Pigment Masterbatch
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3914006000 | 38.9% | CN | US | Official Doc |
| 3914002000 | 35.0% | CN | US | Official Doc |
| 3206491000 | 40.9% | CN | US | Official Doc |
| 3206496050 | 38.1% | CN | US | Official Doc |
| 3204179019 | 41.5% | CN | US | Official Doc |
| 3204179086 | 41.5% | CN | US | Official Doc |
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AI Analysis
π¨ Pigment Masterbatch (Colored Plastic Granules)
π HS Code Reference & Customs Clearance Guide | 2026 Tariff Breakdown | Strategic Export Strategy
π Section 1: Product Definition & Classification β Do You Really Know "Pigment Masterbatch"?
Pigment Masterbatch is a concentrated mixture of pigments and/or additives dispersed in a carrier resin, used primarily to color plastics during processing. It is not a pure pigment or a simple paint β it is a polymer-based concentrate.
In international trade, its classification depends on the primary carrier resin type and the intended use:
- If the carrier is a polymer (plastic resin) β Likely classified under Chapter 39 (Plastics and Articles Thereof).
- If the carrier is a non-polymeric binding medium β Likely classified under Chapter 32 (Pigments, Paints, etc.).
β οΈ Critical Distinction:
- Primary Shape (Polymer granules) β HS Code 3914
- Concentrated Dispersion in Plastic β HS Code 3206
- Synthetic Organic Pigment Formulation β HS Code 3204
π¦ Section 2: HS Code Classification Details (2026 Tariff Reference)
Based on current customs data, here are the six most relevant HS Codes for Pigment Masterbatch, with their tax implications:
| HS Code | Summary & Classification Logic | Tax Rate (Total) | Tax Detail |
|---|---|---|---|
| 3914.00.60.00 | Polymer-based granules; treated as a primary shape plastic additive. | 38.9% | Base: 3.9% + Additional: 25.0% + 122 Clause: 10% |
| 3914.00.20.00 | Plastic granules; fits primary polymer product characteristics. | 35.0% | Base: 0.0% + Additional: 25.0% + 122 Clause: 10% |
| 3206.49.10.00 | Concentrated dispersion of pigments in plastic materials. | 40.9% | Base: 5.9% + Additional: 25.0% + 122 Clause: 10% |
| 3206.49.60.50 | Coloring materials; fits coloring agents and related preparations. | 38.1% | Base: 3.1% + Additional: 25.0% + 122 Clause: 10% |
| 3204.17.90.19 | Formulations based on pigments; core component is pigment. | 41.5% | Base: 6.5% + Additional: 25.0% + 122 Clause: 10% |
| 3204.17.90.86 | Other synthetic organic pigments & preparations; primary shape. | 41.5% | Base: 6.5% + Additional: 25.0% + 122 Clause: 10% |
π Key Takeaway:
- The highest tax rate (41.5%) applies to pigment-based formulations under 3204. - The lowest tax rate (35.0%) applies to pure polymer granule forms under 3914.00.20.00. - All codes include the 25% Additional Tariff and 10% "122 Clause" Tariff, which are critical for cost calculation.
π° Section 3: 2026 Tariff Rate Breakdown (Including Surcharges & Policy Additions)
β Applicable Market: United States (US)
β Country of Origin: China (CN)
β Effective From: November 10, 2025 (including subsequent imports)
π― A. 3914.00.60.00 β Polymer Granules (Primary Shape)
| Item | Value |
|---|---|
| Base Tariff | 3.9% (ad valorem) |
| Additional Tariff | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Tariff | 38.9% |
| Tax Calculation | CIF Value Γ 38.9% |
| De Minimis Exemption | β No |
| Legal Basis | Section 301 β 122 Clause β 3914.00.60.00 |
π Explanation:
- This classification treats the masterbatch as a primary plastic additive, not a finished coloring agent. - The 25% Additional Tariff is due to Section 301 actions against China. - The 10% 122 Clause Tariff is a specific policy addition for certain polymer additives.
π― B. 3206.49.10.00 β Pigment Dispersion in Plastic
| Item | Value |
|---|---|
| Base Tariff | 5.9% |
| Additional Tariff | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Tariff | 40.9% |
| Tax Calculation | CIF Value Γ 40.9% |
| De Minimis Exemption | β No |
| Legal Basis | Section 301 β 122 Clause β 3206.49.10.00 |
π Explanation:
- This classification assumes the masterbatch is a concentrated pigment dispersion, not a primary polymer. - Slightly higher base tariff than 3914, but still subject to 35β41.5% total.
π― C. 3204.17.90.19 / 86 β Synthetic Pigment Formulations
| Item | Value |
|---|---|
| Base Tariff | 6.5% |
| Additional Tariff | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Tariff | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Exemption | β No |
| Legal Basis | Section 301 β 122 Clause β 3204.17.90.19/86 |
π Explanation:
- This is the highest tax bracket for pigment masterbatches. - Applies when the product is classified as a synthetic organic pigment preparation. - Avoid this code if possible; aim for 3914 or 3206 for better rates.
π οΈ Section 4: Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Preparation Checklist (All Required)
| Document | Required | Description |
|---|---|---|
| β Product Spec Sheet | βοΈ | Shows carrier resin type, pigment concentration, processing temp |
| β MSDS / Safety Data Sheet | βοΈ | Confirms chemical composition |
| β Photos (Labels + Packaging) | βοΈ | Shows product name, model, barcode, country of origin |
| β Certificate of Origin (CO) | βοΈ | For any possible exemptions |
| β Commercial Invoice | βοΈ | Must clearly state: "Pigment Masterbatch for Plastic Coloration" |
| β Packing List | βοΈ | Details weight, volume, and packaging type |
| β Third-party Test Report | βοΈ | RoHS, REACH, FDA (if applicable) |
β 2. Declaration Strategy (Key Tips)
π₯ Golden Rule: "Classify as Polymer First, Avoid Pigment if Possible!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Masterbatch is in polymer granule form | 3914.00.20.00 (35% tax) |
Misclassified as pigment β 41.5% |
| Masterbatch is a pigment dispersion | 3206.49.10.00 (40.9% tax) |
Misclassified as pure pigment β 41.5% |
| Masterbatch is a pigment formulation | 3204.17.90.86 (41.5% tax) |
Use only if unavoidable |
| Mixed shipment (Masterbatch + other goods) | Separate declarations | Combined declaration β Audit risk |
β 3. Special Cases & Handling
| Situation | Recommendation |
|---|---|
| OEM Custom Masterbatch | Provide customer design docs to justify classification |
| Pigment + Additive Mix | Ensure carrier resin is dominant for 3914 classification |
| High Pigment Content (>50%) | Likely to be classified under 3204 β higher tax |
| Masterbatch for Food Contact | Provide FDA or EU food-grade certificate |
| Masterbatch for Medical Use | Provide ISO 10993 or similar biocompatibility report |
π Section 5: Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff | Certifications | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3914.00.20.00 |
35% (China) | FDA, RoHS | 122 Clause adds 10% |
| π¨π³ China | 3914.00.20.00 |
3.9% | CCC | No additional tariffs |
| πͺπΊ EU | 3206.49.10.00 |
0% (if compliant) | REACH, RoHS | No 122 Clause |
| π―π΅ Japan | 3914.00.60.00 |
6.5% | PSE | No additional tariffs |
| π¦πΊ Australia | 3206.49.10.00 |
5% | RCM | No 122 Clause |
π Conclusion:
- USA imposes high additional tariffs (25% + 10%) on Chinese-made masterbatches. - EU and Japan offer more favorable rates, especially for polymer-based forms. - Consider shifting production to Vietnam, Mexico, or Thailand for US-bound goods to avoid 122 Clause.
π Section 6: Common Mistakes & How to Avoid Them
β Mistake 1: Classifying masterbatch as "Pigment" instead of "Polymer Additive"
π Result: Tax jumps from 35% β 41.5%
π Fix: Emphasize carrier resin in product description.
β Mistake 2: Failing to provide MSDS or Spec Sheet
π Result: Customs delay or reclassification
π Fix: Always attach MSDS and technical data sheet.
β Mistake 3: Mixing masterbatch with other products in one invoice
π Result: Audit risk and higher scrutiny
π Fix: Declare separately with clear HS Code per item.
β Mistake 4: Using vague product names like "Color Pellet"
π Result: Ambiguous classification
π Fix: Use precise terms: "Polymer-based Pigment Masterbatch for Injection Molding"
π― Section 7: Conclusion β Smart Classification Saves Cost!
π― Remember the Golden Rules:
πΉ "Polymer First, Pigment Second" β Classify under 3914 if possible.
πΉ "Avoid 3204 unless Necessary" β 41.5% tax is too high.
πΉ "122 Clause + 25% = 35β41.5% Total Tax" β Plan accordingly.
πΉ "De Minimis Does Not Apply" β Expect full tax burden.
π Pro Tip:
If your masterbatch is made from resins sourced from Vietnam, Thailand, or Mexico, you may qualify for IEEPA or Section 301 exemptions, reducing tax to 0β10%.
β Apply for Advance Ruling before shipment.
π£ Call to Action:
π Contact a certified customs broker + Submit product specs + Request HS Code Advance Ruling
π Optimize your tariff, ensure smooth customs clearance, and maximize your profit margin!
β¨ Professional Customs, Starting with Accurate Classification
πΌ Every Dollar Saved is a Dollar Earned!
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.