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Acrylic Polymer for Emulsion

CN → US

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🧪 Acrylic Polymer for Emulsion (Emulsion Polymerized Acrylics)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Acrylic Polymer for Emulsion"?

Acrylic polymer for emulsion refers to synthetic polymers produced via emulsion polymerization of acrylic acid, methacrylic acid, or their esters (such as methyl methacrylate, butyl acrylate, etc.). These materials are typically supplied as white milky liquids or solid powders/granules after drying.

In international trade, they are primarily categorized under Chapter 39 (Plastics and Articles Thereof), specifically as primary forms of polymers. However, classification depends heavily on: 1. State of Delivery: Liquid emulsion vs. Solid powder/granules. 2. Specific Monomer Composition: Methacrylate-based vs. Acrylate-based. 3. Intended Use: Coatings, adhesives, textile processing, or paper sizing.

⚠️ Key Distinction:
- If sold as a liquid emulsion (aqueous dispersion), it may fall under 3901.90 or 3906.90, but often requires careful scrutiny of whether it is considered a "prepolymer" or a finished formulation. - If sold as solid granules/powders, it is strictly classified as a primary plastic under Chapter 39. - If blended with other substances (fillers, additives) beyond those necessary for preservation or preliminary processing, it may be excluded from Chapter 39.


📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

HS Code Product Description Application Scenario Key Characteristics
3901.90.90.00 Primary Forms of Ethylene Polymers (Other) Note: Often misapplied. Acrylics are NOT ethylene-based. This code is for polyethylene. Incorrect for Acrylics
3906.90.90.00 Acrylic Polymers in Primary Forms (Other) Liquid Emulsions, Aqueous Dispersions of Acrylic Polymers Most Common for Emulsion
3906.90.10.00 Acrylic Polymers in Primary Forms (Methyl Methacrylate Esters) Solid PMMA granules/powders ✅ For Solid Methacrylates
3901.10.00.00 Primary Forms of Ethylene Polymers Polyethylene Incorrect
3909.50.00.00 Amino-Resins, Phenolic Resins, Polyurethanes Urea-formaldehyde resins Incorrect
3824.99.94.00 Prepared Binders for Foundry Molds/Core Adhesives/Binders ⚠️ Only if specifically formulated as foundry binder

🔍 Critical Reminder:
- Liquid Emulsion Acrylics (e.g., for paint, adhesive, or textile sizing) are typically classified under 3906.90.90.00 (Other Acrylic Polymers in Primary Forms). - Solid Acrylic Polymers (e.g., PMMA beads) fall under 3906.90.10.00 (if MMA-based) or other subheadings in 3906. - Do NOT confuse with 3901 (Ethylene-based plastics). Acrylics are distinct. - If the product is a finished adhesive or paint (not primary form), it may fall under 3506 (Prepared adhesives) or 3208 (Paints/varnishes). Primary form is key for Chapter 39.


💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Surcharges)

Applicable Country: United States (US)
Country of Origin: China (CN)
Effective Date: November 10, 2025 onwards (including subsequent imports)

🎯 1. 3906.90.90.00 – Acrylic Polymers in Primary Forms (Other) (Liquid Emulsion)

Item Content
Base Tariff Rate 0% (ad valorem)
USITC Additional Duty +25% (from USITC Footnote 9903.88.01 / Section 301)
IEEPA Additional Duty +10% (Targeting China/HK products, effective Nov 10, 2025)
Total Tariff Rate 45%
Tax Calculation CIF Value × 45%
De Minimis Exemption Not Available (deny_de_minimis)
Legal Path IEEPA:9903.01.25IEEPA:9903.01.24USITC:3906.90.90.00FOOTNOTE:9903.88.01

📌 Explanation:
- The 25% USITC duty is part of the Section 301 tariffs on Chinese imports. - The 10% IEEPA duty is a new surcharge on Chinese-origin goods effective late 2025. - Total 45% is a very high tariff, significantly impacting cost competitiveness.


🎯 2. 3906.90.10.00 – Methyl Methacrylate Esters in Primary Forms (Solid)

Item Content
Base Tariff Rate 0%
USITC Additional Duty +25%
IEEPA Additional Duty +10%
Total Tariff Rate 45%
Tax Calculation CIF × 45%
De Minimis Exemption ❌ Not Available
Legal Path IEEPA:9901.25IEEPA:9903.01.24USITC:3906.90.10.00FOOTNOTE:9903.88.01

📌 Note:
- Same tariff structure as liquid emulsion if classified under Chapter 39. - If the product is not a "primary form" (e.g., mixed with fillers/adhesives for final use), it may shift to Chapter 35 or 32, with different rates.


🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)

✅ 1. Required Documentation Checklist (None Can Be Omitted)

Document Must Provide Description
Product Specification Sheet ✔️ Chemical composition, monomer types, solid content %, viscosity, pH, Tg.
MSDS/SDS ✔️ Critical for hazardous material assessment (flammability, toxicity).
Certificate of Origin (CO) ✔️ Essential for verifying Chinese origin and applying/additional tariffs.
Commercial Invoice ✔️ Must state "Acrylic Polymer Emulsion, Primary Form" clearly.
Packing List ✔️ Net/gross weight, package type (drum, IBC, tank).
Test Report (Third-Party) ✔️ SGS/BV report confirming chemical identity and solid content.

✅ 2. Declaration Strategy (Key Mnemonic)

🔥 "Primary Form, No Finish, Emulsion is 3906, Adhesive is 3506!"

Scenario Correct Declaration Wrong Practice
Liquid Acrylic Emulsion (pure resin) 3906.90.90.00 Misdeclare as "Paint" (3208) → 10%+ penalties
Liquid Acrylic Emulsion (with pigments/additives) 3208.90 (Paint) or 3506 (Adhesive) Misdeclare as "Primary Form" → Audit risk
Solid PMMA Beads 3906.90.10.00 Misdeclare as "Plastic Articles" (3926) → High duty
Pre-mixed Glue 3506.91 (Adhesives) Misdeclare as "Polymer" → Classification error

✅ 3. Special Cases Handling

Scenario Handling Advice
OEM Custom Emulsion Provide formula details to prove "primary form" status.
High Solids Content (>60%) Still classified as 3906 if it meets "primary form" definition (not yet formulated for final use).
Hydrolyzed PVA/Acrylic Blends May fall under 3906 or 3901 depending on dominant monomer. Requires chemical analysis.
Dangerous Goods (DG) Acrylic emulsions are often non-hazardous (UN 3082 or UN 3077). Check SDS for proper shipping name.

🌍 V. Global Market Customs Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff Certification Requirements Remarks
🇺🇸 USA 3906.90.90.00 45% (China origin) TSCA Compliance (EPA) High tariff burden.
🇨🇳 China 3906.90.90.00 5-6% CCC (if applicable) No additional surcharges.
🇪🇺 EU 3906.90.99 6.5% REACH Registration Standard MFN rate.
🇦🇺 Australia 3906.90.90 5% RCM No additional duties.
🇯🇵 Japan 3906.90.90 0-5% PSE (if electrical parts) Favorable for some.

📌 Conclusion:
- USA imposes the highest barrier due to combined Section 301 + IEEPA duties. - EU and Asia offer more competitive rates but require strict chemical compliance (REACH, etc.).


📌 VI. Common Mistakes & Pitfall Guide (Lessons from Blood & Tears)

Mistake 1: Declaring "Acrylic Paint" as "Acrylic Polymer Emulsion"
👉 Consequence: Underpayment of duty (Paint ~10%, Polymer ~45%) → Customs penalty + back taxes!

Mistake 2: Ignoring "Primary Form" definition
👉 Consequence: If the emulsion contains more than preservatives/stabilizers, it may be deemed a "prepared product" → Shift to Chapter 35/32.

Mistake 3: Not providing MSDS for DG classification
👉 Consequence: Shipment held at port for safety review → Delay + Demurrage charges.

Mistake 4: Using vague descriptions like "Resin" or "Glue base"
👉 Consequence: Customs may classify under worst-case scenario (e.g., adhesive with high duty) → Unpredictable costs.

Correct Practice:

"Acrylic Polymer Emulsion, Primary Form, Methyl Methacrylate/Acrylate Copolymer, 50% Solid Content, for Coating Industry, UN3082, Non-Hazardous"


🎯 VII. Conclusion: Precise Classification, Cost Control, Efficient Clearance!

🎯 Remember the Mnemonic:

🔹 "Primary Form is 3906, Liquid or Solid; Adhesive is 3506, Paint is 3208; China to US, 45% Tax, Don't Play Games!"
🔹 "HS Code determines destiny, tariff difference of 25 points, declaration error, penalty is huge!"


📌 Pro Tip:
If your acrylic polymer emulsion is sourced from Vietnam, India, or Thailand, you may apply for IEEPA Exemption or lower tariffs under FTAs.
Consider applying for Advance Ruling from CBP if your product formulation is complex or novel.


📣 Take Action Now:

📞 Contact professional customs broker + Provide MSDS + Apply for HS Code Advance Ruling
🚀 Let your acrylic polymers, clear customs smoothly, export efficiently, and boost profits!


Professional Customs Clearance Starts with Precise Classification!
💼 Every cent of your cost deserves to be calculated precisely!

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关于 HS 编码归类

协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。

每个 HS 编码遵循以下层级结构:

  • 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
  • 品目(4 位)——章内的更具体分类
  • 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
  • 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码

正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。

CN进口到US时,适用的关税税率可能包括:

  • 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
  • 普通税率——适用于无贸易协定国家
  • 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税

本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。