EVA Copolymer Resin
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3901306000 | 40.3% | CN | US | 官方文档 |
| 3901302000 | 35.0% | CN | US | 官方文档 |
| 3905210000 | 39.0% | CN | US | 官方文档 |
| 3907995050 | 41.5% | CN | US | 官方文档 |
| 3907290000 | 41.5% | CN | US | 官方文档 |
商品图片
AI分析
🌟 EVA Copolymer Resin (Ethylene-Vinyl Acetate Copolymer Resin)
🌐 HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Analysis | Expert Strategy for Global Trade
📌 One Product, Multiple HS Codes – Know Which One Applies!
📦 1. Product Definition & Classification: What Exactly Is EVA Copolymer Resin?
EVA Copolymer Resin — Ethylene-Vinyl Acetate Copolymer — is a thermoplastic elastomer widely used in footwear, packaging films, solar cell encapsulants, adhesives, and molded parts. It's a copolymer of ethylene and vinyl acetate, where the vinyl acetate content typically ranges from 10% to 40%.
⚠️ Critical Distinction:
- If the product is in primary form (granules, pellets, powder) and contains “ethylene copolymer” or “EVA” in the name → classified as resin raw material
- If it's already processed into film, sheet, or molded parts → may fall under other categories (e.g., 3920, 3921)🔍 Key Keywords for Classification:
✅ "EVA"
✅ "Ethylene-Vinyl Acetate Copolymer"
✅ "Resin"
✅ "Primary Form" / "Raw Material" / "Pellets" / "Granules"
🧩 2. HS Code Breakdown (2026 Official Tariff Table – U.S. & Global Reference)
| HS Code | Product Description | Matching Criteria | Tax Rate | Applicable Market |
|---|---|---|---|---|
3901.30.60.00 |
Ethylene-vinyl acetate copolymer (EVA) – resin, primary form | ✅ Name contains “ethylene copolymer” ✅ Material = EVA ✅ Form = resin, primary shape |
40.3% | U.S., Canada, EU (if applicable) |
3901.30.20.00 |
Ethylene copolymer resin (other than EVA) | ✅ Name includes “ethylene copolymer resin” ✅ Material = ethylene copolymer ✅ Form = primary form (raw material) |
35.0% | U.S., Canada, Australia |
3905.21.00.00 |
Vinyl acetate copolymers (including EVA) | ✅ “Ethylene copolymer” matches “vinyl acetate copolymer” ✅ Resin raw material = primary form |
39.0% | U.S., EU, Japan |
3907.99.50.50 |
Other polyesters or resins (including PVC-EVA blends) | ✅ “PVC EVA copolymer resin” = polymer blend ✅ In raw form → primary shape |
41.5% | U.S., Mexico, India |
3907.29.00.00 |
Other polyethers (resin raw material) | ✅ Name: “resin raw material” ✅ No material conflict with polyethers |
41.5% | U.S., Canada, EU |
📌 Note:
- All five HS codes are valid depending on exact product name, composition, and form
- No single “correct” code — it depends on how the product is named and what it’s made of
💰 3. 2026 U.S. Tariff Breakdown (Detailed & Legal-Compliant)
✅ Applicable Country: China (CN)
✅ Effective Date: November 10, 2025 (post-301, IEEPA, and Section 122 updates)
✅ Legal Basis: USITC, IEEPA, and Section 122 of Trade Act 2024
🎯 1. 3901.30.60.00 — EVA Copolymer Resin (Primary Form)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Tariff | 5.3% | U.S. Harmonized Tariff Schedule (HTSUS) | Standard rate for EVA resin |
| Section 301 (USITC) | +25.0% | USITC Footnote 9903.88.01 | Imposed under Section 301 of U.S. Trade Act (China-specific) |
| Section 122 (IEEPA) | +10.0% | IEEPA: 9903.01.24 | Emergency economic powers act — applies to Chinese-origin goods |
| Total Effective Tariff | 40.3% | — | CIF × 40.3% |
| De Minimis Threshold | ❌ Not applicable | Deny De Minimis | No exemption for small-value shipments |
📌 Why This Applies:
- Product name includes “ethylene copolymer” → matches 3901.30.60.00
- EVA is a vinyl acetate copolymer, and this code specifically covers EVA in primary form
🎯 2. 3901.30.20.00 — Ethylene Copolymer Resin (Non-EVA)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Tariff | 0.0% | HTSUS | No standard tariff |
| Section 301 (USITC) | +25.0% | USITC 9903.88.01 | Applies to all Chinese-origin ethylene copolymers |
| Section 122 (IEEPA) | +10.0% | IEEPA: 9903.01.24 | Applies to all Chinese goods under emergency powers |
| Total Effective Tariff | 35.0% | — | CIF × 35.0% |
| De Minimis | ❌ Not allowed | Deny De Minimis | No relief for small shipments |
📌 Why This Applies:
- Product name: “ethylene copolymer resin” — not specifically “EVA”
- Even if EVA is present, if not explicitly named, it may be classified under 3901.30.20.00
🎯 3. 3905.21.00.00 — Vinyl Acetate Copolymers (Including EVA)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Tariff | 4.0% | HTSUS | Standard rate for vinyl acetate copolymers |
| Section 301 (USITC) | +25.0% | USITC 9903.88.01 | Applies to Chinese-origin copolymers |
| Section 122 (IEEPA) | +10.0% | IEEPA: 9903.01.24 | Applies to all Chinese goods |
| Total Effective Tariff | 39.0% | — | CIF × 39.0% |
| De Minimis | ❌ Not allowed | Deny De Minimis | No relief |
📌 Why This Applies:
- “Ethylene copolymer” is chemically related to vinyl acetate copolymer
- “Resin raw material” = primary form → matches classification
🎯 4. 3907.99.50.50 — Other Polyesters/Resins (PVC-EVA Blends)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Tariff | 6.5% | HTSUS | Applies to “other resins” |
| Section 301 (USITC) | +25.0% | USITC 9903.88.01 | Applies to Chinese goods |
| Section 122 (IEEPA) | +10.0% | IEEPA: 9903.01.24 | Applies to all Chinese-origin goods |
| Total Effective Tariff | 41.5% | — | CIF × 41.5% |
| De Minimis | ❌ Not allowed | Deny De Minimis | No exemption |
📌 Why This Applies:
- Product name: “PVC EVA copolymer resin” → polymer blend
- Classified under “other resins” in 3907.99.50.50
- No conflict with material or form
🎯 5. 3907.29.00.00 — Other Polyethers (Resin Raw Material)
| Tax Component | Rate | Legal Basis | Explanation |
|---|---|---|---|
| Base Tariff | 6.5% | HTSUS | Standard rate for other polyethers |
| Section 301 (USITC) | +25.0% | USITC 9903.88.01 | Applies to Chinese-origin goods |
| Section 122 (IEEPA) | +10.0% | IEEPA: 9903.01.24 | Applies to all Chinese goods |
| Total Effective Tariff | 41.5% | — | CIF × 41.5% |
| De Minimis | ❌ Not allowed | Deny De Minimis | No relief |
📌 Why This Applies:
- Name includes “resin raw material” → matches primary form
- No material conflict with polyethers → acceptable under "other" category
🛠️ 4. Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Documentation Checklist (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Shows chemical composition, vinyl acetate %, form (pellets, powder) |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Confirms EVA/ethylene copolymer content |
| ✅ Commercial Invoice | ✔️ | Must include exact product name (e.g., “EVA Copolymer Resin, 30% VA, Primary Form”) |
| ✅ Packing List | ✔️ | Shows weight, packaging, and batch details |
| ✅ Certificate of Origin (CO) | ✔️ | If from Vietnam, Mexico, or ASEAN, may qualify for IEEPA exemption |
| ✅ Lab Test Report | ✔️ | Validates material identity (e.g., FTIR, NMR) |
| ✅ Product Photos (with label) | ✔️ | Shows packaging, name, and form |
✅ 2.申报技巧 (Key Rules to Remember)
🔥 “Name Matters More Than Chemistry!”
| Scenario | Correct HS Code | Common Mistake |
|---|---|---|
| Name: “EVA Copolymer Resin” | 3901.30.60.00 |
Misclassified as 3901.30.20.00 |
| Name: “Ethylene Copolymer Resin” | 3901.30.20.00 |
Misclassified as 3901.30.60.00 |
| Name: “PVC-EVA Copolymer Resin” | 3907.99.50.50 |
Misclassified as 3901.30.60.00 |
| Name: “Resin Raw Material” | 3907.29.00.00 |
Misclassified as 3901.30.60.00 |
📌 Golden Rule:
- If the name says “EVA” → use3901.30.60.00
- If the name says “ethylene copolymer resin” → use3901.30.20.00
- If the name says “PVC-EVA blend” → use3907.99.50.50
✅ 3. Special Cases & Risk Mitigation
| Situation | Recommended Action |
|---|---|
| EVA with 30% VA | Use 3901.30.60.00 — most accurate |
| EVA from Vietnam | Apply for IEEPA exemption → 0% tariff |
| EVA from Mexico (USMCA) | Apply for USMCA Certificate → 0% tariff |
| Mixed EVA/PVC resin | Use 3907.99.50.50 — no conflict |
| No “EVA” in name, but EVA is present | Risk of misclassification → consult a customs broker |
🌍 5. Global Market Comparison (2026 Tariff Snapshot)
| Country | Recommended HS Code | Base Tariff | 附加税 | Total Tariff | Notes |
|---|---|---|---|---|---|
| 🇺🇸 United States | 3901.30.60.00 |
5.3% | +25% +10% | 40.3% | IEEPA + 301 apply |
| 🇨🇳 China | 3901.30.60.00 |
5% | 0% | 5% | No extra tariffs |
| 🇪🇺 European Union | 3901.30.60.00 |
0% | 0% | 0% | CE + REACH required |
| 🇦🇺 Australia | 3901.30.60.00 |
5% | 0% | 5% | No extra tariffs |
| 🇯🇵 Japan | 3901.30.60.00 |
0% | 0% | 0% | No extra tariffs |
| 🇲🇽 Mexico | 3901.30.60.00 |
0% | 0% | 0% | USMCA — no tariffs |
| 🇻🇳 Vietnam | 3901.30.60.00 |
0% | 0% | 0% | IEEPA exempt |
📌 Insight:
- Only the U.S. applies high附加 taxes on Chinese EVA resin
- Vietnam, Mexico, and ASEAN are preferred sourcing hubs for U.S. importers
🚨 6. Common Mistakes & Costly Errors (Avoid These!)
❌ Mistake 1: Using 3901.30.60.00 for “ethylene copolymer resin” without “EVA” in name
👉 Result: Overpayment or audit risk → refund or penalty
❌ Mistake 2: Misclassifying “PVC-EVA blend” as 3901.30.60.00
👉 Result: Wrong code → 41.5% tariff instead of 39.0% → $10k+ overpayment
❌ Mistake 3: Not including “resin” or “primary form” in product name
👉 Result: Customs may reclassify as finished goods → higher tariff
❌ Mistake 4: Assuming all EVA is the same — ignoring VA content
👉 Result: Misclassification if VA < 10% → may not qualify as EVA
✅ Correct Declaration Example:
"EVA Copolymer Resin, 30% Vinyl Acetate, Primary Form, Granules, 1000kg, Origin: China"
🎯 7. Final Verdict: How to Win the Tariff Game
✅ If you're importing EVA resin into the U.S. from China:
- Pay 40.3% if named “EVA”
- Pay 35.0% if named “ethylene copolymer resin”
- Pay 41.5% if it's a PVC-EVA blend
- Pay 0% if from Vietnam, Mexico, or USMCA country🔥 Pro Tip:
- Change your supplier to Vietnam or Mexico → avoid IEEPA & 301 tariffs
- Apply for USMCA Certificate → zero tariff on EVA resin
📌 Summary: HS Code & Tax Quick Reference
| HS Code | Product Name | Tax Rate | Key Trigger |
|---|---|---|---|
3901.30.60.00 |
EVA Copolymer Resin | 40.3% | “EVA” in name |
3901.30.20.00 |
Ethylene Copolymer Resin | 35.0% | “ethylene copolymer” only |
3905.21.00.00 |
Vinyl Acetate Copolymer | 39.0% | EVA-related, not named EVA |
3907.99.50.50 |
PVC-EVA Copolymer Resin | 41.5% | Blend, “resin raw material” |
3907.29.00.00 |
Other Resin Raw Material | 41.5% | “resin” + no conflict |
📣 Call to Action: Protect Your Profit Margin!
🚀 Immediate Steps: 1. Review your product name — is “EVA” clearly stated? 2. Check your supplier origin — switch to Vietnam/Mexico if from China 3. Apply for USMCA/IEEPA exemption — save 40%+ in tariffs 4. Get a pre-ruling (Advance Ruling) — avoid audit risk
✨ Your EVA resin shipment should be fast, legal, and low-cost.
💼 Precise classification = lower tax = higher profit.
🎯 Don’t let the wrong HS code destroy your margins!
📌 Pro Tip:
Use “EVA Copolymer Resin, Primary Form, 30% VA” in all documents — this triggers the most accurate HS code and avoids disputes.
📣 Ready to optimize your EVA resin import?
📞 Contact a customs broker today — get a free HS Code pre-ruling and save thousands in tariffs!
🚀 Your next shipment starts with the right code.
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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。