Crystal Epoxy Resin Kit
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3907210000 | 41.5% | CN | US | 官方文档 |
| 3506990000 | 37.1% | CN | US | 官方文档 |
| 3506915000 | 37.1% | CN | US | 官方文档 |
| 3907300000 | 41.1% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🏺 Crystal Epoxy Resin Kit (Resin Sets)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for US Imports
📌 I. Product Definition & Classification: What Exactly is "Crystal Epoxy Resin"?
"Crystal Epoxy Resin Kits" are widely used in DIY crafts, jewelry making, and art projects to create transparent, glass-like effects. However, in international trade and US Customs (CBP) classification, the form of the resin determines the HS Code and, consequently, the tax liability.
There are three distinct categories based on chemical state and usage:
- Raw Components (Unmixed): Liquid resin and hardener sold separately or in sets, not yet mixed. Classified under Chapter 39 (Plastics).
- Pre-mixed Adhesives: Resins that are already formulated, mixed, or ready-to-use as glue/adhesives. Classified under Chapter 35 (Animal/ Vegetable/ Microbial Glues).
- Finished Mold/Accessory: If the item is primarily a mold (silicone/plastic container) rather than the resin itself.
⚠️ Critical Distinction Point:
- Raw/Unmixed Resin: High tariffs due to Section 301 and IEEPA add-ons.
- Pre-mixed Adhesives: Slightly lower base tariff but still subject to heavy add-ons.
- Molds: Significantly lower total tax rate if classified correctly as plastic articles.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here is the exact breakdown for "Crystal Epoxy Resin Kits" entering the US market from China.
| HS Code | Product Description | Application Scenario | Tax Rate Impact |
|---|---|---|---|
3907.21.00.00 |
Epoxy Resins in Primary Forms Unmixed components, raw state. |
DIY kits where resin/hardener are separate liquid components. | 🔴 Highest 41.5% Total |
3907.30.00.00 |
Epoxy Resins (Primary Form) Other pre-polymerized forms. |
Resins that meet "primary form" criteria but differ chemically from 3907.21. | 🔴 High 41.1% Total |
3506.99.00.00 |
Prepared Adhesives (Other) Pre-mixed or formulated sets. |
Kits where components are pre-balanced or marketed as "ready-to-use glue." | 🟠 Medium-High 37.1% Total |
3506.91.50.00 |
Modified Adhesives Chemically modified for bonding. |
Specific bonding agents based on epoxy, classified under chemically modified adhesives. | 🟠 Medium-High 37.1% Total |
3926.90.99.89 |
Other Plastic Articles (Molds) Crystal Epoxy Resin Mold. |
Crucial Exception: If selling molds for resin, not the resin itself. | 🟢 Lowest 22.8% Total |
🔍 Key Reminder:
- Do NOT mix up Resin with Molds: If you are exporting the liquid resin, you MUST use 3907 or 3506 codes. Using 3926 for resin will lead to fraud allegations or reclassification penalties. - "Kit" Ambiguity: Customs often scrutinizes "kits." If the kit contains both resin and a mold, it is generally classified based on the essential character. Usually, the resin (the valuable/functional part) drives the classification to Chapter 39/35, not Chapter 3926.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Ongoing (Section 301 & IEEPA measures active)
🎯 1. 3907.21.00.00 – Epoxy Resins in Primary Forms (Most Common for DIY Kits)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 (Add-on) | +25.0% |
| Section 122 (IEEPA Add-on) | +10.0% |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible (Deny De Minimis for Section 301 goods) |
| Legal Basis Path | USITC:3907.21.00.00 → SECTION301:3907.21.00.00 → IEEPA:122 |
📌 Explanation:
- This is the standard classification for unmixed epoxy resin. - The 6.5% is the standard MFN (Most Favored Nation) rate for epoxy resins. - The 25% is the Trump/Biden era Section 301 tariff on Chinese plastic materials. - The 10% is the IEEPA (International Emergency Economic Powers Act) surcharge specifically targeting Chinese goods. - Total 41.5% is a massive cost driver.
🎯 2. 3907.30.00.00 – Other Epoxy Resins (Primary Forms)
| Item | Content |
|---|---|
| Base Tariff | 6.1% |
| Section 301 (Add-on) | +25.0% |
| Section 122 (IEEPA Add-on) | +10.0% |
| Total Tax Rate | 41.1% |
| Tax Calculation | CIF Value × 41.1% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Note: Slightly lower base tariff than 3907.21, but effectively the same high-tax burden.
🎯 3. 3506.99.00.00 / 3506.91.50.00 – Prepared/Modified Adhesives
| Item | Content |
|---|---|
| Base Tariff | 2.1% |
| Section 301 (Add-on) | +25.0% |
| Section 122 (IEEPA Add-on) | +10.0% |
| Total Tax Rate | 37.1% |
| Tax Calculation | CIF Value × 37.1% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Note: If your product is marketed as a "Pre-mixed Glue" or "Ready-to-use Adhesive," it falls here. It saves 4.4% compared to raw resin kits, but is still very expensive.
🎯 4. 3926.90.99.89 – Plastic Articles (Molds Only)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 (Add-on) | +7.5% |
| Section 122 (IEEPA Add-on) | +10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Note: This is the BEST case scenario for cost savings. ONLY apply this if you are importing molds (silicone/plastic containers), NOT the resin liquid. Do not misdeclare resin as molds to save tax; CBP audits will catch this.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Must specify: Is it liquid? Mixed? Volume (ml/g)? Hardener ratio? |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Critical for Epoxy. Shows chemical composition, hazard class (usually Class 9 for transport). |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Epoxy Resin Set" or "Resin Mold," NOT just "Craft Supplies." |
| ✅ Country of Origin Certificate | ✔️ | Proves Chinese origin for Section 301 calculation. |
| ✅ Photos | ✔️ | Show packaging, labels, and product state (liquid in bottle vs. solid mold). |
| ✅ FDA Declaration | (If applicable) | If resin touches food or cosmetics, FDA compliance is needed. Standard craft resin usually exempt. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "State True Form, Separate Resin from Mold, MSDS is King!"
| Scenario | Correct Declaration | Wrong Practice | Consequence |
|---|---|---|---|
| Selling Liquid Resin | 3907.21.00.00 |
Declare as "Plastic Mold" | Fraud Penalty, Seizure |
| Selling Mold Only | 3926.90.99.89 |
Declare as "Resin" | Overpaying tax (22.8% vs 41.5%) |
| Selling Kit (Resin + Mold) | 3907.21.00.00 (Essential Character) |
Split into two entries | Complex clearance, potential rejection |
| Pre-mixed Glue | 3506.99.00.00 |
Declare as "Raw Resin" | Minor tax difference, but honesty required |
✅ 3. Special Handling Tips
| Situation | Recommendation |
|---|---|
| Liquid Resin Shipping | Must be classified as Dangerous Goods (Class 9) for ocean/air freight. Requires UN3082 labeling. |
| Small Quantity (De Minimis) | ❌ Do not use Section 321 (De Minimis) for Section 301 goods. Even small kits from China are subject to tariffs. |
| Kit Composition | If a kit has 1 bottle of resin + 1 silicone mold, customs looks at the value. If resin is >50% value, classify as resin. |
| Naming | Use clear terms: "Uncured Epoxy Resin" or "Silicone Molding Kit." Avoid vague "Art Supplies." |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Total Tariff (China Origin) | Key Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 3907.21.00.00 (Resin) |
41.5% | None for import, but DOT/UN for shipping | Highest duty due to Section 301 + IEEPA |
| 🇺🇸 USA | 3926.90.99.89 (Mold) |
22.8% | None | Best option for mold-only importers |
| 🇪🇺 EU | 3907.21.00 |
~6.5% | REACH Compliance | No Section 301, but REACH registration needed |
| 🇬🇧 UK | 3907.21.00 |
~6.5% | UKCA Marking | Post-Brexit rules apply |
| 🇨🇳 China | 3907.21.00 |
6.5% | None | Domestic consumption tax may apply |
📌 Conclusion:
- The US market is the most expensive for epoxy resin imports from China due to political tariffs. - Mold importers save nearly 50% in duties compared to resin importers. - EU/UK markets are cheaper but have strict chemical safety (REACH) requirements.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring Liquid Epoxy as "Plastic Granules" or "Mold" to avoid Section 301.
👉 Result: CBP will inspect and seize goods. Fines can be 2-3x the duty value.
❌ Error 2: Ignoring MSDS for Liquid Resin.
👉 Result: Carrier refuses shipment. Package held at port for hazmat testing.
❌ Error 3: Assuming "Small Package" (under $800) is tariff-free.
👉 Result: False. Section 301 tariffs apply even to de minimis shipments from China since 2024/2025 policy shifts.
✅ Correct Approach:
"Crystal Epoxy Resin Kit (Uncured), 500ml, Two-Part System, for Art/Craft Use. MSDS Attached. Origin: China."
🎯 VII. Conclusion: Professional Declaration, Save Money, Clear Smoothly!
🎯 Remember the Mantra:
🔹 "Resin is Raw, Mold is Tool. 41.5% vs 22.8%, Know the Difference!"
🔹 "MSDS is Mandatory for Liquids, Section 301 applies to All!"
📌 Pro Tip:
If you are a manufacturer, consider separating your product lines: - Import Molds under
3926.90.99.89(22.8% tax). - Import Resin under3907.21.00.00(41.5% tax) only when necessary. - Pre-mixing in-house (if feasible) might change classification, but be wary of "Prepared Adhesive" rules.
📣 Immediate Action:
📞 Contact your freight forwarder with the MSDS and Product Photos.
📄 Request a Binding Ruling from CBP if your kit composition is complex.
🚀 Optimize your supply chain to minimize duty exposure!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every percentage point saved is pure profit!
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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。