PTFE Particles
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3914002000 | 35.0% | CN | US | Official Doc |
| 3914006000 | 38.9% | CN | US | Official Doc |
| 3904610010 | 40.8% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3904610090 | 40.8% | CN | US | Official Doc |
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AI Analysis
๐งช PTFE Particles (Polytetrafluoroethylene)
๐ HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
๐ I. Product Definition & Classification: What exactly are "PTFE Particles"?
Polytetrafluoroethylene (PTFE), commonly known by trade names like Teflonยฎ, is a synthetic fluoropolymer. In international trade, "PTFE Particles" typically refer to the primary form of the polymer, used as raw material for extrusion, molding, or coating.
However, customs classification depends heavily on the physical state and intended use defined in the specific HS Code descriptions. The data provided indicates five distinct classifications based on nuances like "injection molding granules" vs. generic "particles."
โ ๏ธ Key Distinction:
- Injection Molding Grade: Often classified under 3914.00 (Specifically for molding materials).
- General Particles/Raw Material: May fall under 3904.61 (Fluoropolymers in primary forms) or 3926.90 (Miscellaneousๅกๆๅถๅ).
- Misclassification Risk: Declaring generic "particles" when they are specifically "injection molding compounds" can lead to duty rate discrepancies (e.g., 22.8% vs. 40.8%).
๐ฆ II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description (Summary from Data) | Total Tax Rate | Key Characteristics |
|---|---|---|---|
3914.00.20.00 |
PTFE Injection Molding Granules; belongs to primary forms of polymers | 35.0% | Specific to injection molding; Base 0% + Additional Taxes |
3914.00.60.00 |
PTFE Particles; conforms to primary form/raw material characteristics | 38.9% | General raw material form; Base 3.9% + Additional Taxes |
3904.61.00.10 |
PTFE Particles; fully complies with material and granular physical form requirements | 40.8% | Strict physical form match; Base 5.8% + Additional Taxes |
3926.90.99.89 |
PTFE Particles; belongs to the category of plastic products (primary form) | 22.8% | Lowest Tax Option; Classified under "Other Plastic Articles" |
3904.61.00.90 |
PTFE Injection Grade Particles; conforms to other material category requirements | 40.8% | Injection grade but under general fluoropolymer heading; Base 5.8% + Additional Taxes |
๐ Analysis Note:
- The tax rate varies significantly from 22.8% to 40.8%.
- The lower rate (22.8%) under3926suggests a different legal interpretation of the product as an "article" or miscellaneous plastic item rather than a pure raw polymer.
- The higher rates (40.8%) under3904represent the standard "Fluoropolymers" category with higher base duties.
๐ฐ III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
โ Applicable Country: United States (US)
โ Origin: China (CN)
โ Effective Date: Current applicable rates including Section 301 and IEEPA surcharges.
๐ฏ 1. 3914.00.20.00 โโ PTFE Injection Molding Granules
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Surcharge | +25.0% (Additional Duty) |
| Section 122 Surcharge | +10.0% (Specific Policy Surcharge) |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value ร 35.0% |
| De Minimis Exemption? | โ No (High duty rate exceeds exemption thresholds) |
| Legal Basis Path | Section 301: 301.03 โ Section 122 โ USITC: 3914.00.20.00 |
๐ Explanation:
- Even though the base duty is 0%, the 35% combined surcharge is substantial.
- This code is specific to injection molding applications, implying the particle size and flow characteristics are tailored for injection machines.
๐ฏ 2. 3914.00.60.00 โโ PTFE Particles (Raw Material Form)
| Item | Content |
|---|---|
| Base Duty Rate | 3.9% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 38.9% |
| Tax Calculation | CIF Value ร 38.9% |
| De Minimis Exemption? | โ No |
| Legal Basis Path | Section 301: 301.03 โ Section 122 โ USITC: 3914.00.60.00 |
๐ Explanation:
- The base duty is higher (3.9%) than the injection molding grade.
- This classification assumes the product is a generic "primary form" raw material not specifically qualified for injection molding under the stricter20.00subheading.
๐ฏ 3. 3904.61.00.10 & 3904.61.00.90 โโ PTFE Particles (Fluoropolymers)
| Item | Content |
|---|---|
| Base Duty Rate | 5.8% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 40.8% |
| Tax Calculation | CIF Value ร 40.8% |
| De Minimis Exemption? | โ No |
๐ Explanation:
- These codes fall under 3904 (Polyacetals, other fluoropolymers, etc.).
-3904.61.00.10is for particles strictly meeting physical form requirements.
-3904.61.00.90is for "other" fluoropolymer particles, including injection grades that don't fit the specific3914molding definition.
- Highest Tax Bracket: 40.8% makes this the least cost-effective classification if alternatives exist.
๐ฏ 4. 3926.90.99.89 โโ PTFE Particles (Plastic Products Category)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Surcharge | +7.5% (Note: Lower Surcharge Applied) |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF Value ร 22.8% |
| De Minimis Exemption? | โ No |
| Legal Basis Path | Section 301: 301.03 (Lower Rate Category) โ Section 122 โ USITC: 3926.90.99.89 |
๐ Explanation:
- Significant Savings: This code offers a 18% lower total tax rate compared to the 40.8% options.
- Critical Warning: This classification treats the particles under "Other Plastic Articles" (3926) rather than raw polymers (3904/3914).
- Compliance Risk: Customs may reject this if the product is clearly defined as a raw polymer resin. You must justify why it fits under "Miscellaneous Plastic Articles" or if specific processing qualifies it for this lower rate. The Section 301 rate here is only 7.5% instead of 25%, which is the key driver for the lower total.
๐ ๏ธ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
โ 1. Preparation Checklist (Non-negotiable)
| Document | Required? | Explanation |
|---|---|---|
| โ Technical Data Sheet (TDS) | โ๏ธ | Must specify: Molecular weight, melt flow index, particle size distribution, and form (powder/granules). |
| โ Certificate of Origin | โ๏ธ | Essential for determining origin (China) and applying correct Section 301 rates. |
| โ Commercial Invoice | โ๏ธ | Description must be precise. Avoid vague terms like "Plastic Stuff." Use "PTFE Resin Particles" or "PTFE Injection Granules." |
| โ Product Photos | โ๏ธ | Show particle size and bagging. Visual evidence supports the "Primary Form" claim. |
| โ Letter of Guarantee | โ๏ธ | If claiming 3926.90.99.89, you may need to prove the classification aligns with the "Plastic Article" definition rather than pure resin. |
โ 2. Declaration Strategy (Key Tips)
๐ฅ โClassify by Form, Declare by Use!โ
| Scenario | Recommended HS Code | Risk Assessment |
|---|---|---|
| Standard Raw Resin (General purpose) | 3914.00.60.00 (38.9%) |
Safe, but higher tax. High compliance certainty. |
| Injection Molding Specific | 3914.00.20.00 (35.0%) |
Best balance of specificity and lower tax (vs 40.8%). |
| Strict Physical Form Match | 3904.61.00.10 (40.8%) |
Highest tax. Only use if no other option fits technical specs. |
| Aggressive Cost Optimization | 3926.90.99.89 (22.8%) |
โ ๏ธ High Risk. Only use if you can legally justify it as a "plastic article" or if specific trade policies allow this lower rate for your specific PTFE type. Potential for audit if misclassified. |
โ 3. Special Cases & Contingencies
| Situation | Handling Advice |
|---|---|
| Mixed Shipments | Do not mix 3914 and 3904 codes on one line item. Declare separately to avoid customs flagging for "inconsistency." |
| Private Label/OEM | Provide the manufacturerโs spec sheet. If the spec sheet says "Injection Molding Grade," using 3926 (3926.90.99.89) might be challenged by CBP as inaccurate. |
| Section 122 Applicability | Ensure the goods are indeed subject to Section 122 surcharges. Some specific chemical exemptions may apply, but generally, PTFE falls under the broad "China-origin goods" surcharge. |
| Audits | If audited on 3926.90.99.89, be prepared to argue that the physical form and handling classify it as a finished plastic component rather than raw chemical resin. |
๐ V. Global Market Comparison (Contextual Note)
| Market | Typical HS Code for PTFE | Approx. Base Duty | Surcharge Impact |
|---|---|---|---|
| ๐บ๐ธ USA | 3914 or 3904 |
0% - 5.8% | High (Section 301 + IEEPA/122) |
| ๐จ๐ณ China (Export) | 3914 |
0% (Export duty often 0%) | N/A (Export) |
| ๐ช๐บ EU | 3904.61 |
6.5% | Low (No Section 301 equivalent) |
| ๐ฌ๐ง UK | 3904.61 |
6.5% | Low |
๐ Conclusion:
- The USA is the most challenging market due to the layered surcharges.
- The difference between 22.8% and 40.8% is 18 percentage points, which can impact profit margins significantly on bulk chemical imports.
๐ VI. Common Mistakes & Pitfalls (Lessons Learned)
โ Mistake 1: Using 3926.90.99.89 (22.8%) without justification.
๐ Consequence: Customs may reclassify to 3904 or 3914, leading to back taxes of ~18% plus penalties.
โ Mistake 2: Ignoring "Section 122" surcharges.
๐ Consequence: Underestimating total landed cost by 10%. Total tax is not just Base + Section 301.
โ Mistake 3: Confusing "PTFE Powder" with "PTFE Particles."
๐ Consequence: While similar, specific particle size ranges might trigger different subheadings within 3904 or 3914. Ensure the TDS matches the HS description.
โ Correct Approach:
"PTFE Resin, Granular Form, for Injection Molding, Model XYZ, Certificate of Origin: China"
Use3914.00.20.00for accurate, defensible declaration at 35.0%.
๐ฏ VII. Conclusion: Precision in Classification Saves Money!
๐ฏ Remember:
๐น "Injection Grade? Go 3914.00.20.00 (35%)."
๐น "Raw Material? 3914.00.60.00 (38.9%)."
๐น "Strict Form? 3904.61.00.10 (40.8%)."
๐น "Risk-Taker? 3926.90.99.89 (22.8%) โ Proceed with Caution!"
๐ Pro Tip:
If you are importing large volumes, consider applying for an Importers Testimonial or seeking a Binding Ruling from CBP if you intend to use the lower-rate 3926 code. This provides legal certainty and protects against future audits.
๐ฃ Immediate Action:
๐ Consult a Licensed Customs Broker before declaring.
๐ Prepare Technical Data Sheets that explicitly state the physical form and intended use.
๐ Optimize Landed Cost: Choose the correct HS code to avoid unexpected 18% tax shocks!
โจ Professional Clearance Starts with Accurate Classification!
๐ผ Every Percentage Point Matters in Chemical Trade!
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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) โ Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) โ More specific grouping within the chapter
- Subheading (6 digits) โ Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) โ 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 โ The standard duty rate applied to WTO members
- General rate โ Applied to countries without trade agreements
- Trade remedy duties โ 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.