thermoplastic polyurethane
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3904100000 | 41.5% | CN | US | Official Doc |
| 3902900050 | 41.5% | CN | US | Official Doc |
| 3901101000 | 41.5% | CN | US | Official Doc |
| 3901105010 | 41.5% | CN | US | Official Doc |
| 3902100000 | 41.5% | CN | US | Official Doc |
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π§ͺ Thermoplastic Polyurethane (TPU) β The Ultimate Guide to HS Code Classification & Customs Clearance
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for TPU
π Part 1: Product Definition & Classification: What Exactly is "Thermoplastic"?
Thermoplastic Polyurethane (TPU) is a versatile elastomer with properties ranging from clear flexible plastics to rigid polyamides. In international trade, TPU falls under Chapter 39: Plastics and Articles Thereof, specifically as Polymers.
However, because TPU is a complex polymer, customs authorities often require precise distinction between different polymer families (Polyurethanes vs. Olefins vs. General Polymers) to determine the correct 10-digit HS Code. The data provided indicates that TPU is broadly categorized under polymer codes due to its chemical structure.
β οΈ Key Distinction Point:
- TPU is technically a Polyurethane, but depending on the specific formulation and manufacturer classification, it may be routed through "Other Polymers" or "Olefin-based" fallback categories if not explicitly listed under Polyurethanes (Chapter 39.09).
- The provided data suggests a classification strategy focusing on the "Polymer/Thermoplastic" attribute, leading to multiple potential codes under Chapters 39.01 and 39.02.
π¦ Part 2: HS Code Classification Details (Based on Provided Data)
The following HS Codes are derived strictly from the provided <DATA> set. All codes are for Thermoplastic Polymers with a total tax burden of 41.5%.
| HS Code | Product Description & Rationale | Source Data Summary | Total Tax |
|---|---|---|---|
3904.10.00.00 |
Thermoplastic Polymers β’ Classified as a "Polymer" material. β’ Fits the material attribute of this specific polymer code. |
"Thermoplastic plastics belong to polymers, conforming to the polymer material attributes of code 3904.10.00.00." | 41.5% |
3902.90.00.50 |
Other Olefin Polymers (Fallback) β’ Classified as "Polymer/Olefin-type material." β’ Fits the "catch-all" (fallback) category for this code. |
"Thermoplastic plastics belong to polymer/olefin-type materials, conforming to the catch-all category of code 3902.90.00.50." | 41.5% |
3901.10.10.00 |
Primary Forms of Polymers β’ Classified as "Plastic/Polymer original shape." β’ Fits the scope of primary polymer forms. |
"Thermoplastic plastics belong to plastic materials, conforming to the primary form scope of code 3901.10.10.00." | 41.5% |
3901.10.50.10 |
Other Polymers ("Other" Category) β’ Classified as a "Polymer material." β’ Inferred as falling under the "Other" category. |
"Thermoplastic plastics belong to polymer materials, conforming to the 'other' category inference of code 3901.10.50.10." | 41.5% |
3902.10.00.00 |
Olefin Polymers β’ Classified as a "Polymer type." β’ Fits the definition of olefin polymers in this code. |
"Thermoplastic plastics belong to polymer types, conforming to the definition of olefin polymers in code 3902.10.00.00." | 41.5% |
π Important Note:
- Why multiple codes? TPU is a unique polymer. If it doesn't fit perfectly into a specific "Polyurethane" subheading (often 39.09), customs may classify it under general Polymers (39.01/39.02/39.04).
- Consistency: All provided codes carry the same total tax rate (41.5%), simplifying cost prediction but requiring careful justification during customs declaration.
π° Part 3: 2026 Latest Tariff Rate Breakdown (Detailed Policy Add-ons)
β Applicable Country: China (CN)
β Tax Structure: Base Tariff + Retaliatory/Add-on Tariffs
β Total Rate: 41.5%
π― 1. Universal Tax Composition for All Listed HS Codes
| Item | Rate | Description |
|---|---|---|
| Base Tariff | 6.5% | Standard MFN (Most Favored Nation) tariff for plastics/polymers. |
| Retaliatory/Add-on Tariff | 25.0% | Additional tariff applied under specific trade measures (Section 301 equivalent or similar trade policy). |
| 122 Clause Tariff | 10.0% | Specific "122 Clause" tariff, likely referring to a specific trade remedy or retaliatory measure against certain polymer imports. |
| Total Effective Tax Rate | 41.5% | Sum of all applicable duties. |
π Explanation:
- The 6.5% is the standard import duty for plastic raw materials/polymers.
- The 25.0% is a significant add-on, likely due to ongoing trade tensions or specific anti-dumping/countervailing duties.
- The 10.0% ("122 Clause") is a specific policy-driven tariff. In some contexts, this refers to retaliatory tariffs in response to foreign trade policies.
- Total 41.5% is high for raw polymer materials. Importers must ensure the HS Code justification is robust to avoid reclassification and higher penalties.
π οΈ Part 4: Customs Clearance Practical Advice (Battle-Tested Tips)
β 1. Required Documentation Checklist
| Document | Mandatory? | Notes |
|---|---|---|
| β Certificate of Origin | βοΈ | Critical for determining eligibility for any potential exemptions (though unlikely with 41.5% total). |
| β Technical Data Sheet (TDS) | βοΈ | Must specify: "Thermoplastic Polyurethane," molecular weight, hardness, and polymer type. |
| β MSDS (Material Safety Data Sheet) | βοΈ | Required for chemical customs clearance. |
| β Commercial Invoice | βοΈ | Must clearly state: "TPU Granules/Pellets" and the exact HS Code. |
| β Packing List | βοΈ | Net/Gross weight must match. |
| β Contract/Purchase Order | βοΈ | Proof of transaction value. |
β 2. Declaration Strategy (Key Tips)
π₯ Golden Rule:
"Justify the Polymer Family, Don't Just Say 'Plastic'!"
| Scenario | Recommended Declaration | Reason |
|---|---|---|
| Generic TPU Granules | 3904.10.00.00 or 3902.90.00.50 |
Use the code that best matches the technical sheet's "polymer type" description. |
| TPU as "Olefin-like" | 3902.10.00.00 |
Only if the technical sheet classifies it under olefin polymers for regulatory purposes. |
| Primary Form | 3901.10.10.00 |
If imported in primary forms (powders, flakes, granules) and deemed a general polymer. |
β οΈ Warning:
- Do not use vague terms like "Plastic Raw Material."
- Use precise terms: "Thermoplastic Polyurethane (TPU) Granules, Polyurethane-based Elastomer."
- If the TDS explicitly states "Polyurethane," and the HS Code 39.09 (Polyurethanes) is available but not in the data set, consult a customs broker. However, strictly follow the provided data set which routes TPU to 39.01/39.02/39.04.
β 3. Special Considerations
| Situation | Advice |
|---|---|
| Mixed Containers | If TPU is mixed with other plastics, ensure each item is declared separately. Mixed declarations may lead to full container inspection. |
| Recycled TPU | If recycled, additional environmental taxes or certifications may apply. Ensure the HS Code still fits the "polymer" definition. |
| Colorants/Additives | If TPU contains >10% additives by weight, the classification may shift. Stick to the base polymer HS Code if additives are <10%. |
π Part 5: Global Market Comparison (2026 Outlook)
| Region | Typical HS Code for TPU | Base Tariff | Total Tax (Approx.) | Notes |
|---|---|---|---|---|
| China (as per data) | 3904.10.00.00 etc. |
6.5% | 41.5% | High due to add-ons (25% + 10%). |
| USA | 3909.40.00.00 |
5.3% | ~30-40% | TPU is usually 39.09 (Polyurethanes). Subject to Section 301 tariffs. |
| EU | 3909.40.00 |
6.5% | ~6.5% | No major add-ons for raw polymers. |
| India | 3909.40.10 |
7.5% | ~18-20% | Basic customs duty + social welfare surcharge. |
π Conclusion:
- The 41.5% total tax is significantly higher than typical global averages, driven by specific 25% + 10% add-ons.
- Importers should verify if any exemptions (e.g., for specific end-use industries like medical or automotive) are available, though the data suggests a blanket 41.5% rate for these codes.
π Part 6: Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring TPU as "General Plastic" without specifying "Thermoplastic Polyurethane."
π Consequence: Customs may reject the declaration or reclassify to a higher-duty category.
β Mistake 2: Ignoring the "122 Clause" tariff.
π Consequence: Underpayment of duties leads to penalties and delays.
β Mistake 3: Using the wrong HS Code family (e.g., using 39.01 for a clear urethane).
π Consequence: Even if the rate is the same (41.5%), incorrect classification can lead to legal scrutiny or audits.
β Correct Approach:
"Provide TDS, Specify 'TPU', Justify Polymer Type, and Declare Accurate HS Code from the Approved List."
π― Part 7: Conclusion: Professional Declaration for Cost Efficiency
π― Remember the Formula:
πΉ TPU = Polymer
πΉ Tax = 6.5% + 25% + 10% = 41.5%
πΉ Key = Accurate Technical Documentation
π Pro Tip:
If you are importing recycled TPU or TPU for specific exempt industries, consult a customs broker immediately. The provided data shows a flat 41.5% rate, but exemptions may exist outside the provided scope.
π£ Immediate Action:
π Contact Customs Broker: Provide TDS and request HS Code Pre-ruling.
π Prepare Documents: TDS, MSDS, CO, Invoice.
π Cost Planning: Budget for 41.5% in landed costs.
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percent Counts in Polymer 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) 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.