Polybutylene Flakes
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3907995010 | 41.5% | CN | US | Official Doc |
| 3907995050 | 41.5% | CN | US | Official Doc |
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๐งช Polybutylene Terephthalate (PBT) Resin & Flakes
Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms
๐ HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
๐ One: Product Definition & Classification: Do You Really Know "PBT Flakes"?
Polybutylene Terephthalate (PBT) is an engineering thermoplastic polyester, renowned for its stiffness, impact resistance, and chemical stability. In international trade, "Flakes" are considered primary forms (raw materials), not finished goods. They are the granular or flaky precursor used to manufacture injection-molded parts, fibers, and films.
โ ๏ธ Key Distinction:
- If the product is raw resin/flakes (unmolded) โ It falls under Chapter 39 (Plastics and Articles Thereof).
- If the product is finished parts (e.g., PBT gears, connectors) โ It falls under Chapter 39 (Articles of Plastics) or other specific chapters depending on function.
- Crucial Note: "Flakes" imply the raw polymer state, eligible for specific subheadings under 3907.
๐ฆ Two: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Rate (US/CN Origin) |
|---|---|---|---|
3907.99.50.10 |
Polybutylene terephthalate (PBT) specifically classified under "Other polyesters" | Raw PBT flakes, pellets, or granules for injection molding; high-performance engineering plastic raw material | 31.5% (Base 6.5% + 25% Additional) |
3907.99.50.50 |
Other polyesters (Other) | Other polyester resins not specified elsewhere (e.g., PETG, COP, or unspecified polyester flakes) | 31.5% (Base 6.5% + 25% Additional) |
๐ Focus Reminder:
- PBT is a distinct polyester. If the material is confirmed as Polybutylene Terephthalate, it should ideally be classified under3907.99.50.10.
- If the exact chemical composition is unconfirmed or it is a blended/other polyester, it falls under the residual category3907.99.50.50.
- Both categories carry the same high tariff burden due to US trade policy.
๐ฐ Three: 2026 Latest Tariff Rate Details (Including Additional Taxes)
โ Applicable Country: United States (US)
โ Country of Origin: China (CN)
โ Effective Time: 2025/2026 Current Trade Policy
๐ฏ 1. 3907.99.50.10 โ Polybutylene Terephthalate (PBT)
| Item | Content |
|---|---|
| Base Tariff (MFN) | 6.5% |
| Section 301 Additional Tariff | +25.0% |
| Total Tariff Rate | 31.5% |
| Tax Calculation | CIF Value ร 31.5% |
| De Minimis Exemption | โ Not Applicable (Section 301 tariffs generally apply to de minimis shipments for China origin) |
| Legal Basis Path | HTSUS:3907.99.50.10 โ USITC Footnote 9903.88.01 (Section 301 List 3/4) |
๐ Explanation:
- PBT is classified under "Other polyesters."
- The 25% additional tariff is a direct result of the US Section 301 investigation on Chinese goods.
- This is a high-cost commodity for importers. Margins must be carefully calculated.
๐ฏ 2. 3907.99.50.50 โ Other Polyesters (Other)
| Item | Content |
|---|---|
| Base Tariff (MFN) | 6.5% |
| Section 301 Additional Tariff | +25.0% |
| Total Tariff Rate | 31.5% |
| Tax Calculation | CIF Value ร 31.5% |
| De Minimis Exemption | โ Not Applicable |
| Legal Basis Path | HTSUS:3907.99.50.50 โ USITC Footnote 9903.88.01 |
๐ Note:
- Even if the polyester is not PBT (e.g., a specialized copolyester), the tariff rate is identical.
- Misclassification Risk: Declaring "Other Polyesters" to avoid specific PBT checks can lead to customs audits. Ensure technical data sheets (TDS) support the classification.
๐ ๏ธ Four: Customs Clearance Practical Advice (ๅฎๆ้ฟๅๆๅ)
โ 1. Preparation Checklist (Non-negotiable)
| Document | Must Provide | Description |
|---|---|---|
| โ Technical Data Sheet (TDS) | โ๏ธ | Must explicitly state "Polybutylene Terephthalate (PBT)" or "Polyester Resin" |
| โ Formula/Composition Certificate | โ๏ธ | % composition of monomers (Terephthalic Acid + Butanediol) |
| โ Product Photos | โ๏ธ | Clear view of flakes/pellets, bag labeling, lot number |
| โ Commercial Invoice | โ๏ธ | Description: "PBT Resin Flakes, Unmolded, Raw Material" |
| โ Packing List | โ๏ธ | Net/Gross weight, packaging type (e.g., 25kg bags) |
| โ Certificate of Origin | โ๏ธ | To verify China origin (triggers 301 tariffs) |
โ 2. Declaration Tips (Key Mantra)
๐ฅ "Raw Form Only, No Finished Goods, Name Accurate, Tariff Avoids Trouble!"
| Situation | Correct Declaration | Wrong Practice |
|---|---|---|
| PBT Flakes/Pellets | 3907.99.50.10 |
Declare as "Plastic Parts" โ Wrong Chapter (39 vs 39) |
| Unidentified Polyester | 3907.99.50.50 |
Guessing PBT without proof โ Audit risk |
| Finished PBT Gears | 3917.31.00.xx or 3926.90.99 |
Declare as "Flakes" โ Fraudulent misclassification |
| Recycled PBT | 3907.99.50.10 (if virgin-like) |
Declare as "Waste Plastic" โ Illegal entry |
โ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Blended Polymers | If PBT is blended with glass fiber (GF), it is still 3907.99.50.10 but must be declared as "PBT/GF Composite" |
| Recycled PBT | If it is recycled flakes, ensure it meets the definition of "primary form." If contaminated, it may fall under Chapter 38 or 3915. |
| Sample Shipments | Section 301 tariffs apply to de minimis (under $800) if origin is China. Do not use "Gift" or "Sample" to evade. |
| Supply Chain Shift | Consider sourcing from Thailand/Vietnam (if processing origin rules are met) to avoid 301 tariffs, but beware of "Transshipment" audits. |
๐ Five: Global Main Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Remarks |
|---|---|---|---|---|
| ๐บ๐ธ USA | 3907.99.50.10 |
31.5% | None (Plastic) | High tax due to Section 301 |
| ๐จ๐ณ China | 3907.99.50.10 |
~5-6% | None | Lower cost for domestic use |
| ๐ช๐บ EU | 3907.99.50 |
6.5% | REACH (Registration) | No additional tariffs, but REACH compliance is critical |
| ๐ฏ๐ต Japan | 3907.99.50 |
6.0% | JIS/Plastic ID | Low tariff, strict quality standards |
| ๐ฎ๐ณ India | 3907.99.50 |
7.5-10% | BIS (if applicable) | Higher than China, but lower than US |
๐ Conclusion:
- USA is the most expensive market for PBT flakes from China due to the 25% add-on tariff.
- EU and Japan are more cost-effective but require REACH/JIS compliance.
- Margin Protection: Importers to the US must price in at least 25% extra duty cost.
๐ Six: Common Errors & Pitfalls (Blood and Tears Lessons)
โ Error 1: Declaring PBT flakes as "Plastic Waste" (3915.20.00.00)
๐ Consequence: Smuggling charge, heavy fines, shipment destruction. PBT flakes are raw materials, not waste.
โ Error 2: Misdeclaring PBT as "Other Plastics" (3926.90.99)
๐ Consequence: Wrong classification. Raw resin must be in Chapter 39, Heading 3907.
โ Error 3: Ignoring Section 301 Applicability
๐ Consequence: Underpayment of duties. The CBP (Customs and Border Protection) actively checks plastic resins from China.
โ Error 4: Using vague descriptions like "Plastic Granules"
๐ Consequence: Customs detention for missing technical data. Always specify Polymer Type (PBT).
โ Correct Practice:
"Polybutylene Terephthalate (PBT) Resin Flakes, Virgin, Unmolded, Raw Material, For Injection Molding, Model XYZ, TDS Attached"
๐ฏ Seven: Conclusion: Precise Classification, Cost Control
๐ฏ Remember the Mantra:
๐น "Flakes are Raw, PBT is Specific, 31.5% is the Price, Don't Guess, Just Verify!"
๐น "Chapter 39, Heading 50, Check the 10-digit, Avoid the Audit Trap!"
๐ Pro Tip:
- If your PBT flakes are not from China (e.g., from South Korea or Taiwan), the 25% additional tariff may not apply. Verify the Country of Origin carefully.
- For US importers, consider Bonded Warehouses or Foreign Trade Zones (FTZ) to defer duty payments if possible.
๐ฃ Immediate Action:
๐ Contact your customs broker + Provide TDS + Apply for Pre-Ruling if volume is high.
๐ Ensure your PBT flakes clear customs smoothly, avoid delays, and protect your profit margins!
โจ Professional Customs Clearance, Starting with Precise Classification!
๐ผ Every percent of tax matters in the plastics 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.