PBT Film Grade Raw Material
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3907995010 | 41.5% | CN | US | Official Doc |
| 3907995050 | 41.5% | CN | US | Official Doc |
| 3914006000 | 38.9% | CN | US | Official Doc |
| 3901105010 | 41.5% | CN | US | Official Doc |
| 8477200035 | 38.1% | CN | US | Official Doc |
AI Analysis
π§ͺ PBT Film Grade Raw Material (Polymer Film-Grade Raw Materials)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Compliance Strategy
π I. Product Definition & Classification: What is "PBT Film Grade Raw Material"?
Polybutylene Terephthalate (PBT) is a semi-crystalline thermoplastic polyester known for its high stiffness, dimensional stability, and excellent electrical properties. When specified as "Film Grade" or "Polymer Film-Grade Raw Material," it refers to the primary shape (pellets, powders, or granules) of PBT or other polyesters intended for processing into thin films, coatings, or specialized sheets, rather than structural molded parts.
In international trade, precise classification depends on the specific chemical structure (e.g., pure PBT vs. other polyesters) and the physical form (primary shapes like pellets). Misclassification can lead to significant duty discrepancies, especially given the current US tariff landscape for Chinese-origin chemicals.
β οΈ Key Distinction Point:
- If the material is PBT specifically intended for fiber or film, it often falls under subheading 3907.99.50; - If it is a different polyester not specifically enumerated as PBT/PET/PBT copolyesters, it may fall under 3907.99.50 or 3901.10 depending on the specific polymer type; - If it is a polymer in primary form used for film production but classified differently (e.g., polyolefins or other polymers), it may fall under 3914.00 or 3901.10. - Crucial Note: All items in the dataset are subject to heavy US tariffs (25% Section 301 + 10% IEEPA).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
Based on the provided data, here are the specific HS Codes applicable to "PBT Film Grade Raw Material" and related polymer films:
| HS Code | Product Description | Application Scenario | Tax Rate (Total) |
|---|---|---|---|
3907.99.50.10 |
PBT Fiber/Film Grade Raw Material, Primary Form, Polyester Class | PBT pellets for film extrusion, coatings, or specialized fiber applications | 41.5% |
3907.99.50.50 |
PBT Other Raw Material, Primary Form, Other Polyester Variants | PBT variants not explicitly covered by .10, primary shape (pellets/granules) | 41.5% |
3914.00.60.00 |
Polymer Film-Grade Raw Material, Primary Form, Polymer | General polymer films (not strictly PBT/PET) for film production | 38.9% |
3901.10.50.10 |
Polymer Film-Grade Raw Material, Primary Form, Polymer (Polyethylene/Polypropylene context) | Ethylene polymers in primary form used for film manufacturing | 41.5% |
8477.20.00.35 |
Polymer Film-Grade Raw Material, Raw Material Form, Thermoplastic Plastic | Raw materials specifically for thermoplastic plastic film processing machinery parts or related raw forms | 38.1% |
π Important Reminder:
- PBT Specifics: Codes starting with3907.99.50are specifically for Polyesters like PBT. If your material is chemically PBT, these are the most likely candidates. - General Polymers: Codes like3914.00or3901.10apply to other polymers (like PE, PP, or other polyesters not classified under 3907). Ensure your MSDS (Material Safety Data Sheet) confirms the chemical identity. - Tariff Impact: All listed items face high combined tariffs (38.1% β 41.5%). There is no de minimis exemption for these industrial raw materials.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: November 10, 2025 (and subsequent imports)
π― 1. 3907.99.50.10 & 3907.99.50.50 ββ PBT Polyester Raw Materials
| Item | Content |
|---|---|
| Base Tariff | 6.5% (Ad Valorem) |
| Section 301 Surtax | +25.0% (From USITC Footnote 9903.88.01 / Section 301 List 4A) |
| IEEPA Surcharge | +10.0% (Targeting China/HK products, effective Nov 2025) |
| Total Effective Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Exemption? | β NO (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3907.99.50.xx β FOOTNOTE:9903.88.01 |
π Explanation:
- The 25% Section 301 tariff applies to most Chinese-origin chemical plastics. - The 10% IEEPA tariff is an additional layer targeting specific Chinese goods. - Total 41.5% is a significant cost factor. This is not the base rate. Importers must budget for this full amount.
π― 2. 3914.00.60.00 ββ Polymer Film-Grade Raw Materials (Other Polymers)
| Item | Content |
|---|---|
| Base Tariff | 3.9% (Ad Valorem) |
| Section 301 Surtax | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Effective Rate | 38.9% |
| Tax Calculation | CIF Value Γ 38.9% |
| De Minimis Exemption? | β NO |
π― 3. 8477.20.00.35 ββ Thermoplastic Plastic Raw Materials (Machinery Related)
| Item | Content |
|---|---|
| Base Tariff | 3.1% (Ad Valorem) |
| Section 301 Surtax | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Effective Rate | 38.1% |
| Tax Calculation | CIF Value Γ 38.1% |
| De Minimis Exemption? | β NO |
π Note:
- Even though the base rate is lower (3.1%), the 35% surtaxes bring the total to 38.1%. - This code is less common for pure raw materials and might apply to specific plastic forms linked to machinery parts, but verify with customs broker.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Preparation Checklist (Non-Negotiable)
| Document | Mandatory? | Description |
|---|---|---|
| β MSDS (Material Safety Data Sheet) | βοΈ | Must explicitly state "PBT", "Polybutylene Terephthalate", and chemical formula. |
| β Product Specification Sheet | βοΈ | Confirm "Primary Form" (pellets, powder, granules). |
| β Commercial Invoice | βοΈ | Must clearly state "PBT Resin for Film Production" or "Polymer Pellets". Avoid vague terms like "Plastic Stuff". |
| β Certificate of Origin (CO) | βοΈ | Critical for proving Chinese origin (triggers the 35% surtax). |
| β Packing List | βοΈ | Detail net/gross weight. Ensure consistency with invoice. |
| β Third-Party Test Report | βοΈ | Optional but recommended: Confirm polymer type (FTIR analysis) to prevent misclassification. |
β 2. Declaration Tips (Key Mantras)
π₯ "Specify Polymer, Declare Primary Form, Pay the Surtax, Avoid the Penalty!"
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| PBT Pellets for Film | 3907.99.50.10 or .50 with description "PBT Polyester Pellets, Primary Form" |
Vague "Plastic Pellets" β Risk of reclassification + penalties |
| Other Polymer for Film | 3914.00.60.00 with description "Polymer Resin, Primary Form" |
Mislabel as PBT when it's PE/PP β 3.9% base vs 6.5% base + potential fraud charge |
| Thermoplastic Raw Material | 8477.20.00.35 only if specific machinery-related context applies |
Use generic plastic code for film-grade raw material β Audit risk |
β 3. Special Situations Handling
| Situation | Handling Advice |
|---|---|
| OEM Private Label PBT | Provide clientβs design/spec sheet. Ensure "PBT" is chemically accurate. |
| Blended Polymers | If PBT is blended with other polymers, classification may change. Consult a customs broker for the primary characteristic rule. |
| Re-export from Third Country | If shipped from Vietnam/Malaysia, origin does NOT change. US Customs looks at the country of manufacture (China). Tariffs still apply. |
| Small Sample Shipments | β No De Minimis. Even 1kg of PBT from China is subject to full tariffs. Do not use courier services for bulk raw materials. |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Req. | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3907.99.50.10 |
41.5% (Total) | None specific, but MSDS required | High tariff barrier. Plan supply chain accordingly. |
| π¨π³ China | 3907.99.50.10 |
5% (Base) | None | Low import cost, but export from China incurs the US tariff. |
| πͺπΊ EU | 3907.99 |
6.5% (Base) | REACH Registration | No Section 301 or IEEPA surtaxes. Lower cost than US. |
| π¬π§ UK | 3907.99 |
6.5% (Base) | UK REACH | Similar to EU. |
| π―π΅ Japan | 3907.99 |
4.3% (Base) | JIS/Pharma (if applicable) | No major surtaxes for chemicals. |
π Conclusion:
- USA is the most expensive market for PBT Film Grade Raw Materials from China due to the 35% surtaxes. - EU, UK, Japan offer significantly lower tariff barriers (Base rates only, ~4-6.5%). - Strategic Advice: If shipping to the US, consider if value-added processing abroad can change the country of origin, or if the cost can be absorbed. Otherwise, pre-apply for Advance Rulings if available.
π VI. Common Errors & Pitfall Guide (Blood-Soaked Lessons)
β Error 1: Using "Plastic Pellets" as the product name
π Consequence: Customs may reclassify to a different HS Code, potentially higher or triggering additional anti-dumping duties.
π Fix: Always specify "PBT Polyester" or "Polymer Type".
β Error 2: Assuming Small Shipments are Tax-Free
π Consequence: Full 41.5% tariff applied to even small samples. No $800 de minimis for chemicals.
π Fix: Include tariff costs in all quotes, regardless of quantity.
β Error 3: Misidentifying "Film Grade" as "Injection Molding Grade"
π Consequence: Incorrect HS Code (e.g., 3907.61 for PET). If itβs PBT, it must be 3907.99.
π Fix: Verify the chemical structure (PBT vs PET vs Other Polyester).
β Error 4: Ignoring the IEEPA 10% Surcharge
π Consequence: Underpayment of duties by 10%. Penalties + interest.
π Fix: Always calculate Base + 25% + 10%.
β Correct Declaration Example:
"Polybutylene Terephthalate (PBT) Resin Pellets, Primary Form, for Film Extrusion, Model XYZ, Made in China"
π― VII. Conclusion: Precision Classification Saves Money!
π― Remember the Mantra:
πΉ "PBT is Polyester, Code 3907.99.50"
πΉ "China Origin = 35% Surtax (25+10)"
πΉ "Total Tax ~41.5%, No De Minimis"
πΉ "MSDS & Spec Sheet are Your Best Friends"
π Pro Tip:
If your PBT raw material is sourced from China but shipped from a third country (e.g., Singapore), US Tariffs Still Apply. The origin is determined by manufacturing location, not shipment point.
π£ Immediate Action:
π Contact a Licensed Customs Broker
π Provide MSDS & Technical Specs
π Calculate Landed Cost with 41.5% Tariff
π Optimize Your Supply Chain for Profitability!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Percent of Duty Matters in the Age of Trade Wars!
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.