EVA Anti aging Material
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3921190010 | 41.5% | CN | US | 官方文档 |
| 3901306000 | 40.3% | CN | US | 官方文档 |
| 3901302000 | 35.0% | CN | US | 官方文档 |
| 6402993165 | 16.0% | CN | US | 官方文档 |
| 6402993177 | 16.0% | CN | US | 官方文档 |
商品图片
AI分析
🧪 EVA Anti-Aging Material: The Ultimate Trade Guide for US Customs Clearance
🌐 HS Code Classification & Tariff Breakdown | 2026 Updated Tax Rules | Expert Customs Strategy
📌 One Product, Multiple Classifications: How Material Form Dictates Your Tax Bill
"EVA Anti-Aging Material" is a generic commercial description that hides a critical legal reality: Customs classifies goods based on their physical form (sheet, film, raw material, or finished product), not just their chemical composition or performance properties.
Below is the precise breakdown of how "EVA Anti-Aging Material" is classified into five distinct HS Codes, ranging from 35.0% to 41.5% in total tariffs for US imports.
📦 二、HS Code 分类明细(2026年最新税则权威对照)
| HS Code | Product Description & Logic | Material Form | Tax Rate |
|---|---|---|---|
3921.19.00.10 |
EVA Sheet/Film (Plate/Film Category) EVA is treated as an extended category of Polyethylene/Polypropylene. "Material" implies a sheet or raw form, fitting the "plate, sheet, film" attribute. |
Solid Sheet/Film | 41.5% |
3901.30.60.00 |
EVA Resistant Aging Material EVA is explicitly Ethylene-Vinyl Acetate Copolymer. "Resistant Aging" is a physical property description, logically consistent with this chemical classification. |
Raw Material/Resin | 40.3% |
3901.30.20.00 |
EVA Primary Form (Raw Material) "EVA" refers to Ethylene-Vinyl Acetate Copolymer. "Material" corresponds to primary shape/raw material. Consistent with Ethylene Copolymer properties in Chapter 3901.30. |
Primary Shape/Raw | 35.0% |
6402.99.31.65 |
EVA Shoe Upper/Sole (Other) EVA is a typical rubber/plastic material. This classification assumes the material is used for shoe uppers or soles, fitting the "other" category under footwear. |
Footwear Component | 16.0% |
6402.99.31.77 |
EVA Footwear Part (Other) EVA points to Ethylene-Vinyl Acetate Copolymer (plastic). "Resistant Aging Material" is treated as a material state for footwear parts, falling under other catch-all categories for shoes. |
Footwear Component | 16.0% |
🔍 Key Insight:
- Chemical vs. Functional: If the goods are raw sheets/resin, they fall under 3901/3921 (Ch 39, Plastics).
- End-Use Driven: If the goods are specifically manufactured for shoes (uppers/soles), they fall under 6402 (Ch 64, Footwear).
- Tariff Shock: The difference between Ch 39 and Ch 64 is 25-28%. Misclassifying a shoe part as raw plastic can lead to severe penalties.
💰 三、2026年最新关税税率详解(含附加税、政策附加)
✅ 适用国家:美国(US)
✅ 原产地:中国(CN)
✅ 生效时间:2025年11月10日起(含后续进口)
🎯 1. 3921.19.00.10 —— EVA Sheet/Film (Plastic Products)
| 项目 | 内容 |
|---|---|
| 基础税率 | 6.5% (ad valorem) |
| USITC附加税 | +25.0% (Section 301 / Trade Remedy) |
| IEEPA附加税 | +10.0% (Section 122 / China-specific) |
| 总税率 | 41.5% |
| 税额计算 | CIF Value × 41.5% |
| 是否可享受微量豁免 | ❌ 不可 (deny_de_minimis) |
| 法律依据路径 | USITC:3921.19.00.10 → FOOTNOTE:301 → IEEPA:122 |
📌 解释:
- This is the highest tariff bracket for EVA materials.
- The "25% Section 301" tariff applies to most Chinese plastics.
- The "10% IEEPA" is an additional penalty for Chinese origin.
- Risk: High. Any delay in clearance costs money.
🎯 2. 3901.30.60.00 —— EVA Resistant Aging Material
| 项目 | 内容 |
|---|---|
| 基础税率 | 5.3% |
| USITC附加税 | +25.0% |
| IEEPA附加税 | +10.0% |
| 总税率 | 40.3% |
| 税额计算 | CIF Value × 40.3% |
| 是否可享受微量豁免 | ❌ 不可 |
| 法律依据路径 | USITC:3901.30.60.00 → FOOTNOTE:301 → IEEPA:122 |
📌 解释:
- Slightly lower base rate than sheet/film, but the surcharges are identical.
- "Resistant Aging" is viewed as a chemical property, keeping it in the plastic resin category.
🎯 3. 3901.30.20.00 —— EVA Primary Form (Raw Material)
| 项目 | 内容 |
|---|---|
| 基础税率 | 0.0% |
| USITC附加税 | +25.0% |
| IEEPA附加税 | +10.0% |
| 总税率 | 35.0% |
| 税额计算 | CIF Value × 35.0% |
| 是否可享受微量豁免 | ❌ 不可 |
| 法律依据路径 | USITC:3901.30.20.00 → FOOTNOTE:301 → IEEPA:122 |
📌 解释:
- Best Case for Plastics: If you can prove the goods are raw primary forms (e.g., pellets, granules) and not processed sheets, you save 10.3% in total tax compared to sheet/film.
- Base duty is 0% for some ethylene copolymers, but the 35% total burden still applies.
🎯 4. & 5. 6402.99.31.65 / 6402.99.31.77 —— Footwear Parts (EVA Soles/Upers)
| 项目 | 内容 |
|---|---|
| 基础税率 | 6.0% |
| USITC附加税 | 0.0% |
| IEEPA附加税 | +10.0% |
| 总税率 | 16.0% |
| 税额计算 | CIF Value × 16.0% |
| 是否可享受微量豁免 | ❌ 不可 |
| 法律依据路径 | USITC:6402.99.31.65 / .77 → IEEPA:122 |
📌 解释:
- Significant Savings: If the product is intended for footwear (even if sold as "material" for shoes), the Section 301 tariff (25%) does not apply.
- Total tax drops from ~40% to 16%.
- ⚠️ Warning: This classification requires proof that the product is a footwear part (upper/sole), not just generic plastic sheeting.
🛠️ 四、清关实操建议(实战避坑指南)
✅ 1. 准备材料清单(缺一不可)
| 材料 | 必须提供 | 说明 |
|---|---|---|
| ✅ 产品实物照片 | ✔️ | 清晰展示形态:是颗粒?片材?还是鞋面半成品? |
| ✅ 成分分析表 (COA) | ✔️ | 证明EVA醋酸乙烯含量,区分PE/PP。 |
| ✅ 用途说明书 | ✔️ | 关键:明确声明用于"Footwear Upers/Soles"还是"Industrial Sheets"。 |
| ✅ 加工工艺流程图 | ✔️ | 证明是初级形态(颗粒)还是成型制品(片材)。 |
| ✅ 商业发票 | ✔️ | 描述需精确,避免仅写 "EVA Material"。 |
| ✅ 装箱单 | ✔️ | 重量、尺寸、包装方式。 |
✅ 2. 申报技巧(关键口诀)
🔥 “形态定HS,用途定税,鞋材免301,片材税翻倍!”
| 情况 | 正确申报方式 | 错误做法 |
|---|---|---|
| EVA颗粒/原料 | 3901.30.20.00 (35% Total) |
误报为片材 → 41.5% |
| EVA片材/膜 | 3921.19.00.10 (41.5% Total) |
误报为原料 → 补税+罚款 |
| EVA鞋面/鞋底半成品 | 6402.99.31.65/77 (16% Total) |
误报为塑料片 → 35-41% |
| 通用EVA垫片 | 3921.19.00.10 (41.5% Total) |
误报为鞋材 → 海关质疑 |
✅ 3. 特殊情况处理
| 情况 | 处理建议 |
|---|---|
| EVA用于包装泡沫 | 归入 3921 (Plastic), 税率 41.5% |
| EVA用于鞋底 | 归入 6402 (Footwear), 税率 16% |
| EVA用于汽车内饰 | 归入 3921 (Plastic), 税率 41.5% |
| 混合产品(鞋+EVA垫) | 分开申报:鞋归鞋,垫归垫,避免整体高税 |
🌍 五、全球主要市场清关对比(2026年最新)
| 国家/地区 | 推荐HS Code (EVA Material) | 关税 | 备注 |
|---|---|---|---|
| 🇺🇸 美国 | 3921.19.00.10 / 6402.99.31.65 |
16% - 41.5% | 高额附加税,需严格区分用途 |
| 🇨🇳 中国 | 3921.10.00.00 |
6.5% | 无301条款,仅基础关税 |
| 🇪🇺 欧盟 | 3921.19.00 |
6.5% | 无额外对华加征 |
| 🇦🇺 澳大利亚 | 3921.19.00 |
5% | 较低基础关税 |
📌 结论:
- 美国是成本最高的市场,尤其是针对塑料片材/原料。
- 鞋类部件是美国唯一能免除25% Section 301关税的EVA应用场景。
- 建议:如果产品可用于鞋材,优先考虑归入6402系列以节省巨额关税。
📌 六、常见错误 & 避坑指南(血泪教训)
❌ 错误1:将所有EVA产品统称为 "EVA Material"
👉 后果:海关无法判断形态,可能按最高税率 41.5% 征收,或要求补报。
❌ 错误2:将EVA鞋垫申报为 "Plastic Sheet"
👉 后果:税率从16%飙升至41.5%,多付25.5%的冤枉税。
❌ 错误3:忽略 "Resistant Aging" 的化学属性
👉 后果:若申报为普通PE,可能被海关查验并重新归类,导致清关延误。
❌ 错误4:未提供用途证明
👉 后果:无法适用 6402 的低税率,被迫支付高额塑料税。
✅ 正确做法:
“EVA Copolymer Sheet, Anti-Aging Treated, 2mm Thickness, For Industrial Packing”
→3921.19.00.10(41.5%)“EVA Pre-cut Shoe Uppers, Anti-Aging Treated, 500 Pairs”
→6402.99.31.65(16%)
🎯 七、结语:专业申报,省时省力,降本增效!
🎯 记住口诀:
🔹 “原料看形态,成品看用途”
🔹 “鞋材免301,片材税翻倍”
🔹 “描述要精准,税单少流泪”
📌 小贴士:
- 如果产品是EVA颗粒,务必提供物理状态证明(如照片、COA),争取 3901.30.20.00 (35% Tax)。
- 如果产品是鞋材,务必提供设计图纸或样品,争取 6402 (16% Tax)。
- 预裁定(Advance Ruling):在首次进口前,向美国海关申请预裁定,明确HS Code,避免清关争议。
📣 立即行动:
📞 联系专业报关行 + 提供产品实物图 + 明确最终用途
🚀 让EVA材料顺利通关,精准节税,利润最大化!
✨ 专业清关,从精准归类开始!
💼 你的每一分成本,都值得被精确计算!
用户评价
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。