PVC树脂粉
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3904210000 | 41.5% | CN | US | Official Doc |
| 3904220000 | 41.5% | CN | US | Official Doc |
| 3904100000 | 41.5% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3904210000 | 41.5% | CN | US | Official Doc |
AI Analysis
🧪 PVC Resin Powder (PVC Resin Powder)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
📌 I. Product Definition & Classification: Do You Really Understand "PVC Resin Powder"?
PVC Resin Powder (Polyvinyl Chloride) is a primary form polymer, widely used in the manufacturing of pipes, profiles, films, and flooring. In international trade, its classification depends heavily on whether it is "plasticized" or "unplasticized" (primary form).
Unplasticized PVC Resin (Non-plasticized): The raw polymer powder before the addition of plasticizers. This is the most common form for industrial processing. Plasticized PVC: Contains additives to make it flexible; often classified differently if in finished goods forms, but the resin powder itself is typically primary.
⚠️ Key Distinction Point: - If the product is PVC resin powder in its primary form (unplasticized or basic polymer), it falls under Chapter 39, specifically Heading 3904. - It is NOT a finished plastic product (like a pipe or sheet) unless explicitly specified as such. - The term "Powder" aligns with the physical state of primary polymers often imported for further processing.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, the following HS Codes are relevant for PVC Resin Powder. Note that while multiple codes are listed, 3904.21.00.00, 3904.22.00.00, and 3904.10.00.00 are the most technically accurate for "Primary Form" PVC resin, while 3926.90.99.89 is generally incorrect for resin powder (which is a raw material, not a manufactured article), but is included in the source data for completeness.
| HS Code | Product Description | Application Scenario | Primary Form? |
|---|---|---|---|
3904.21.00.00 |
PVC Resin Powder Classified as PVC Primary Form Powder,符合非塑化特征 (Non-plasticized characteristics) | Raw material for manufacturing PVC pipes, profiles, cables | ✅ Yes |
3904.22.00.00 |
PVC Resin Powder as PVC Class Primary Product,符合粉末形态分类逻辑 (Powder Form Logic) | General PVC resin import for compounding | ✅ Yes |
3904.10.00.00 |
PVC Resin Powder Matches PVC Original (Primary Product) Definition,适用于颗粒或粉末形态 (Granules or Powder) | Standard PVC resin import (Electrolytic or Suspension) | ✅ Yes |
3926.90.99.89 |
PVC Resin Powder as Plastic Primary Form,符合塑料制品材质属性且无冲突 (Plastic Material Attribute) | ⚠️ Misclassification Risk: Typically for finished plastic articles, not raw resin. Included in source data. | ❌ No (Likely Incorrect) |
3904.21.00.00 |
Floor-use PVC Resin Powder Classified as PVC Polymer Original,符合初级形态特征 (Primary Form Characteristics) | Specific use in flooring production raw material | ✅ Yes |
🔍 Key Reminder: - HS 3904.21.00.00 and 3904.22.00.00 are the most precise for unplasticized PVC resin powder. - HS 3926.90.99.89 is likely a misclassification for raw resin powder. It usually applies to other articles of plastics. Using this code may lead to customs disputes or audits because resin is a "chapter 39 heading 3904" product, not a "heading 3926" article. - Flooring Use: Even if intended for flooring, the resin powder itself remains a primary polymer (3904), not a flooring product (which would be under 3918 or 9406 if assembled).
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges, Policy Additions)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From 2025-11-10 (including subsequent imports)
🎯 1. 3904.21.00.00 / 3904.22.00.00 / 3904.10.00.00 — PVC Resin Powder (Primary Form)
These codes represent the core classification for PVC resin powder. The tax structure is identical across these three codes in the provided data.
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% (Ad Valorem) |
| Trade Remedy Duty (Section 301) | +25.0% |
| Section 122 Duty | +10.0% |
| Total Tariff Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ No (Denied for Chinese-origin goods under these sections) |
| Legal Basis Path | Base: 6.5% → Section 301: 25.0% → Section 122: 10.0% |
📌 Explanation: - Base Rate (6.5%): The standard Most Favored Nation (MFN) rate for PVC resin. - Section 301 Duty (25.0%): The additional tariff imposed on Chinese goods under the U.S. Trade Act of 1974, Section 301. - Section 122 Duty (10.0%): A specific tariff provision often related to national security or trade balance measures. - Total 41.5%: This is a very high tariff. Importers must factor this into their cost structure immediately.
🎯 2. 3926.90.99.89 — PVC Resin Powder (Misclassified as Plastic Article)
Note: This classification is technically incorrect for raw resin powder but is included in the source data.
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (Ad Valorem) |
| Trade Remedy Duty | +7.5% |
| Section 122 Duty | +10.0% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 5.3% → Trade Remedy: 7.5% → Section 122: 10.0% |
📌 Warning: - While the rate is lower (22.8% vs 41.5%), using 3926.90.99.89 for PVC resin powder is a high-risk classification error. - Customs may reclassify the goods to 3904.21.00.00 upon audit, leading to back taxes, penalties, and interest. - Recommendation: Avoid this code unless the product is a finished plastic item (e.g., a PVC floor tile, not the powder).
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Documentation Checklist (Essential)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify "PVC Resin," "Primary Form," "Unplasticized," Particle Size (e.g., 120-150 μm). |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for verifying Chinese origin and applying/justifying Section 301/122 duties. |
| ✅ Commercial Invoice | ✔️ | Must clearly state "PVC Resin Powder" and HS Code. Avoid vague terms like "Plastic Material." |
| ✅ Packing List | ✔️ | Detail net/gross weight, package count, and material type. |
| ✅ MSDS (Material Safety Data Sheet) | ✔️ | Required for chemical safety compliance, though PVC resin is generally low-risk. |
| ✅ Lab Test Report | ✔️ | Optional but recommended: K-value or Viscosity data to confirm it is "Primary Polymer" and not a compound. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Primary Form is Key, Section 301 is Heavy, Don't Misclassify, Or You'll Pay the Penalty!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| PVC Resin Powder for Pipe Manufacturing | 3904.21.00.00 |
Use 3926.90.99.89 → Risk of Audit |
| PVC Powder for Flooring (Raw Material) | 3904.21.00.00 |
Use 3918.10 (Flooring) → Wrong Chapter |
| Finished PVC Floor Tiles | 3918.10.00.00 |
Use 3904.21.00.00 → Under-declaration Risk |
| PVC Resin Granules (Same as Powder) | 3904.21.00.00 |
N/A (Granules and Powder are both primary forms) |
📌 Important Note: - Do not split shipments to avoid Section 301 duties. Small Package rules (de minimis) do not apply to goods from China under Section 301 and Section 122. - Accurate Description: Use "PVC Resin, Primary Form, Unplasticized" in the declaration. Vague terms like "Plastic Powder" may trigger delays.
✅ 3. Special Circumstances Handling
| Scenario | Handling Advice |
|---|---|
| OEM/Private Label | Provide end-user agreement if applicable, but tariff applies regardless of branding. |
| Mixed Container (PVC + Other Plastics) | Declare each HS Code separately. Misdeclaring PVC as a lower-tariff plastic can lead to severe penalties. |
| Transshipment via Third Country | High Risk. If the product is substantially transformed, CO may change. However, simple loading/unloading does not exempt from Section 301. Ensure CO reflects actual origin. |
| Dispute with Customs | If classified under 3926, provide technical data sheets proving it is "Primary Resin" (Heading 3904) to avoid future audits. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3904.21.00.00 |
41.5% (6.5% Base + 25% 301 + 10% 122) | None | Highest Cost. Plan accordingly. |
| 🇨🇳 China | 3904.21.00.00 |
0% - 5% (Import Duty) | N/A | Domestic trade is cheaper. |
| 🇪🇺 EU | 3904.10.00 |
6.5% | REACH (Registration) | No Section 301/122 equivalents. |
| 🇯🇵 Japan | 3904.21.00 |
6.0% | PSE (if electric components) | Generally stable tariffs. |
| 🇦🇺 Australia | 3904.21.00 |
5.0% | ACCC | Low base tariff. |
📌 Conclusion: - The USA is the most challenging market for PVC resin powder due to Section 301 and Section 122 tariffs. - China, EU, Japan, and Australia have significantly lower duties (0-6.5%). - If your supply chain is exposed to the US market, consider diversifying sourcing or absorbing the 41.5% cost in pricing strategies.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring PVC Resin Powder as "Plastic Articles" (3926) to save tax.
👉 Consequence: Customs reclassification → Back taxes + 25% penalty + Interest. The rate difference (22.8% vs 41.5%) is not worth the audit risk.
❌ Error 2: Using "Plastic Material" as a generic description.
👉 Consequence: Customs detention for missing technical specs → Delays and storage fees.
❌ Error 3: Ignoring Section 122 and 301 in cost calculations.
👉 Consequence: Profit margins wiped out. 41.5% is not negotiable for Chinese-origin goods.
❌ Error 4: Assuming small packages are exempt.
👉 Consequence: De Minimis (Section 321) does NOT apply to goods subject to Section 301 and 122. Every shipment is taxed.
✅ Correct Approach:
"PVC Resin, Primary Form, Unplasticized, PVC Powder, K-Value XX, Batch No. XXX, HS Code 3904.21.00.00, Origin: China"
🎯 VII. Conclusion: Professional Declaration, Save Time and Money!
🎯 Remember the Mantra:
🔹 "Primary Form, HS 3904, Section 301 is 25%, Section 122 is 10%, Total 41.5%, Don't Guess!"
🔹 "HS Code Determines Fate, Tariff Difference is Huge, Wrong Declaration Costs Thousands!"
📌 Tips:
- If your PVC resin is sourced from Vietnam, India, or Malaysia, check for preferential tariffs or exclusions from Section 301.
- Consider applying for an Advance Ruling from US Customs and Border Protection (CBP) to confirm the HS Code and duty rate before shipment.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide Product Data Sheet + Apply for HS Code Advance Ruling
🚀 Let your PVC resin powder clear smoothly, efficiently, and profitably!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent of cost deserves precise calculation!
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.