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Resin and other plastics

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
3901101000 41.5% CN US Official Doc
3901105010 41.5% CN US Official Doc
3902100000 41.5% CN US Official Doc
3902900050 41.5% CN US Official Doc
3907100000 41.5% CN US Official Doc

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🏭 Plastics and Resins (Primary Forms)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
πŸ“Œ I. Product Definition & Classification: Do You Really Understand "Plastic Resins"?

Plastic resins are the foundational raw materials for the global plastics industry. In international trade, they are classified based on their polymer type and physical state (specifically, "primary forms" such as granules, powders, or liquids, not finished products).

Key Distinction:
- Primary Form (Raw Material): Granules, powders, pellets, non-viscous liquids. β†’ Subject to high tariffs due to trade restrictions.
- Finished Product (e.g., Pipes, Bags, Sheets): Already processed into a specific shape. β†’ Different HS Codes, potentially lower tariffs.

⚠️ Critical Warning:
- All entries in refer to primary forms of polymers.
- If the material is not in primary form (e.g., injection-molded parts), these HS codes do not apply.


πŸ“¦ II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)

Based on the provided data, here is the detailed breakdown of HS Codes for various plastic resins:

HS Code Product Description Key Material Attribute Polymer Type
3901.10.10.00 Polyethylene (PE) in primary forms Primary form of polymer Polyethylene
3901.10.50.10 Other Polyethylene in primary forms Primary form of polymer Polyethylene (Other)
3902.10.00.00 Polypropylene (PP) in primary forms Primary form of polymer Polypropylene
3902.90.00.50 Other Olefin Polymers in primary forms Primary form of polymer Polypropylene/Other Olefins
3907.10.00.00 Polyacetals, Polyethers, etc. Primary form of polymer Polyacetals/Polyethers
3907.99.50.50 Other Resins in primary forms Primary form of resin Polyester/Other Resins

πŸ” Key Insight:
- All these HS codes share the same material definition: "Primary form of polymer/resin."
- They are not finished goods. They are the feedstock for manufacturing.


πŸ’° III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)

βœ… Applicable Country: United States (US)
βœ… Country of Origin: China (CN)
βœ… Effective Date: As per current trade policies (Section 301 & 122)

🎯 Universal Tariff Structure for All Listed HS Codes

All six HS codes listed in share the identical tax structure:

Item Rate Detail
Base Tariff 6.5% Standard MFN (Most Favored Nation) rate
Section 301 Surtax 25.0% Additional tariff on Chinese goods
Section 122 Surtax 10.0% Additional tariff under specific trade actions
Total Tax Rate 41.5% Sum of all components
Tax Calculation CIF Value Γ— 41.5% Based on Cost, Insurance, and Freight

πŸ“Œ Explanation:
- Base Tariff (6.5%): Standard duty for Chapter 39 (Plastics and articles thereof).
- Section 301 Surtax (25%): Imposed under the US Trade Act of 1974, targeting specific Chinese imports.
- Section 122 Surtax (10%): Additional levy under specific trade remedies.
- Total Impact: The 41.5% rate is extremely high, significantly impacting cost competitiveness.


πŸ› οΈ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)

βœ… 1. Documentation Checklist (Mandatory)

Document Required? Notes
βœ… Product Specification Sheet βœ”οΈ Must clearly state "Primary Form" (granules, powder, etc.)
βœ… Material Safety Data Sheet (MSDS) βœ”οΈ Essential for chemical handling and classification
βœ… Certificate of Origin (CO) βœ”οΈ Proof of Chinese origin triggers the 41.5% rate
βœ… Commercial Invoice βœ”οΈ Must match HS code description exactly
βœ… Packing List βœ”οΈ Weight and dimensions for CIF calculation
βœ… Import License (if applicable) βœ”οΈ Check if specific chemicals require additional permits

βœ… 2. Classification Strategy (Key Rules)

πŸ”₯ "Primary Form is Key, Origin Determines Rate!"

Scenario Correct HS Code Risk if Incorrect
PE Granules 3901.10.10.00 Misclassification β†’ Audit & Penalties
PP Powders 3902.10.00.00 Misclassification β†’ Delayed Clearance
Finished PE Pipes Not Applicable Using these codes for finished goods β†’ Smuggling Risk
Mixed Resin Blends 3907.99.50.50 (if other) Incorrect polymer identification β†’ Wrong Tax Rate

πŸ“Œ Important:
- If the product is not in primary form (e.g., pre-formed sheets), do not use these codes.
- Ensure the polymer type (PE, PP, etc.) is accurately declared. Customs may test the material.

βœ… 3. Special Cases

Situation Handling Advice
Blended Resins Declare based on the principal constituent polymer.
Recycled Resins Same HS codes apply if in primary form. Additional documentation may be needed for recycled content.
High-Volume Imports Consider Section 301 Exclusion Requests if available (check USITC archive).
Transshipment Declaring origin as China is critical. Misdeclaring origin to avoid tariffs is illegal.

🌍 V. Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Notes
πŸ‡ΊπŸ‡Έ USA 3901.10.10.00 etc. 41.5% Includes Base + Sec 301 + Sec 122
πŸ‡¨πŸ‡³ China 3901.10.10.00 etc. ~5-6% Standard import duty for domestic production
πŸ‡ͺπŸ‡Ί EU 3901.10.10.00 etc. ~5-6% No Section 301 equivalent, but watch for anti-dumping
πŸ‡―πŸ‡΅ Japan 3901.10.10.00 etc. ~5-6% Check EPA/CPTPP benefits if applicable

πŸ“Œ Conclusion:
- The USA imposes the highest tariffs on Chinese plastic resins.
- Consider supply chain diversification (e.g., sourcing from Vietnam, Mexico) to mitigate the 41.5% burden, if feasible.


πŸ“Œ VI. Common Mistakes & Pitfalls (Lessons Learned)

❌ Mistake 1: Declaring finished plastic parts (e.g., caps, bottles) under these HS codes.
πŸ‘‰ Consequence: Customs will reject the entry, demand reclassification, and impose penalties.

❌ Mistake 2: Ignoring the Section 122 surtax.
πŸ‘‰ Consequence: Underpayment of duties β†’ Retroactive tax bill + interest.

❌ Mistake 3: Inaccurate polymer identification.
πŸ‘‰ Consequence: Misclassification of PE vs. PP can lead to different sub-headings, though tax rate is similar, it triggers deeper scrutiny.

❌ Mistake 4: Using "Plastic" as a generic description.
πŸ‘‰ Consequence: Customs may flag the entry for lack of specificity. Always specify Polyethylene, Polypropylene, etc.

βœ… Correct Approach:

"Polyethylene Granules, Primary Form, HDPE, For Injection Molding, Model XYZ, MSDS Attached"


🎯 VII. Conclusion: Precision in Classification, Savings in Cost

🎯 Remember:

πŸ”Ή "Primary Form is Crucial, Origin Dictates Cost."
πŸ”Ή "41.5% Tax is High, Plan Your Supply Chain Early."
πŸ”Ή "Accurate Polymer ID Saves Time and Money."


πŸ“Œ Tips:
- If your resins are not from China, tariffs may be lower (check FTA agreements).
- Always request a Pre-Ruling from CBP for high-value shipments.
- Keep MSDS and Technical Data Sheets ready for customs inspection.


πŸ“£ Immediate Action:

πŸ“ž Consult with a licensed customs broker + Verify HS Code + Prepare Detailed Documentation
πŸš€ Ensure smooth clearance, avoid delays, and manage costs effectively!


✨ Professional Customs Clearance Starts with Accurate Classification!
πŸ’Ό Every dollar saved in duties counts!

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.