高透明度PVC树脂
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3904210000 | 41.5% | CN | US | Official Doc |
| 3904220000 | 41.5% | CN | US | Official Doc |
| 9001100050 | 41.7% | CN | US | Official Doc |
| 3907300000 | 41.1% | CN | US | Official Doc |
| 3907400000 | 40.8% | CN | US | Official Doc |
AI Analysis
🧪 High Transparency PVC Resin (High-Transparency Polyvinyl Chloride Resin)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: What Exactly is "High Transparency PVC Resin"?
High Transparency PVC Resin refers to Polyvinyl Chloride (PVC) in its primary form (resin/powder/granules), specifically processed or selected to exhibit exceptional optical clarity and low haze. In international trade, it is a raw material used primarily for manufacturing transparent films, blister packs, packaging, medical tubing, and high-grade decorative sheets.
⚠️ Key Classification Distinction:
- It is NOT a finished plastic product (e.g., bottles, sheets, films). It is the raw resin.
- The term "High Transparency" is a physical property description, not a chemical structure change. Chemically, it remains Polyvinyl Chloride (PVC).
- Therefore, it must be classified under Chapter 39: Plastics and Articles Thereof, specifically heading 3904: Polymers of Vinyl Chloride or of Other Halogenated Olefins.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, there are four potential HS Code classifications, with one being clearly correct and three being incorrect misclassifications.
| HS Code | Product Description | Applicability | Correctness | Total Tax Rate |
|---|---|---|---|---|
3904.21.00.00 |
Polymers of vinyl chloride, not mixed with any other substances (PVC Resin) | Correct. Fits the definition of primary form PVC resin. | ✅ CORRECT | 41.5% |
3904.22.00.00 |
Polymers of vinyl chloride, not mixed with any other substances (Alternative PVC category) | Plausible for certain PVC variants, but 3904.21 is standard for generic PVC resin. |
⚠️ Plausible | 41.5% |
9001.10.00.50 |
Other plates, sheets, film, foil and strip of plastics | Incorrect. This HS code is for finished plastic articles/films, not raw resin. "High transparency" does not change the form from resin to film. | ❌ WRONG | 41.7% |
3907.30.00.00 |
Polyacetals, other polyethers, and polyethers, epoxide resins | Incorrect. PVC is a vinyl polymer, not an epoxy resin or polyether. | ❌ WRONG | 41.1% |
3907.40.00.00 |
Polyacetals, other polyethers, and polyethers, unsaturated polyesters | Incorrect. PVC is not a polyester. | ❌ WRONG | 40.8% |
🔍 Key Insight:
-3904.21.00.00is the most accurate classification for PVC Resin in its primary form.
-3904.22.00.00is also a valid PVC resin code with the same tax rate.
- Codes under 9001 and 3907 are misclassifications due to incorrect material identification (PVC ≠ Polyester/Epoxy) or incorrect form (Resin ≠ Film).
💰 3. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3904.21.00.00 & 3904.22.00.00 —— PVC Resin (Primary Form)
| Item | Content |
|---|---|
| Base Tariff | 6.5% (Ad Valorem) |
| USITC Additional Tariff (Section 301) | +25% (Footnote 9903.88.01) |
| IEEPA Additional Tariff (Section 122) | +10% (Targeting China/HK products, effective Nov 2025) |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption? | ❌ NO (deny_de_minimis) |
| Legal Authority Path | IEEPA:9903.01.25 → USITC:3904.21.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- "Base Tariff 6.5%": Standard MFN tariff for PVC resin.
- "USITC 25%": The Section 301 tariff on Chinese PVC products.
- "IEEPA 10%": The new "122 Clause" tariff imposed on Chinese goods starting Nov 2025.
- Total: 41.5%. This is a high-cost category. Importers must factor this into landed cost calculations.
🚫 Why Other Codes Are Wrong (Risk Alert)
9001.10.00.50(41.7%): Misclassifies resin as a plastic sheet/film. Risk: Customs may reject the declaration for incorrect product form. The 0.2% rate difference is negligible compared to the compliance risk.3907.30.00.00(41.1%) &3907.40.00.00(40.8%): Misidentifies PVC as epoxy or polyester. Risk: High probability of customs audit, penalty, and retroactive tax adjustment because PVC and epoxies/polyesters are chemically distinct. Do not use these codes.
🛠️ 4. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Required Documentation Checklist
| Document | Must Provide? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: "PVC Resin, Primary Form, High Transparency," CAS No. 9002-86-2, Melt Flow Index, Viscosity. |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "High Transparency PVC Resin," not "PVC Film" or "PVC Plastic." |
| ✅ Certificate of Origin (CO) | ✔️ | To confirm Chinese origin and apply correct Section 301/IEEPA tariffs. |
| ✅ Packing List | ✔️ | Show net weight/gross weight. Ensure packaging is suitable for resin (moisture-proof). |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Required for chemical logistics compliance. |
| ✅ HS Code Pre-Ruling | ✔️ | Highly Recommended. Apply for an advance ruling from CBP to confirm 3904.21.00.00 vs 3904.22.00.00 to avoid delays. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Resin is Raw, Not Film; Name it PVC, Avoid 'Epoxy'!"
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| PVC Powder/Granules | 3904.21.00.00 PVC Resin |
"PVC Plastic Sheet" or "Epoxy Resin" | Customs rejection, audit, penalty |
| PVC Resin with Plasticizers | Still 3904.21.00.00 (if unprocessed) |
"Plastic Compound" | May still be PVC, but requires clear composition |
| Finished PVC Film | 3920.62.00.00 (Different HS) |
3904.21.00.00 |
Wrong form, 0% base tariff but wrong code |
| Mixed PVC/Other Polymers | Check specific heading | Generic "Plastic" | Misclassification risk |
✅ 3. Special Cases
| Situation | Handling Advice |
|---|---|
| OEM Private Label | Provide supplier invoice + brand agreement. Ensure HS Code is based on material, not brand. |
| Blister Pack Raw Material | Declare as Resin (3904.21.00.00), not "Blister Packs" (which are finished goods). |
| Medical Grade PVC Resin | Same HS Code (3904.21.00.00). Provide FDA compliance docs if required for end-use, but HS remains the same. |
| High Transparency vs. Standard | Do not create a new HS code for "high transparency." It’s still PVC. Use the same code 3904.21.00.00. |
🌍 5. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3904.21.00.00 |
41.5% (CN Origin) | None for resin | High tariff due to Sec 301 + IEEPA 122 |
| 🇨🇳 China | 3904.21.00.00 |
0% (Export) | None | Export tariff is 0% |
| 🇪🇺 EU | 3904.21.00.00 |
6.5% | REACH Compliance | No Section 301 equivalent |
| 🇦🇺 Australia | 3904.21.00.00 |
5% | none | Free Trade Agreement with China may apply |
| 🇯🇵 Japan | 3904.21.00.00 |
5% | JIS | CPTPP may offer reduced rates |
📌 Conclusion:
- USA imposes the highest tariff (41.5%) on Chinese PVC resin due to trade policies.
- EU, Japan, Australia have much lower or preferential tariffs.
- Consider supply chain diversification if targeting the US market to mitigate tariff risk.
📌 6. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring PVC Resin as "Plastic Film" (9001 or 3920)
👉 Consequence: Customs will reject because the product is powder/granules, not film. Delayed shipment, fines.
❌ Error 2: Declaring PVC as "Epoxy Resin" (3907.30)
👉 Consequence: Chemical mismatch. PVC and Epoxy are entirely different polymers. High risk of fraud penalty and back-taxes.
❌ Error 3: Ignoring the "122 Clause" (IEEPA 10%)
👉 Consequence: Underpayment of tariff. Retroactive assessment + interest if discovered later.
❌ Error 4: Using "High Transparency" to justify a different HS Code
👉 Consequence: HS Codes are based on material and form, not optical properties. "High Transparency" does not change PVC to Polyester.
✅ Correct Practice:
"High Transparency PVC Resin, Polyvinyl Chloride, Primary Form, Powder, CAS 9002-86-2, Model XYZ, for Blister Packaging"
🎯 7. Conclusion: Professional Declaration, Cost Control, Efficiency!
🎯 Remember the Mnemonic:
🔹 "Resin is Raw, Not Film; PVC is PVC, Not Epoxy!"
🔹 "HS Code 3904.21, Tax 41.5%, Avoid Misclassification!"
🔹 "High Transparency is a Feature, Not a Classification Factor!"
📌 Pro Tip:
- If your PVC resin is sourced from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA Exemptions or lower Section 301 rates.
- Apply for a CBP Advance Ruling before your first shipment to lock in the 3904.21.00.00 classification and avoid disputes.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide Product Specs + Apply for HS Pre-Ruling
🚀 Ensure your PVC Resin clears customs smoothly, legally, and cost-effectively!
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Landed Cost Depends on Your HS Code!
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.