90.50.00 Thermosetting Acrylic-Modified Petroleum Resin Acrylic-Modified Resin Acrylic Polymer Primary Form Explicitly categorized as an Acrylic Polymer in primary form.
3911.90.45.00 Thermosetting Acrylic-Modified Petroleum Resin Petroleum Resin Thermosetting & Modified Category Classified under "Other Polyethers" or specific modified resins in Chapter 39.

πŸ” Key Insight:
- 3824.99.49.00 is for unmodified or simply blended thermoplastic petroleum resins used as raw materials (e.g., for asphalt).
- 39xx.xxxx.xxxx codes apply to chemically modified (e.g., Acrylic-modified) resins that fall under the definition of Plastics/Polymers (Chapter 39). Even if described as "thermoplastic" in the product name, if the chemical structure involves acrylic modification and is in primary form, customs may insist on Chapter 39.
- The data contains a mix of "Thermoplastic" and "Thermosetting" descriptions. This suggests that "Modified Thermoplastic Petroleum Resin Granules" might be a generic product name. The actual HS Code depends on the exact chemical structure and intended use declared in the technical datasheet.


πŸ’° III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Surcharges)

βœ… Applicable Country: United States (US)
βœ… Origin: China (CN)
βœ… Effective Time: Post-2025/2026 regimes (Including 301 Duties & IEEPA Surcharges)

🎯 1. 3824.99.49.00 β€”β€” Thermoplastic Petroleum Resin Asphalt Modification Raw Material

Item Content
Base Tariff 6.5% (Ad Valorem)
301 Additional Duty +25.0%
IEEPA Surcharge +10.0%
Total Effective Rate 41.5%
Tax Calculation CIF Value Γ— 41.5%
De Minimis Exemption ❌ Not Eligible
Legal Basis Path HTSUS:3824.99.49 β†’ USITC:301List3 β†’ IEEPA:9903.01.25

πŸ“Œ Explanation:
- This code is often used for asphalt modifiers. The high base duty (6.5%) combined with 301 (25%) and IEEPA (10%) results in a very high total tax burden.
- Risk: If the product is actually a polymer (Chapter 39), this code may be challenged, leading to delays.

🎯 2. 3906.90.20.00 β€”β€” Thermosetting Acrylic-Modified Petroleum Resin

Item Content
Base Tariff 6.3% (Ad Valorem)
301 Additional Duty +25.0%
IEEPA Surcharge +10.0%
Total Effective Rate 41.3%
Tax Calculation CIF Value Γ— 41.3%
De Minimis Exemption ❌ Not Eligible
Legal Basis Path HTSUS:3906.90.20 β†’ USITC:301List3 β†’ IEEPA:9903.01.25

πŸ“Œ Note:
- Acrylic-modified resins are often classified here. The rate is slightly lower than 3824.99.49.00 but still punitive.

🎯 3. 3910.00.00.00 β€”β€” Thermosetting Acrylic-Modified Petroleum Resin (Organic Primary Form)

Item Content
Base Tariff 3.0% (Ad Valorem)
301 Additional Duty +25.0%
IEEPA Surcharge +10.0%
Total Effective Rate 38.0%
Tax Calculation CIF Value Γ— 38.0%
De Minimis Exemption ❌ Not Eligible
Legal Basis Path HTSUS:3910.00.00 β†’ USITC:301List3 β†’ IEEPA:9903.01.25

πŸ“Œ Optimization Tip:
- This code has the lowest base duty (3.0%) among the options, resulting in the lowest total tax (38.0%).
- Condition: Must be classified as an "Other Organic Polymer" in primary form. Ensure your technical data supports "Organic Primary Form" and not just a blend.

🎯 4. 3906.90.50.00 β€”β€” Thermosetting Acrylic-Modified Petroleum Resin (Acrylic Polymer Primary Form)

Item Content
Base Tariff 4.2% (Ad Valorem)
301 Additional Duty +25.0%
IEEPA Surcharge +10.0%
Total Effective Rate 39.2%
Tax Calculation CIF Value Γ— 39.2%
De Minimis Exemption ❌ Not Eligible
Legal Basis Path HTSUS:3906.90.50 β†’ USITC:301List3 β†’ IEEPA:9903.01.25

πŸ“Œ Note:
- Similar to 3906.90.20.00, but with a slightly lower base duty.
- Suitable if the resin is strictly defined as an Acrylic Polymer.

🎯 5. 3911.90.45.00 β€”β€” Thermosetting Acrylic-Modified Petroleum Resin (Thermosetting & Modified Category)

Item Content
Base Tariff 5.8% (Ad Valorem)
301 Additional Duty +25.0%
IEEPA Surcharge +10.0%
Total Effective Rate 40.8%
Tax Calculation CIF Value Γ— 40.8%
De Minimis Exemption ❌ Not Eligible
Legal Basis Path HTSUS:3911.90.45 β†’ USITC:301List3 β†’ IEEPA:9903.01.25

πŸ“Œ Note:
- Falls under "Other Polyethers..." or specific modified resins.
- Higher base duty than 3910.00.00.00.


πŸ› οΈ IV. Customs Clearance Operational Advice (Practical Pitfall Avoidance Guide)

βœ… 1. Required Documentation Checklist (Non-Negotiable)

Document Must Provide Description
βœ… Technical Data Sheet (TDS) βœ”οΈ Must specify: Chemical composition (Acrylic % vs Petroleum %), Molecular Weight, Softening Point, Glass Transition Temperature (Tg).
βœ… MSDS/SDS βœ”οΈ Safety data sheet required for all chemicals.
βœ… Product Photographs βœ”οΈ Clear shots of granules, packaging, and labeling.
βœ… Commercial Invoice βœ”οΈ Must accurately describe the product: "Thermoplastic Petroleum Resin Granules, Modified, HS Code: XXXX".
βœ… Packing List βœ”οΈ Net/Gross weight, dimensions.
βœ… Certification of Origin βœ”οΈ Required for 301/IEEPA assessment.
βœ… Statement of Composition βœ”οΈ Detailed breakdown of raw materials (e.g., "90% Petroleum Resin, 10% Acrylic Modifier").

βœ… 2. Declaration Strategy (Key Mantras)

πŸ”₯ "Chemical Structure Defines Code, Not Just Physical Form!"

Scenario Correct Declaration Wrong Action Consequence
Pure Petroleum Resin (Asphalt Modifier) 3824.99.49.00 Declare as "Plastic" Delayed clearance, potential re-classification.
Acrylic-Modified Resin (Primary Form) 3906.90.50.00 or 3910.00.00.00 Declare as 3824.99.49.00 Overpayment of duty (38% vs 41.5%) OR Underpayment risk if challenged.
Thermosetting vs Thermoplastic Accurately state in TDS Confuse "Thermoplastic" name with "Thermosetting" code Misclassification β†’ Penalties.
Granules vs Powder Both are "Primary Forms" Separate declaration for granules Unnecessary complexity.

βœ… 3. Special Case Handling

Case Handling Advice
OEM Custom Resin Provide customer order + formulation sheet. Avoid generic names like "Resin X".
Mixed Shipment If the shipment contains both unmodified and modified resins, declare separately. Mixing codes can trigger audits.
Asphalt Modification Use If primarily for asphalt, 3824.99.49.00 is safer, but be prepared to prove it's not a polymer in primary form.
High-Value Acrylic Modified Aim for 3910.00.00.00 (38.0% total) if technical data supports "Organic Primary Form" and not strict acrylic polymer.

🌍 V. Global Market Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff Rate (CN Origin) Certification Requirements Notes
πŸ‡ΊπŸ‡Έ USA 3910.00.00.00 38.0% REACH (if EU origin), TSCA (US) Highest duty burden due to 301/IEEPA.
πŸ‡¨πŸ‡³ China 3910.00.00.00 ~5-10% No special certs Lower duty, but check environmental regulations.
πŸ‡ͺπŸ‡Ί EU 3910.00.00.00 ~6.5% (MFN) REACH, CLP No 301/IEEPA surcharges.
πŸ‡¬πŸ‡§ UK 3910.00.00.00 ~6.5% (MFN) UK REACH Post-Brexit rules apply.
πŸ‡―πŸ‡΅ Japan 3910.00.00.00 ~6% PSE (if applicable) Low duty, strict chemical reporting (CSCL).

πŸ“Œ Conclusion:
- USA is the most expensive market due to 301 (25%) + IEEPA (10%) surcharges on top of base duties.
- EU/UK/Japan do not impose these punitive additional duties, making them more cost-effective for Chinese-origin resins.
- Strategy: If possible, consider transshipment or supply chain diversification to avoid US duties. However, Rules of Origin must be strictly respected.


πŸ“Œ VI. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)

❌ Mistake 1: Declaring Acrylic-Modified Resin as 3824.99.49.00
πŸ‘‰ Consequence: If US Customs determines it is a polymer, they may assess underpayment penalties or require retroactive payment at the correct rate. Also, if they deem it a "Plastic", they might apply different environmental regulations.

❌ Mistake 2: Confusing Thermoplastic and Thermosetting
πŸ‘‰ Consequence: HS Code 3910 often requires "Organic Primary Form" classification. If the resin is truly thermosetting but declared as thermoplastic, it may be rejected for not meeting the "Primary Form" definition for certain subheadings.

❌ Mistake 3: Ignoring IEEPA 10% Surcharge
πŸ‘‰ Consequence: Many importers only calculate 301 (25%) + Base Duty. Forgetting the IEEPA 10% leads to under-declaration and fines. Total tax is Base + 25% + 10%.

❌ Mistake 4: Using Generic Names ("Resin Granules")
πŸ‘‰ Consequence: Customs brokers cannot determine the correct chapter. Leads to audits, delays, and potential seizure.

βœ… Correct Practice:

"Thermoplastic Petroleum Resin Granules, Modified with Acrylic, Primary Form, HS Code: 3910.00.00.00, TSCA Compliant"


🎯 VII. Conclusion: Professional Declaration, Cost Savings, Efficiency!

🎯 Key Takeaways:

πŸ”Ή "Acrylic-Modified = Chapter 39 (Plastics)"
πŸ”Ή "Pure Petroleum Raw Material = Chapter 38 (Chemicals)"
πŸ”Ή "Total US Tax = Base + 25% (301) + 10% (IEEPA)"
πŸ”Ή "Best Rate: 3910.00.00.00 (38.0% Total)"


πŸ“Œ Pro Tip:
If your resin is originally produced in Vietnam, Mexico, or Thailand, you may qualify for IEEPA Exemptions or lower 301 rates.
Recommendation: Apply for a Pre-Ruling (Advance Ruling) from US Customs and Border Protection (CBP) before shipment. This provides legal certainty and prevents costly disputes.


πŸ“£ Immediate Action:

πŸ“ž Contact a licensed customs broker + Provide TDS/SDS + Request HS Code Pre-Ruling
πŸš€ Ensure your supply chain compliance and tax optimization are aligned!


✨ Professional Clearance, Starting with Accurate Classification!
πŸ’Ό Every Dollar Saved in Duty is Pure Profit!

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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.