Polybutene Resin Composite Material
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926904590 | 38.5% | CN | US | Official Doc |
| 3907995050 | 41.5% | CN | US | Official Doc |
| 3907992000 | 35.0% | CN | US | Official Doc |
| 3904100000 | 41.5% | CN | US | Official Doc |
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AI Analysis
π§ͺ Polybutene Resin Composite Material
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What Exactly is "Polybutene Resin Composite"?
Polybutene Resin Composite Materials are advanced chemical materials primarily composed of polybutene (a polymer of isobutylene) combined with other substances to enhance performance. In international trade, classification depends heavily on whether the material is in its primary form (resin/granules) or a finished composite article.
Key Distinction Points: * Primary Resin (Chemical Raw Material): If the material is in granules, powders, or liquids without significant shaping, it falls under chemical sections (e.g., HS 3907). * Composite/Finished Articles: If the material is shaped into specific products (pipes, films, sheets) or combined with other materials (fibers, fillers) to create a final product, it may fall under "Other Plastic Articles" (HS 3926).
β οΈ Critical Note on Data Constraints:
The following analysis is strictly based on the provided<DATA>input. While some HS codes in the data explicitly mention "Polyester" (e.g., 3907.99.50.50) or "PVC" (3904.10.00.00), they are listed as potential classification paths for "Composite Materials." We will explain the logic provided in the data for each code, noting where the description matches or differs from the specific input "Polybutene."
π¦ II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description (from Data) | Logic for Classification | Total Tax Rate |
|---|---|---|---|
| 3926.90.99.89 | Other plastic articles; Composite material. | Classified as other plastic articles. Matches the plastic/resin material category. Form is a composite material product. | 22.8% |
| 3926.90.45.90 | Other plastic articles; Composite material. | Material belongs to Chapters 39.01β39.14. Fits the residual/catch-all logic for other categories. | 38.5% |
| 3907.99.50.50 | Other polyesters; Primary form resin. | Note: Data says "Polyester". Logic: Matches "other polyester material" requirements. Form is primary form resin. | 41.5% |
| 3907.99.20.00 | Other polyesters; Resin definition. | Note: Data says "Polyester Resin". Logic: Material is polyester resin. Chemical essence belongs to polyester category. | 35.0% |
| 3904.10.00.00 | PVC resin; Primary form. | Note: Data says "Polyvinyl Chloride (PVC)". Logic: Matches "vinyl chloride polymer." Resin form is primary form. | 41.5% |
π Important Clarification:
The provided<DATA>contains descriptions for Polyester and PVC composites, not explicitly Polybutene. However, in the context of this query, we must apply the logic provided for composites: 1. If classified as a finished composite article (e.g., molded parts, sheets), it likely falls under 3926 (Other plastic articles). 2. If classified as a primary resin (raw chemical), it falls under 3907 (Other polymers of epoxides, polyacetals, etc., or other plastics). Note: Polybutene is technically an oligomer of isobutylene, often classified similarly to other polyolefins or other plastics depending on molecular weight. The data provided offers specific tariff paths for "composite materials" which we will detail below.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties)
β Applicable Country: USA (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 3926.90.99.89 ββ Other Plastic Articles (Composite Material Product)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Additional Tariff | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Eligibility | β No (deny_de_minimis) |
| Legal Basis Path | USITC:3926.90.99.89 β Section 301 Footnote β IEEPA Section 122 |
π Explanation:
- This code is used when the composite material is considered a finished plastic article rather than raw resin. - The tax burden is moderate compared to primary resins due to the lower base tariff (5.3%). - Key Advantage: Lowest total tax rate among all provided options.
π― 2. 3926.90.45.90 ββ Other Plastic Articles (Residual/Catch-All)
| Item | Content |
|---|---|
| Base Tariff | 3.5% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Additional Tariff | +10% |
| Total Tax Rate | 38.5% |
| Tax Calculation | CIF Value Γ 38.5% |
| De Minimis Eligibility | β No |
| Legal Basis Path | USITC:3926.90.45.90 β Section 301 Footnote β IEEPA Section 122 |
π Note:
- Higher Section 301 duty (25%) significantly increases the cost. - Applies to plastic articles that do not fit specific sub-categories.
π― 3. 3907.99.50.50 ββ Other Polyester Resin (Primary Form)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Additional Tariff | +10% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Eligibility | β No |
| Legal Basis Path | USITC:3907.99.50.50 β Section 301 Footnote β IEEPA Section 122 |
β οΈ Data Discrepancy Alert:
The data describes this as "Polyester". If your product is truly Polybutene, this classification may be incorrect unless Polybutene is legally treated identically to "other polyesters" in specific trade contexts (which is rare). However, based strictly on the provided data, this is the highest tax bracket due to the combination of base + 301 + 122 tariffs.
π― 4. 3907.99.20.00 ββ Other Polyesters (Resin Category)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Additional Tariff | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Eligibility | β No |
| Legal Basis Path | USITC:3907.99.20.00 β Section 301 Footnote β IEEPA Section 122 |
π Explanation:
- Lowest base tariff (0%). - However, heavy reliance on Section 301 (25%) and Section 122 (10%) makes it expensive. - Again, note that data specifies "Polyester Resin". Verify if Polybutene fits this "other polyester" definition in your specific trade context.
π― 5. 3904.10.00.00 ββ PVC Resin (Primary Form)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Additional Tariff | +25.0% |
| > Section 122 Additional Tariff | +10% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Eligibility | β No |
| Legal Basis Path | USITC:3904.10.00.00 β Section 301 Footnote β IEEPA Section 122 |
β οΈ Data Discrepancy Alert:
The data explicitly states "Polyvinyl Chloride (PVC)". Polybutene is NOT PVC. Using this HS code for Polybutene is highly risky and likely constitutes misdeclaration. However, it is included in the data with a 41.5% total tax rate. Avoid this code unless your product is actually PVC.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Preparation Checklist (Essential Documents)
| Document | Required? | Description |
|---|---|---|
| β Material Safety Data Sheet (MSDS) | βοΈ | Must specify chemical composition (confirm if it is Polybutene, Polyester, or PVC). |
| β Product Specification Sheet | βοΈ | Describe form: Granules? Sheets? Molded parts? |
| β Certificate of Composition | βοΈ | Critical to prove if the material is "Composite," "Resin," or "Article." |
| β Commercial Invoice | βοΈ | Clear description: "Polybutene Resin Composite Material" β avoid vague terms like "Plastic." |
| β Packing List | βοΈ | Detail weight, dimensions, and quantity. |
β 2. Declaration Tips (Key Mnemonics)
π₯ βForm Determines Code, Chemistry Determines Chapter, Tax Adds Up Fast!β
| Scenario | Correct Declaration Strategy | Risk if Wrong |
|---|---|---|
| Raw Resin (Granules/Powder) | Use 3907 codes. Specify "Primary Form." | High risk of audit; may be reclassified to 3926 with different rates. |
| Finished Composite Product | Use 3926 codes. Specify "Other Plastic Article." | Misdeclaration can lead to penalties if shape/function implies article. |
| Mix of Materials | Declare as Composite. Highlight main component. | If main component is polyester, 3907 may apply; if filled/molded, 3926. |
| PVC vs. Polybutene | Do NOT use 3904.10.00.00 unless it is PVC. | 3904 is for PVC only. Using it for Polybutene is fraud/misdeclaration. |
β 3. Special Considerations
| Situation | Recommendation |
|---|---|
| OEM/Custom Composite | Provide design specs to prove it is a "composite material" and not just a single resin. |
| Primary Resin vs. Article | If it has been processed into a specific shape (e.g., pipes, films), it leans toward 3926. If it is raw feedstock, it leans toward 3907. |
| Chemical Identity | Polybutene is an oligomer of isobutylene. Ensure the chemical description matches the HS code's material definition. If the data provided forces a "Polyester" classification, seek a binding ruling to correct it. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3926.90.99.89 |
22.8% (Lowest in data) | None specific | Includes 301 + 122 tariffs. |
| πΊπΈ USA | 3907.99.20.00 |
35.0% | None specific | High 301 duty. |
| π¨π³ China | 3926.90.99.89 |
~5-6% | CCC (if applicable) | Lower import tariffs than US. |
| πͺπΊ EU | 3926.90.99 |
~6-9% | REACH Compliance | No Section 301/122 equivalent. |
| π―π΅ Japan | 3926.90.90 |
~5-6% | PSE (if electrical) | Stable, no highιε tariffs. |
π Conclusion:
- The USA imposes significant additional tariffs (Section 301 + Section 122), making 3926.90.99.89 (22.8%) the most cost-effective option among the provided data for composite materials. - Primary resin codes (3907) generally incur higher total taxes due to the flat 25% Section 301 duty.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring Polybutene as PVC (3904.10.00.00)
π Consequence: Customs rejection, fines, and potential seizure. PVC is chemically distinct from Polybutene.
β Error 2: Declaring Composite Articles as Primary Resin (3907)
π Consequence: If the product is clearly a finished good (e.g., a molded part), customs may reclassify to 3926, leading to different duty calculations or penalties.
β Error 3: Ignoring Section 122 Tariff (10%)
π Consequence: Underestimating costs. All provided codes in the data include this 10% additional tariff.
β Error 4: Using "Plastic" as a generic description
π Consequence: Customs may request detailed chemical specs. Always specify "Polybutene Resin Composite."
β Correct Practice:
βPolybutene Resin Composite Material, Primary Form, Chemical Name: Polymers of Isobutylene, HS 3926.90.99.89, Intended for Industrial Useβ
π― VII. Conclusion: Professional Declaration Saves Money!
π― Remember the Mantra:
πΉ βForm First, Chemistry Second, Tax Adds Up Third!β
πΉ β3926 for Articles (22.8%), 3907 for Resins (35-41.5%), Avoid PVC Code for Polybutene!β
π Pro Tip:
If your product is Polybutene but the data provided forces "Polyester" or "PVC" classifications, apply for a US Customs Binding Ruling to ensure the correct HS code (likely 3907.99 or 3926.90) reflects the actual material, potentially avoiding misdeclaration penalties.
π£ Immediate Action:
π Contact a licensed customs broker + Provide MSDS + Verify Material Composition
π Ensure your Polybutene Composite Material clears customs smoothly with the correct and lowest applicable tariff (22.8%)!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every cent in tariff costs is worth calculating precisely!
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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) 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.