高品质EVA树脂
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3907290000 | 41.5% | CN | US | Official Doc |
| 3907995050 | 41.5% | CN | US | Official Doc |
| 3901302000 | 35.0% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3901306000 | 40.3% | CN | US | Official Doc |
AI Analysis
🧪 High-Quality EVA Resin (Ethylene-Vinyl Acetate Copolymer)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand "EVA Resin"?
EVA Resin, chemically known as Ethylene-Vinyl Acetate Copolymer, is a versatile thermoplastic material. In international trade, it is primarily classified under Chapter 39 (Plastics and Articles Thereof). Its classification depends heavily on its specific chemical composition (Vinyl Acetate content) and physical form (primary shape/powder/granules).
Key Classification Categories: 1. Polyethylene Type (3901 Series): If the resin is primarily considered a polymer of ethylene (often with low Vinyl Acetate content or specific structural characteristics), it may fall under Chapter 39, Heading 3901. 2. Other Polymers (3907/3926 Series): If classified under other headings due to specific processing or mixture definitions, it may fall under 3907 or 3926. 3. Primary Shape vs. Finished Goods: "Resin" implies primary shape (powders, granules, liquids). If it is already molded into articles, it would fall under different headings (e.g., 3926). The data provided below assumes "Resin" in primary form.
⚠️ Critical Distinction:
- EVA Resin (Primary Shape): Classified under 3901 (if ethylene-based) or 3907 (if other polymers).
- EVA Products (Finished): Classified under 3926 (e.g., plates, sheets, tubes).
- Note: The dataset provided maps "EVA Resin" to multiple codes. This reflects ambiguity in specific VA content or customs interpretation variations.
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative对照)
| HS Code | Product Description | Applicable Scenario | Tax Detail Breakdown |
|---|---|---|---|
3907.29.00.00 |
EVA Resin (Polyether/Polyester Category Context) | Fits definition of resin in primary shape. Often used for specific polymer classifications where "EVA" is grouped under broader "other polyesters/polymers" interpretations. | Base: 6.5%, Section 301: 25%, 122 Clause: 10% |
3907.99.50.50 |
Other Polymers of Epoxides, Polyacetals, etc. | General catch-all for resins not specifically listed elsewhere. "Resin material" fits polyester/resin category without form/use conflict. | Base: 6.5%, Section 301: 25%, 122 Clause: 10% |
3901.30.20.00 |
Ethylene-Vinyl Acetate Copolymer (Specific EVA) | Direct match for EVA resin. Ethylene-Vinyl Acetate copolymer, in primary shape. Often considered a polymer of ethylene. | Base: 0.0%, Section 301: 25%, 122 Clause: 10% |
3926.90.99.89 |
Other Articles of Plastic | Note: This code is for articles, not raw resin. However, some declarants may misclassify or use for semi-finished EVA products. | Base: 5.3%, Section 301: 7.5%, 122 Clause: 10% |
3901.30.60.00 |
Ethylene-Vinyl Acetate Copolymer (Alternative EVA) | Another sub-category for EVA resin under Heading 3901. Primary shape. | Base: 5.3%, Section 301: 25%, 122 Clause: 10% |
🔍 Key Insight:
- Most Accurate for Raw EVA Resin:3901.30.20.00or3901.30.60.00are the most technically correct for Ethylene-Vinyl Acetate Copolymer in primary shape.
- Higher Tax Codes:3907codes carry higher base duties (6.5% vs 0-5.3%) but same Section 301 duty (25%).
- Misclassification Risk:3926is for finished plastic articles, not raw resin. Using it for resin is risky and may trigger customs audits.
💰 III. 2026 Latest Tariff Rate Detailed Explanation (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 (Current Tariff Schedule)
🎯 1. 3901.30.20.00 —— Ethylene-Vinyl Acetate Copolymer (EVA Resin)
| Item | Content |
|---|---|
| Base Duty Rate | 0% (Ad valorem) |
| USITC Supplementary Duty (Section 301) | +25% (List 3/4 Products) |
| Section 122 Duty | +10% (For Products from China) |
| Total Effective Duty Rate | 35.0% |
| Calculation | CIF Value × 35% |
| De Minimis Exemption? | ❌ NO (Section 301 and 122 duties apply, deny_de_minimis) |
| Legal Basis Path | USITC:3901.30.20.00 → SECTION301:9903.01.01 → SECTION122:9903.25.01 |
📌 Explanation:
- Base 0%: Reflects the preferential or low base duty for specific polymers of ethylene.
- 25% Section 301: Standard US tariff on Chinese polymer imports.
- 10% Section 122: Additional duty for certain Chinese products (often overlapping with Section 301).
- Total 35%: The lowest total rate among the provided options, making3901.30.20.00the most cost-effective if correctly classified.
🎯 2. 3901.30.60.00 —— Ethylene-Vinyl Acetate Copolymer (EVA Resin)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (Ad valorem) |
| USITC Supplementary Duty (Section 301) | +25% |
| Section 122 Duty | +10% |
| Total Effective Duty Rate | 40.3% |
| Calculation | CIF Value × 40.3% |
| De Minimis Exemption? | ❌ NO |
| Legal Basis Path | USITC:3901.30.60.00 → SECTION301:9903.01.01 → SECTION122:9903.25.01 |
📌 Note:
- Slightly higher base duty (5.3%) compared to3901.30.20.00.
- Same Section 301 and 122 duties.
- Total rate 40.3% is higher than3901.30.20.00(35%).
🎯 3. 3907.29.00.00 & 3907.99.50.50 —— Other Polymers (EVA Resin)
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% (Ad valorem) |
| USITC Supplementary Duty (Section 301) | +25% |
| Section 122 Duty | +10% |
| Total Effective Duty Rate | 41.5% |
| Calculation | CIF Value × 41.5% |
| De Minimis Exemption? | ❌ NO |
| Legal Basis Path | USITC:3907... → SECTION301:9903.01.01 → SECTION122:9903.25.01 |
📌 Warning:
- These codes have a higher base duty (6.5%).
- Total rate 41.5% is the highest among the 3907/3901 options.
- Use only if the specific EVA formulation does not fit under 3901.
🎯 4. 3926.90.99.89 —— Other Plastic Articles (Incorrect for Raw Resin)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| USITC Supplementary Duty (Section 301) | +7.5% (Lower Section 301 rate for certain plastics) |
| Section 122 Duty | +10% |
| Total Effective Duty Rate | 22.8% |
| Calculation | CIF Value × 22.8% |
| De Minimis Exemption? | ❌ NO |
| Legal Basis Path | USITC:3926.90.99.89 → SECTION301:9903.01.01 (Partial) → SECTION122:9903.25.01 |
⚠️ CRITICAL WARNING:
- This code is for FINISHED PLASTIC ARTICLES (e.g., EVA mats, toys, packaging), NOT raw resin.
- Using this for raw EVA Resin is HIGH-RISK misclassification.
- If customs auditors determine the goods are resin, they will reclassify to 3901/3907, leading to back duties, penalties, and delays.
- The lower total rate (22.8%) is not a valid savings if the classification is wrong.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Required Documentation Checklist
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state "Ethylene-Vinyl Acetate Copolymer (EVA)", Vinyl Acetate Content (%), Melt Flow Index (MFI), and Physical Form (Granules/Powder). |
| ✅ MSDS (Material Safety Data Sheet) | ✔️ | Confirms chemical nature and handling requirements. |
| ✅ Third-Party Test Report | ✔️ | Certificate of Analysis (COA) verifying VA content and polymer type. |
| ✅ Commercial Invoice | ✔️ | Description: "EVA Resin, Granules, Primary Shape, Ethylene-Vinyl Acetate Copolymer". Avoid vague terms like "Plastic Material". |
| ✅ Packing List | ✔️ | Net/Gross weight, number of bags, unit of measure. |
| ✅ Country of Origin Certificate | ✔️ | For US import, origin is key for Section 301/122 application. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Raw Resin? Use 3901! VA Content? Specify it! Don't call it 'Articles'!"
| Scenario | Correct Declaration | Incorrect Declaration | Consequence of Error |
|---|---|---|---|
| Raw EVA Granules | 3901.30.20.00 |
3926.90.99.89 |
Reclassification & Penalty (High risk) |
| EVA with High VA Content | 3901.30.20.00 or 3901.30.60.00 |
3907.29.00.00 |
Higher duty (40.3% vs 35%) |
| EVA Sheets/Products | 3926.90.99.89 |
3901.30.20.00 |
Under-declaration of duty if misclassified as resin |
| Mixed Plastic Pellets | Requires exact composition | "Mixed Plastic" | Customs may deny entry or assign highest rate |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom EVA | Provide client specs. Ensure VA content is clearly stated to justify 3901 classification. |
| Blended Resins | If EVA is blended with other polymers, the classification may change to 3907 or 3903. Consult a customs broker. |
| EVA Foam Rolls | If semi-finished, may still be considered "articles" or "intermediate goods". Careful classification needed. |
| High-VA EVA (>40%) | May be more accurately classified under 3901.30 or even 3907 depending on specific chemical structure. Get an Advance Ruling. |
🌍 V. Global Main Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate (CN Origin) | Certification Req. | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3901.30.20.00 |
35% (Base 0% + 25% + 10%) | No special certs for raw resin | Highest risk if misclassified as 3926 |
| 🇨🇳 China | 3901.30.20.00 |
6.5% | No special certs | Import duty lower than US |
| 🇪🇺 EU | 3901.30.00 |
6.5% | REACH Registration required | No Section 301 equivalent |
| 🇦🇺 Australia | 3901.30.00 |
5% | AICIS Registration | Lower duty than US |
| 🇯🇵 Japan | 3901.30.00 |
6.0% | No special certs | Stable duty rate |
📌 Conclusion:
- USA has the highest total duty (35%) due to Section 301 and 122.
- Correct classification under3901.30.20.00saves 5.8% vs3907codes.
- Misclassifying as3926is extremely risky despite lower apparent rate, due to potential penalties.
📌 VI. Common Errors & Pitfall Avoidance (Lessons Learned)
❌ Error 1: Declaring "EVA Resin" as "Plastic Articles" (3926)
👉 Consequence: Customs reclassifies to 3901 → Back duties + 25% penalty.
✅ Fix: Always specify "Primary Shape" or "Granules/Powder".
❌ Error 2: Ignoring Vinyl Acetate (VA) Content
👉 Consequence: Incorrect sub-category selection (e.g., 3901.30.60.00 vs 3901.30.20.00) → Higher duty.
✅ Fix: Provide COA with exact VA % to support 3901.30.20.00 (lowest duty).
❌ Error 3: Vague Description "Plastic Material"
👉 Consequence: Customs assigns highest possible duty or requires clarification → Delay.
✅ Fix: Use precise chemical name: "Ethylene-Vinyl Acetate Copolymer, Primary Shape".
❌ Error 4: Assuming De Minimis Applies
👉 Consequence: Small shipments still taxed at 35% → Unexpected costs.
✅ Fix: All Section 301/122 duties apply regardless of shipment value.
🎯 VII. Conclusion: Professional Declaration, Save Costs, Ensure Clearance!
🎯 Remember the Mantra:
🔹 "Raw EVA? Use 3901! VA Content? Specify it! Total Duty? 35% is the target!"
🔹 "Don't use 3926 for Resin! It's for Articles! Avoid penalties!"
📌 Pro Tip:
If your EVA resin has unusual VA content or is a novel polymer blend, consider applying for an Advance Ruling (Ruling Letter) from CBP before shipping. This ensures classification certainty and prevents costly delays.
📣 Take Action Now:
📞 Consult a Licensed Customs Broker + Provide COA + Request HS Code Advance Ruling
🚀 Ensure smooth customs clearance, accurate duty calculation, and maximized profit margins!
✨ Professional Customs Clearance Starts with Precise Classification!
💼 Your Every Dollar of Duty is Worth Calculating Precisely!
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.