松香酯粘合剂
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 1301909190 | 17.5% | CN | US | Official Doc |
| 1301904000 | 18.8% | CN | US | Official Doc |
| 3911100000 | 41.1% | CN | US | Official Doc |
| 3911901000 | 35.0% | CN | US | Official Doc |
| 3824992900 | 41.5% | CN | US | Official Doc |
| 3824999397 | 40.0% | CN | US | Official Doc |
AI Analysis
🌲 Rosin Ester Adhesive / Rosin-Based Adhesive Raw Materials
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Rosin Ester Adhesives"?
Rosin ester adhesives are complex chemical products derived from rosin (primarily abietic acid). In international trade, they are NOT classified as a single unified product. Their HS Code depends entirely on the source material (natural vs. synthetic), chemical state (raw vs. modified), and specific application (modified binder vs. raw resin).
Misclassification is common and dangerous. Below are the 6 specific classifications based on the provided data, ranging from natural rosin derivatives to petroleum-based synthetic resins and modified chemical preparations.
⚠️ Key Distinction Points:
- Is it Natural? → Look at Chapter 13 (Vegetable Resins).
- Is it Synthetic/Petroleum-based? → Look at Chapter 39 (Plastics/Resins).
- Is it a Mixed/Modified Preparation? → Look at Chapter 38 (Chemical Preparations).
- Crucial: If you claim "Natural Rosin" but use Petroleum Resin, you risk fraud allegations. If you claim "Petroleum" but it's Natural, you miss out on potential lower duties for specific natural grades.
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Applicable Scenario | Material Origin |
|---|---|---|---|
1301.90.91.90 |
Rosin Ester Adhesive Raw Material: Natural Resin Category | Raw natural rosin derivatives; classified under "Other" natural resins. | ✅ Natural |
1301.90.40.00 |
Rosin Ester Adhesive Raw Material: Primary Exudate/Oleoresin | Raw exudates or resinous substances; no material conflict. | ✅ Natural (Exudate) |
3911.10.00.00 |
Rosin Ester Adhesive Raw Material: Petroleum Resin | Original form of synthetic resin; material matches classification logic. | ❌ Synthetic (Petroleum) |
3911.90.10.00 |
Rosin Ester Adhesive Raw Material: Other Elastomers | Primary form; classified under "Other Elastomers" (Petroleum/Resin mix). | ❌ Synthetic/Composite |
3824.99.29.00 |
Rosin Ester Adhesive Raw Material: Prepared Binding Agent | Chemical preparation specifically for "Modifying Binding Agents"; no material conflict. | ⚠️ Mixed/Prepared |
3824.99.93.97 |
Rosin Ester Adhesive Raw Material: Other Chemical Preparations | Chemical products and preparations; classified under "Other" categories. | ⚠️ Mixed/Prepared |
🔍 Key Reminders:
- Natural vs. Synthetic: Items in 1301 are natural. Items in 3911 are synthetic/petrochemical. Items in 3824 are prepared chemical mixtures.
- State of Matter: "Raw material" (初级形态) vs. "Preparation" (制剂) changes the duty rate significantly (e.g.,1301.90.91.90has 0% base duty, while3911.10.00.00has 6.1%).
- Do Not Split: If the product is a pre-mixed adhesive ready for use, it likely falls under 3824, not 1301 or 3911.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: From November 10, 2025 (and subsequent imports)
🎯 1. 1301.90.91.90 – Natural Rosin Ester (Other Natural Resins)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surtax | +7.5% (Additional Tariff) |
| Section 122 Tariff | +10% (122-Clause Tariff) |
| Total Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | Base: 0% → 301: 7.5% → 122: 10% |
📌 Explanation:
- This is the lowest tax bracket among the options.
- Why? It is classified as a "Natural Resin" (Chapter 13), which enjoys a 0% base duty.
- Strategy: If your product is truly natural rosin derivative, fight to be classified here.
🎯 2. 1301.90.40.00 – Natural Rosin Oleoresin/Primary Exudate
| Item | Content |
|---|---|
| Base Tariff | 1.3% (ad valorem) |
| Section 301 Surtax | +7.5% (Additional Tariff) |
| Section 122 Tariff | +10% (122-Clause Tariff) |
| Total Rate | 18.8% |
| Tax Calculation | CIF Value × 18.8% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | Base: 1.3% → 301: 7.5% → 122: 10% |
📌 Explanation:
- Slightly higher than1301.90.91.90due to the 1.3% base duty.
- Applies if the product is a "primary exudate" or "oleoresin" without further complex modification.
🎯 3. 3911.10.00.00 – Synthetic/Petroleum Resin (Original Form)
| Item | Content |
|---|---|
| Base Tariff | 6.1% (ad valorem) |
| Section 301 Surtax | +25.0% (Additional Tariff) |
| Section 122 Tariff | +10% (122-Clause Tariff) |
| Total Rate | 41.1% |
| Tax Calculation | CIF Value × 41.1% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | Base: 6.1% → 301: 25.0% → 122: 10% |
📌 Explanation:
- High Tax Alert! The 25% Section 301 surtax applies to most petrochemical products.
- Only use this if your product is explicitly Petroleum Resin. Misclassifying natural rosin here is risky (higher tax, but if caught misdeclaring natural as synthetic, penalties apply).
🎯 4. 3911.90.10.00 – Other Elastomers (Petroleum/Resin Mix)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Section 301 Surtax | +25.0% (Additional Tariff) |
| Section 122 Tariff | +10% (122-Clause Tariff) |
| Total Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | Base: 0.0% → 301: 25.0% → 122: 10% |
📌 Explanation:
- The base duty is 0%, but the 25% Section 301 surtax drives the total to 35%.
- This category is for "Other Elastomers" in primary form. Use only if the product fits the technical definition of an elastomer/resin mix under Chapter 39.
🎯 5. 3824.99.29.00 – Prepared Binding Agents (Chemical Preparation)
| Item | Content |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| Section 301 Surtax | +25.0% (Additional Tariff) |
| Section 122 Tariff | +10% (122-Clause Tariff) |
| Total Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | Base: 6.5% → 301: 25.0% → 122: 10% |
📌 Explanation:
- This is the Highest Tax Bracket (41.5%).
- Applies if the product is a modified chemical preparation specifically for binding agents.
- Risk: If you claim this to avoid the 25% surtax, you will fail. The 25% surtax is clearly applied here.
🎯 6. 3824.99.93.97 – Other Chemical Preparations (Rosin Resin)
| Item | Content |
|---|---|
| Base Tariff | 5.0% (ad valorem) |
| Section 301 Surtax | +25.0% (Additional Tariff) |
| Section 122 Tariff | +10% (122-Clause Tariff) |
| Total Rate | 40.0% |
| Tax Calculation | CIF Value × 40.0% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | Base: 5.0% → 301: 25.0% → 122: 10% |
📌 Explanation:
- A "catch-all" for chemical preparations.
- Still subject to the heavy 25% Section 301 surtax.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide? | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: Material Source (Natural Rosin vs. Petroleum), Chemical Formula, State of Matter. |
| ✅ Material Safety Data Sheet (MSDS/SDS) | ✔️ | Critical for determining if it's a "Preparation" (Ch 38) or "Raw Resin" (Ch 13/39). |
| ✅ Third-Party Lab Report | ✔️ | GC-MS or FTIR analysis to prove Natural vs. Synthetic origin. |
| ✅ Commercial Invoice | ✔️ | Must explicitly state: "Rosin Ester Adhesive Raw Material" and the exact HS Code. |
| ✅ Bill of Lading | ✔️ | Ensure description matches invoice. |
| ✅ Certificate of Origin (CO) | ✔️ | To confirm China origin (triggers Section 301 & 122 tariffs). |
✅ 2. Declaration Strategy (Key Mantras)
🔥 "Source Defines Chapter, State Defines Duty!"
| Scenario | Correct Declaration | Wrong Action | Consequence |
|---|---|---|---|
| Pure Natural Rosin Ester | 1301.90.91.90 |
Misdeclare as Petroleum Resin | Unnecessary 23.6% tax increase (17.5% vs 41.1%). |
| Petroleum-Based Rosin Modifier | 3911.10.00.00 |
Misdeclare as Natural | Fraud risk + high taxes. |
| Ready-to-Use Glue Mix | 3824.99.29.00 |
Declare as Raw Resin | Customs will reclassify and add penalties. |
| OEM Custom Formula | Provide Lab Report | Vague "Adhesive" description | Customs delay, potential 89.5% penalty rate. |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Hybrid Products (Natural + Synthetic) | If >50% natural by weight/value, argue for Chapter 13. If mixed, likely Chapter 38 (3824). Lab report is mandatory. |
| Partial Hydrogenation | If partially hydrogenated, it may still be natural (1301). If fully hydrogenated/synthetic, it becomes 3911. |
| Exporting from Third Countries | If transshipped from Vietnam/Malaysia, provide Substantial Transformation evidence. Otherwise, China-origin tariffs apply. |
| Section 122 Tariff Risk | The 10% Section 122 tariff applies to many chemical/raw material imports from China. Budget for this in all scenarios. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 1301.90.91.90 |
17.5% (Lowest) | FDA (if food contact), TSCA | High Section 301 + 122 taxes. Avoid Ch 38/39 if possible. |
| 🇨🇳 China | 1301.90.91.90 |
5% - 7% | CCC (if applicable) | No Section 301/122. |
| 🇪🇺 EU | 1301.90.91.90 |
0% - 5% | REACH Registration | REACH Compliance is Critical. No Section 301. |
| 🇬🇧 UK | 1301.90.91.90 |
0% - 5% | UK REACH | Post-Brexit rules apply. |
| 🇦🇺 Australia | 1301.90.91.90 |
5% - 8% | AICIS | No Section 301. |
📌 Conclusion:
- USA is the most expensive market due to Section 301 (+25% or +7.5%) and Section 122 (+10%).
- Maximize Savings: Try to classify as Natural Resin (1301) to get the 17.5% total rate instead of 40%+.
- EU/UK are favorable due to 0% base duties and lack of US-style punitive tariffs, but REACH compliance is the new barrier.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Claiming "Rosin Ester" is a single HS Code.
👉 Consequence: Customs rejects the declaration, delays shipment, and may impose fines.
👉 Fix: Split by material source (Natural vs. Synthetic).
❌ Error 2: Misclassifying Prepared Adhesives (3824) as Raw Resins (1301).
👉 Consequence: Underpayment of tax (17.5% vs 41.5%). Customs will pursue back payments + interest.
👉 Fix: If it’s a mixture/preparation, use 3824.
❌ Error 3: Ignoring Section 122 Tariff.
👉 Consequence: Budget shortfall. Many importers only account for Section 301.
👉 Fix: Always add +10% for Section 122 in US customs calculations for these goods.
❌ Error 4: Lack of Material Origin Proof.
👉 Consequence: If you claim Natural (1301) but have no lab report, Customs defaults to Synthetic (3911), charging 41.1%.
👉 Fix: Always provide a COA (Certificate of Analysis) and MSRC (Material Safety Data Sheet).
✅ Correct Practice:
"Rosin Ester, Natural Source, Primary Form, For Adhesive Manufacturing, Model XYZ, CoA Attached, TSCA Compliant"
🎯 VII. Conclusion: Precision Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Natural is Cheap (17.5%), Synthetic is Expensive (35-41%)!"
🔹 "Section 301 hits Synthetic Hard (25%), Natural Lightly (7.5%)!"
🔹 "Section 122 Hits Both (10%)!"
📌 Pro Tip:
If your product is a natural rosin derivative, insist on classification under 1301.90.91.90. The 23.6% tax difference vs. synthetic options is massive.
For synthetic/petroleum resins, accept the 41.1% rate as unavoidable.
Always apply for an Advance Ruling from US Customs if the product is complex.
📣 Immediate Action:
📞 Contact a licensed Customs Broker.
📄 Prepare Lab Reports proving Material Origin (Natural vs. Petroleum).
🚀 Clear the Air: Ensure your Commercial Invoice matches the HS Code and Material Description exactly.
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Bottom Line Depends on This 17.5% vs. 41.5% Difference!
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.