Plastic Resin (HS 3906905000)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3901101000 | 41.5% | CN | US | Official Doc |
| 3901201000 | 41.5% | CN | US | Official Doc |
| 3906100000 | 41.3% | CN | US | Official Doc |
| 3924905650 | 20.9% | CN | US | Official Doc |
| 3924104000 | 13.4% | CN | US | Official Doc |
AI Analysis
π§ͺ Plastic Resin (HS 3906.90.50.00) β The "Acrylic" Specialist
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What Exactly is "Plastic Resin"?
Plastic Resin is the raw material foundation of the polymer industry. In international trade, it is strictly categorized by chemical composition and physical form.
For the specific HS Code 3906.90.50.00, the definition is precise: * Material: Acrylic Polymers (Acrylates). * Form: Primary Forms (Granules, powder, liquids, or irregular solid formsβnot yet molded into final goods).
β οΈ Key Distinction:
- If it is Acrylic (e.g., PMMA) in primary form β 3906.90.50.00.
- If it is Polyethylene or Polypropylene in primary form β 3901.xxxx (See other codes below).
- If it is a Finished Plastic Item (e.g., cups, plates) β 3924.xxxx (See other codes below).
π¦ II. HS Code Classification Matrix (2026 Latest Tariff Data)
The following table compares the target HS Code with related plastic resin codes from the provided data to ensure accurate classification.
| HS Code | Product Description | Material/Type | Tax Rate (China to US) | Clearance Complexity |
|---|---|---|---|---|
3906.90.50.00 |
Acrylic Polymer Resin, Primary Form | Acrylics | 41.3% | π‘ High (Due to 122 Clause) |
3901.10.10.00 |
Plastic Resin, Primary Form | Polyethylene (PE) | 41.5% | π΄ Very High (High Base Tariff) |
3901.20.10.00 |
Plastic Resin, Primary Form | Polypropylene (PP) | 41.5% | π΄ Very High (High Base Tariff) |
3906100000 |
Plastic Resin, Acrylic Polymer | Acrylics (8-digit) | 41.3% | π‘ High (Note: Same as above) |
3924.90.56.50 |
Plastic Tableware/Kitchenware | Finished Plastic Goods | 20.9% | π Medium (Finished Goods) |
3924.10.40.00 |
Plastic Tableware/Kitchenware | Finished Plastic Goods | 13.4% | π’ Lower (Specific Item) |
π Critical Note for
3906.90.50.00:
This code specifically targets Acrylics. If your product is Acrylic Resin, this is the correct classification. The total tax burden is 41.3%, driven by a high base tariff and multiple punitive tariffs.
π° III. 2026 Latest Tariff Breakdown for HS 3906.90.50.00
β Applicable Country: USA (US)
β Origin: China (CN)
β Effective Date: 2025/2026 Trade Terms
For HS Code 3906.90.50.00 (Acrylic Resin, Primary Form), the tax structure is as follows:
π― 1. Detailed Tax Composition
| Tax Component | Rate | Source/Legal Basis | Notes |
|---|---|---|---|
| Base Tariff | 6.3% | USITC General Rate | Standard Most Favored Nation (MFN) rate for acrylics. |
| Section 301 Surcharge | 25.0% | Trade Act of 1974, Sec. 301 | Punitive tariff on Chinese manufactured goods. |
| Section 122 Tariff | 10% | IEEPA / Specific Clause | Additional penalty tariff applied to certain Chinese imports. |
| TOTAL TAX | 41.3% | Sum of all above | High-cost item for importers. |
π Tax Calculation Example:
If the CIF (Cost, Insurance, and Freight) value of your Acrylic Resin shipment is $100,000: * Total Duty Payable: $100,000 Γ 41.3% = $41,300 * Base Duty: $6,300 * Section 301 Duty: $25,000 * Section 122 Duty: $10,000
π Why is it 41.3% and not 41.5%?
Unlike Polyethylene (3901.10.10.00) which has a 6.5% base rate, Acrylics (3906.90.50.00) have a slightly lower base rate of 6.3%. However, the punitive tariffs (25% + 10%) remain the same, resulting in a total of 41.3%.
π οΈ IV. Customs Clearance Practical Advice
β 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Purpose |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must state: "Acrylic Polymer," "Primary Form," CAS Number (e.g., 9003-23-6). |
| β Certificate of Origin | βοΈ | To confirm Chinese origin (triggers tariffs). |
| β Commercial Invoice | βοΈ | Must match the HS Code 3906.90.50.00 and describe "Acrylic Resin." |
| β Safety Data Sheet (SDS) | βοΈ | Required for chemical products; must confirm it is not hazardous for transport. |
| β Bill of Lading (B/L) | βοΈ | Ensure marks and numbers match the invoice. |
β 2. Declaration Strategy & Tips
π₯ "Clarify the Polymer: Don't Just Say 'Plastic'!"
| Scenario | Correct Declaration | Risk if Incorrect |
|---|---|---|
| Acrylic Resin (PMMA) | 3906.90.50.00 | Misclassification leads to audits, penalties, or delayed clearance. |
| Polyethylene Resin | 3901.10.10.00 | Wrong HS Code β Higher Base Rate (6.5% vs 6.3%) β Slightly higher tax. |
| Finished Acrylic Sheets | 3920.xxxx | Wrong HS Code β Wrong Tariff Structure β Possible 25% surcharge errors. |
Pro Tip:
Ensure your supplier provides the CAS Number for Acrylic Resin. Customs brokers use this to verify the chemical composition. If the declaration just says "Plastic Resin," it will be flagged for manual inspection.
β 3. Special Considerations
| Issue | Solution |
|---|---|
| High Tariff Burden (41.3%) | Evaluate cost-benefit. Consider sourcing from non-China countries (e.g., Korea, Vietnam) to avoid Section 301/122 tariffs if possible. |
| "Primary Form" Definition | If the resin is already molded into pellets that look like final parts, Customs may reclassify it as a "part" rather than "raw material," changing the HS Code entirely. |
| Section 122 Applicability | Verify if the specific product falls under the "122 Clause." This is a recent punitive measure; ensure your broker is up-to-date on the list. |
π V. Global Market Comparison (2026)
| Market | HS Code (Acrylic Resin) | Base Tariff | Additional Tariffs | Total Est. Rate |
|---|---|---|---|---|
| πΊπΈ USA | 3906.90.50.00 |
6.3% | +35% (301+122) | 41.3% |
| π¨π³ China (Import) | 3906.90.50.00 |
~6% | None | ~6% |
| πͺπΊ EU | 3906.90.00 |
6.5% | None | 6.5% |
| π―π΅ Japan | 3906.90.90 |
3.9% | None | 3.9% |
π Insight:
The US market is exceptionally expensive for Chinese acrylic resin imports due to the 35% combined punitive tariff. Most importers try to mitigate this by sourcing from Taiwan, Korea, or Malaysia, where tariffs are significantly lower.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring "Acrylic Resin" as 3901.10.10.00 (Polyethylene).
π Consequence: Customs will demand proof of chemical structure (SDS/GC-MS). If you cannot prove it's PE, you will face penalties + back taxes.
β Mistake 2: Calling it "Plastic Material" without specifying "Acrylic."
π Consequence: Customs may apply the highest default tariff for plastic resins or hold the shipment for lab testing.
β Mistake 3: Ignoring the "Primary Form" requirement.
π Consequence: If the resin is in the form of pre-made sheets or containers, it is not a resin HS Code. It will be classified as a plastic article, potentially with a different tariff rate and no primary form benefit.
β Correct Practice:
HS Code:
3906.90.50.00
Description: "Acrylic Polymer Resin, Primary Form, PMMA, Granular, CAS 9003-23-6"
Declaration: Clear, precise, and supported by technical data sheets.
π― VII. Conclusion: Optimize Your Supply Chain
π― Key Takeaway:
For Acrylic Resin (3906.90.50.00), the 41.3% total tax rate is a significant cost driver.
πΉ "Don't Let Acrylics Break Your Budget!"
πΉ "Verify CAS Number, Avoid Misclassification, Plan for High Duties!"
π Pro Tip:
If you are importing large volumes, consider:
1. Advance Ruling: Apply to US Customs for a binding classification decision.
2. Supply Chain Diversification: Source from countries not subject to Section 301/122 tariffs.
3. Tariff Engineering: Explore if the product can be modified to fall under a different, lower-tariff category (consult a trade lawyer).
π£ Immediate Action:
π Engage a licensed customs broker before shipment.
π Prepare SDS and Technical Datasheets in advance.
π Ensure your invoice explicitly states "Acrylic Polymer, Primary Form" to avoid clearance delays.
β¨ Precision in Classification, Profit in Importing!
πΌ Your Success Depends on the Details!
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.