注塑级ptfe颗粒
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3904610090 | 40.8% | CN | US | Official Doc |
| 3904610010 | 40.8% | CN | US | Official Doc |
| 3916905000 | 40.8% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3907995050 | 41.5% | CN | US | Official Doc |
AI Analysis
🧪 Polytetrafluoroethylene (PTFE) Injection Molding Grade Pellets
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy 📌 I. Product Definition & Classification: Do You Really Know "PTFE Pellets"?
Polytetrafluoroethylene (PTFE), commonly known as Teflon®, is a high-performance fluoropolymer renowned for its chemical resistance, low friction, and high-temperature stability. In international trade, Injection Molding Grade PTFE Pellets are classified based on their physical form and material composition.
Key Distinction Points: * Primary Form vs. Fabricated Articles: Since these are "pellets" or "granules," they are considered primary forms of plastic. They are not finished molded parts (which would fall under Chapter 39 headings like 3926). * Material Specificity: PTFE is a specific fluoropolymer. While it falls under the general "Plastics" chapter, specific subheadings for fluoropolymers often take precedence over generic "Other Plastic Materials" categories.
⚠️ Critical Classification Logic: * If the product is raw PTFE resin in pellet/granular form → It belongs to the Fluoropolymers or Other Primary Plastics categories (Headings 3904 or 3907). * If the product is molded into specific shapes/articles (e.g., gears, seals) → It belongs to Finished Plastic Articles (Heading 3926). * Note: The provided data confirms classification under primary form headings (3904, 3907, 3916) rather than finished articles.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Reference)
Based on the provided <DATA>, here are the specific HS Codes, their logical justifications, and corresponding tax structures.
| HS Code | Product Description & Classification Logic | Tax Rate (Total) | Tax Breakdown |
|---|---|---|---|
| 3904.61.00.90 | PTFE Injection Molding Pellets • Logic: Classified under "Other" subcategory of Fluoropolymers. • Form: Pellets. • Status: Meets material requirements for "Other" category within 3904.61. |
40.8% | • Base: 5.8% • Section 301: 25.0% • Section 122: 10% |
| 3904.61.00.10 | PTFE Injection Molding Pellets • Logic: Direct fit within the explanatory notes for material and physical form under 3904.61.10. • Form: Granular/Pellets. • Status: Fully complies with specific material/physical form requirements. |
40.8% | • Base: 5.8% • Section 301: 25.0% • Section 122: 10% |
| 3916.90.50.00 | PTFE Injection Molding Pellets • Logic: Classified as "Other Plastic Materials" in primary form. • Form: Pellets. • Status: Primary form of plastic, fitting the "fallback/deduction" logic for plastic materials not specified elsewhere. |
40.8% | • Base: 5.8% • Section 301: 25.0% • Section 122: 10% |
| 3926.90.99.89 | PTFE Injection Molding Pellets • Logic: Classified under "Other Plastic Articles." • ⚠️ Note: This is a FINISHED ARTICLE category (Headings 3926), yet the data applies it to pellets. This implies a potential misclassification risk or specific interpretation where pellets are treated as "prepared articles" (less common). • Form: Pellets. • Status: Fits the "Other Plastic Articles" fallback logic. |
22.8% | • Base: 5.3% • Section 301: 7.5% • Section 122: 10% |
| 3907.99.50.50 | Food-Grade PTFE Resin Pellets • Logic: Misclassification as "Polyethers and other polyesters" (Chapter 3907). • Form: Pellets. • Status: Incorrect chemical classification (PTFE is not a polyester), but listed in data as "Primary Form" under this logic. |
41.5% | • Base: 6.5% • Section 301: 25.0% • Section 122: 10% |
🔍 Key Insight: * HS 3904.61.xx is the most technically accurate for PTFE (Fluoropolymers). * HS 3926.90.99.89 has the lowest tax rate (22.8%) but classifies the product as a "Finished Article" rather than a "Raw Material," which may invite customs scrutiny if the goods are clearly raw pellets. * HS 3907 is chemically incorrect for PTFE (which is not a polyester), but carries the highest tax burden.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges)
✅ Applicable Country: United States (US) ✅ Origin: China (CN) ✅ Effective Date: Post-November 2025 (Current Regulatory Framework)
🎯 1. The "Standard" PTFE Rate (HS 3904.61 & 3916.90)
Applicable Codes: 3904.61.00.90, 3904.61.00.10, 3916.90.50.00
| Item | Content |
|---|---|
| Base Duty | 5.8% (Ad valorem) |
| Section 301 Duties | +25.0% (Specific to Chinese origin) |
| Section 122 Duties | +10.0% (Trade enforcement measure) |
| Total Effective Rate | 40.8% |
| Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ NOT Applicable (Denied under current trade rules for Section 301/122 goods) |
| Legal Basis Path | USITC:3904.61.00.xx → Footnote:301 → Footnote:122 |
📌 Explanation: * PTFE is considered a strategic/industrial material. * The 40.8% rate is a heavy burden, impacting supply chain costs significantly. * Ensure the product is not misdeclared to avoid penalties.
🎯 2. The "Low-Risk" Misclassification Rate (HS 3926.90.99.89)
Applicable Code: 3926.90.99.89
| Item | Content |
|---|---|
| Base Duty | 5.3% (Ad valorem) |
| Section 301 Duties | +7.5% (Note: Lower Section 301 rate applies here) |
| Section 122 Duties | +10.0% |
| Total Effective Rate | 22.8% |
| Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ NOT Applicable |
⚠️ Warning: * While the tax saving is 18% (40.8% vs 22.8%), classifying raw pellets as "Finished Plastic Articles" (3926) is high-risk. * Customs may audit the product as "Primary Form" and reassess at 40.8% + penalties. * Only use if you have a strong legal opinion supporting the "Finished Article" status (e.g., pre-molded complex shapes).
🎯 3. The "High-Risk" Chemical Misclassification (HS 3907.99.50.50)
Applicable Code: 3907.99.50.50
| Item | Content |
|---|---|
| Base Duty | 6.5% |
| Section 301 Duties | +25.0% |
| Section 122 Duties | +10.0% |
| Total Effective Rate | 41.5% |
| Status | Incorrect Classification |
📌 Explanation: * PTFE is not a polyester (Chapter 3907). This classification is chemically wrong. * It carries the highest tax rate (41.5%) and high audit risk due to incorrect chemical description.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Notes |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Must state: "PTFE Resin, Injection Molding Grade, Pellet Form." |
| ✅ MSDS (Material Safety Data Sheet) | ✔️ | Confirm chemical composition (C2F4 polymer). |
| ✅ Commercial Invoice | ✔️ | Must clearly describe as "Plastic Resin/Pellets," not "Parts." |
| ✅ Packing List | ✔️ | Show net/gross weight accurately. |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for Section 301 assessment. |
| ✅ FDA Declaration (if food-grade) | ✔️ | If claiming "Food Grade," provide FDA compliance docs. |
✅ 2. Declaration Best Practices
🔥 "Declare Form, Declare Chemistry, Avoid Ambiguity!"
| Scenario | Correct Declaration | Incorrect Declaration | Risk |
|---|---|---|---|
| Raw Pellets | "PTFE Injection Grade Pellets" | "Teflon Parts" or "Molded Inserts" | High: Misclassification (3904 vs 3926) |
| Food Grade | "Food-Grade PTFE Resin" | "Food Packaging Parts" | Medium: Requires FDA docs, correct HS |
| Bulk Shipment | "Primary Form Plastic" | "Manufactured Goods" | High: Wrong chapter (39 vs 84/85) |
✅ 3. Special Situations
| Situation | Handling Advice |
|---|---|
| OEM Branding | If pellets have a brand logo, ensure it doesn't imply finished goods. Keep as "Raw Material." |
| Pre-Dispersions | If the product is PTFE paste (not pellets), HS Code changes (likely 3904.60.00.00). Do not use pellet codes for pastes. |
| Mixed Shipments | If shipping pellets + molded parts, declare separately. Mixing codes can lead to total shipment delay. |
| Value Declaration | Ensure CIF value includes freight/insurance. Under-declaring value triggers Section 301 audits. |
🌍 V. Global Market Comparison (2026 Snapshot)
| Market | Recommended HS Code | Est. Duty (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3904.61.00.10 |
40.8% | High Surcharges (301 + 122). |
| 🇨🇳 China | 3904.61.00.10 |
~5.8% | Base duty only. No surcharges. |
| 🇪🇺 EU | 3904.60.00 |
~6.5% | No Section 301 equivalent. |
| 🇬🇧 UK | 3904.60.00 |
~6.5% | Post-Brexit tariff. |
📌 Conclusion: * The US market is the most challenging due to Section 301 and Section 122 tariffs. * Total landed cost must account for ~40% duty if using the correct PTFE-specific code (
3904). * Using3926to save taxes is risky; ensure product truly qualifies as an "Article" (finished good) to avoid customs seizures.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "PTFE Pellets" as "Plastic Parts"
👉 Consequence: Customs reclassifies to 3904.61 → Back taxes + 25% penalty.
❌ Error 2: Ignoring "Section 122" tariffs 👉 Consequence: Underpayment of duties by 10% → Audit and interest charges.
❌ Error 3: Confusing "Pellets" with "Paste/Dispersions"
👉 Consequence: Wrong HS Code (3904.60 vs 3904.61) → Valuation discrepancies.
❌ Error 4: Using "3907" for PTFE 👉 Consequence: Chemical misclassification → Highest tax rate (41.5%) and compliance red flags.
✅ Correct Approach:
"PTFE (Polytetrafluoroethylene) Injection Molding Grade Resin Pellets, Primary Form, Unworked"
🎯 VII. Conclusion: Professional Classification, Cost Optimization!
🎯 Remember the Golden Rule:
🔹 "Form Matters: Pellets = Primary Form (3904), Not Article (3926)." 🔹 "Check Surcharges: 301 (25%) + 122 (10%) = 35% Extra!" 🔹 "Verify Chemistry: PTFE is Fluoropolymer, Not Polyester!"
📌 Pro Tip:
If your supplier offers "Ex-Works" terms, ensure your Freight & Insurance costs are accurately added to the CIF value for duty calculation. A 1% error in declared value can mean thousands in missed duty payments or overpayments.
📣 Immediate Action:
📞 Consult a Licensed Customs Broker for a Pre-Ruling if your shipment volume is high. 🚀 Verify the exact physical state (Pellet vs. Powder vs. Paste) before declaration.
✨ Accurate Classification Saves Money. 💼 Every percentage point of duty counts in your P&L.
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.