Acrylic Resin Raw Material for Paints
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3903901000 | 41.5% | CN | US | 官方文档 |
| 3208200000 | 38.6% | CN | US | 官方文档 |
| 3208100000 | 38.7% | CN | US | 官方文档 |
| 3903905000 | 41.5% | CN | US | 官方文档 |
| 3209100000 | 40.1% | CN | US | 官方文档 |
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AI分析
🎨 Acrylic Resin Raw Material for Paints
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Acrylic Resin"?
Acrylic resins are synthetic polymers widely used as binders in coatings, paints, and adhesives. In international trade, they are classified based on their chemical composition, physical form (liquid/solvent-based vs. solid/polymer), and application state.
Key Distinction:
- Primary Form Polymers (Solids/Powders): If the resin is a raw polymer without solvents or additives, it typically falls under Chapter 39 (Plastics).
- Liquid/Dispersion Forms: If the resin is dissolved in solvents or dispersed in water (emulsions/latex) specifically for coating applications, it often falls under Chapter 32 (Paints/Varnishes).
⚠️ Critical Differentiator:
- If it is a dry polymer powder/granule → Chapter 39 (3903)
- If it is a liquid solution, dispersion, or latex (ready-to-use or semi-finished for paints) → Chapter 32 (3208/3209)
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here is the precise classification for Acrylic Resin Raw Materials for Paints:
| HS Code | Product Description | Applicable Scenario | Key Characteristic |
|---|---|---|---|
3903.90.10.00 |
Acrylic Resin Raw Material, Polymer Category | Raw polymer in primary form (solid/powder) | ✅ Primary Polymer (Not yet in liquid coating form) |
3208.20.00.00 |
Solvent-Borne Acrylic Resin | Liquid acrylic resin dissolved in organic solvents | ✅ Solvent-Based Dispersion |
3208.10.00.00 |
Acrylic Resin Based on Polyester/Synthetic Polymers | Liquid form with polyester/synthetic polymer blend | ✅ Solvent-Based with Synthetic Blend |
3903.90.50.00 |
Acrylic Resin, Other Styrene Polymers | Acrylic-Styrene copolymers in primary form | ✅ Styrene-Acrylic Polymer (Primary Form) |
3209.10.00.00 |
Acrylic Latex Paint | Ready-to-use or semi-finished aqueous dispersion | ✅ Water-Based Latex/Emulsion |
🔍 Important Note:
- The presence of solvents or water-based dispersion pushes the classification from Chapter 39 (Plastics) to Chapter 32 (Paints/Varnishes).
-3903codes are for raw polymers (e.g., pellets, powders).
-3208/3209codes are for resins/dispersions already processed into a liquid state suitable for coating.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Includes importation after November 10, 2025
🎯 1. 3903.90.10.00 – Acrylic Resin, Primary Form (Polymer)
| Item | Details |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty | +10.0% |
| Total Tariff Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Base Rate (6.5%) → Section 301 (25%) → Section 122 (10%) |
📌 Explanation:
- This code applies to solid acrylic polymers (e.g., pellets/powders).
- Total burden: 41.5%. High due to multiple layers of additional tariffs.
🎯 2. 3208.20.00.00 – Solvent-Borne Acrylic Resin (Non-Aqueous)
| Item | Details |
|---|---|
| Base Tariff | 3.6% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty | +10.0% |
| Total Tariff Rate | 38.6% |
| Tax Calculation | CIF Value × 38.6% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Base Rate (3.6%) → Section 301 (25%) → Section 122 (10%) |
📌 Explanation:
- Applies to liquid acrylic resins dissolved in solvents.
- Total burden: 38.6%. Slightly lower base rate than solid polymers, but still high.
🎯 3. 3208.10.00.00 – Acrylic Resin with Polyester/Synthetic Polymers
| Item | Details |
|---|---|
| Base Tariff | 3.7% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty | +10.0% |
| Total Tariff Rate | 38.7% |
| Tax Calculation | CIF Value × 38.7% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Base Rate (3.7%) → Section 301 (25%) → Section 122 (10%) |
📌 Explanation:
- Applies to blended acrylic-polyester resins in liquid form.
- Total burden: 38.7%. Similar to3208.20, minor difference in base rate.
🎯 4. 3903.90.50.00 – Acrylic Resin, Other Styrene Polymers
| Item | Details |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty | +10.0% |
| Total Tariff Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Base Rate (6.5%) → Section 301 (25%) → Section 122 (10%) |
📌 Explanation:
- Applies to Styrene-Acrylic copolymers in primary (solid) form.
- Total burden: 41.5%. Same as standard acrylic primary form.
🎯 5. 3209.10.00.00 – Acrylic Latex Paint (Water-Based)
| Item | Details |
|---|---|
| Base Tariff | 5.1% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty | +10.0% |
| Total Tariff Rate | 40.1% |
| Tax Calculation | CIF Value × 40.1% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | Base Rate (5.1%) → Section 301 (25%) → Section 122 (10%) |
📌 Explanation:
- Applies to aqueous acrylic dispersions/latex.
- Total burden: 40.1%. Higher base rate than solvent-based (3208), but still subject to full additional duties.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (Essential)
| Document | Required | Notes |
|---|---|---|
| ✅ Technical Data Sheet (TDS) | ✔️ | Must specify: Solid content, solvent type, viscosity, polymerization method. |
| ✅ MSDS (SDS) | ✔️ | Critical for chemical classification (Hazardous vs. Non-Hazardous). |
| ✅ Chemical Structure Diagram | ✔️ | To prove if it's a primary polymer (3903) or a resin solution (3208/3209). |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Acrylic Resin for Paint Manufacturing" or "Solvent-Borne Acrylic Resin". |
| ✅ Packing List | ✔️ | Specify net/gross weight and packaging type (drums, IBCs, bags). |
| ✅ Certificate of Origin | ✔️ | Required for tariff verification. |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Form Determines Code: Solid is 3903, Liquid is 3208/3209!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Acrylic Polymer Pellets/Powder | 3903.90.10.00 or 3903.90.50.00 |
Declare as "Paint" → Misclassification |
| Acrylic Resin in Solvent (Liquid) | 3208.20.00.00 or 3208.10.00.00 |
Declare as "Plastic Granules" → Higher Duty/Seizure |
| Acrylic Latex (Water-Based) | 3209.10.00.00 |
Declare as "Solvent-Borne Resin" → Wrong HS Code |
| Blended Resin (Acrylic + Polyester) | 3208.10.00.00 |
Declare as pure acrylic → Incorrect Base Rate |
⚠️ Critical Warning:
- Misclassifying liquid resin as solid polymer (3903) can lead to higher duties or customs holds because the physical state is wrong.
- Misclassifying solid polymer as liquid resin (3208) may result in incorrect chemical hazard assessments.
✅ 3. Special Case Handling
| Situation | Recommendation |
|---|---|
| OEM Custom Resin | Provide formulation agreement and TDS to prove intended use (paint raw material). |
| Mixed Solvent Content | If solvent content >50%, it’s clearly 3208. If <50% or solid, check 3903. |
| Styrene-Acrylic Blends | Must specify "Styrene-Acrylic Copolymer" in description to fall under 3903.90.50.00. |
| Water-Based vs. Solvent-Based | Clearly state "Aqueous Dispersion" (3209) or "Organic Solvent Solution" (3208) on invoice. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3903.90.10.00 / 3208.20.00.00 |
38.6% – 41.5% | SDS, TDS, EPA (if hazardous) | Highest tariffs due to Section 301 + 122 |
| 🇨🇳 China | 3903.90.10.00 |
6.5% | CCC (if applicable) | No additional tariffs |
| 🇪🇺 EU | 3903.90 / 3208 |
6.5% – 12% | REACH Registration (ECHA) | No US-style additional tariffs |
| 🇬🇧 UK | 3903.90 / 3208 |
6.5% – 12% | UK REACH | Post-Brexit rules apply |
| 🇯🇵 Japan | 3903.90 / 3208 |
6.0% – 12.0% | JIS Certification | FIFRA-like regulations for chemicals |
📌 Conclusion:
- The US market is the most costly due to the combination of base tariffs + 25% Section 301 + 10% Section 122.
- EU/UK/Japan offer lower tariff burdens but require strict chemical compliance (REACH/JIS).
- Accurate classification is critical to avoid penalties in the US market.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Acrylic Resin" without specifying "Solvent-Borne" or "Latex"
👉 Consequence: Customs may assign the wrong HS code, leading to delays or re-inspection.
❌ Mistake 2: Misidentifying solid polymer pellets as liquid resin
👉 Consequence: Wrong HS Code → Potential penalties for misdeclaration.
❌ Mistake 3: Ignoring Section 122 Tariff (10%)
👉 Consequence: Underpayment of duties → Back taxes + Interest.
❌ Mistake 4: Not providing SDS for solvent-based resins
👉 Consequence: Customs hold due to hazardous material verification.
✅ Correct Practice:
“Acrylic Resin, Solvent-Borne, for Paint Manufacturing, CAS No. XXXXX, Solid Content 50%, in 200L Drums”
🎯 VII. Conclusion: Professional Declaration, Cost Efficiency, Smooth Clearance!
🎯 Remember the Mantra:
🔹 “Solid = 3903 (41.5%), Liquid = 3208/3209 (38.6%-40.1%)”
🔹 “Add 25% (301) + 10% (122) = High Cost in US”
🔹 “Provide SDS & TDS to Avoid Delays!”
📌 Pro Tip:
- If your acrylic resin is originating from Vietnam, Mexico, or Thailand, you may exempt US additional tariffs (301/122), reducing the total cost to just the base rate (3.6%–6.5%).
- Apply for an Advance Ruling before shipment to confirm the correct HS Code.
📣 Immediate Action:
📞 Consult a licensed customs broker + Provide TDS/SDS + Apply for HS Code Advance Ruling
🚀 Ensure smooth clearance, lower costs, and faster delivery for your acrylic resin raw materials!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percentage point of tariff matters!
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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。
从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。