EVA/PVC Resin High Transparency Grade
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3905911000 | 39.0% | CN | US | 官方文档 |
| 3901306000 | 40.3% | CN | US | 官方文档 |
| 3904302000 | 35.0% | CN | US | 官方文档 |
| 3904400000 | 40.3% | CN | US | 官方文档 |
| 3905290000 | 39.0% | CN | US | 官方文档 |
商品图片
AI分析
🧪 EVA/PVC Resin High Transparency Grade
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What Exactly Is "EVA/PVC Resin"?
EVA (Ethylene Vinyl Acetate) / PVC (Polyvinyl Chloride) Resin is a specialized polymer material known for its high transparency, flexibility, and chemical resistance. In international trade, this product is classified under Chapter 39: Plastics and Articles Thereof.
The core classification challenge lies in identifying the dominant polymer and the chemical composition (specifically the percentage of Vinyl Acetate derivatives). The term "Resin" indicates the product is in its primary shape (powder, granules, or beads), which excludes finished plastic articles.
⚠️ Key Distinction Point:
- If the material is primarily an Ethylene-Vinyl Acetate Copolymer with >50% VA content → Look at Heading 3905.
- If the material is primarily a Vinyl Chloride Copolymer → Look at Heading 3904.
- If it is a simple Ethylene Polymer modified with VA (but classified under Ethylene heads) → Look at Heading 3901.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the five potential classifications and their specific matching logic:
| HS Code | Product Description | Matching Logic & Summary | Material/Shape Fit |
|---|---|---|---|
3905.91.10.00 |
Copolymers of Vinyl Acetate in Primary Forms | Match Success: Name contains EVA & VC copolymer. Fits "Containing ≥50% Vinyl Acetate Derivatives". "Resin" fits primary shape. | ✅ Vinyl Acetate >50% |
3901.30.60.00 |
Ethylene-Propylene Polymers in Primary Forms | Match Material: "EVA" matches Ethylene-Vinyl Acetate. "Resin" fits primary shape. | ✅ Primary Form (Resin) |
3904.30.20.00 |
Vinyl Chloride Copolymers in Primary Forms | Match Success: Name contains "Ethylene Vinyl Acetate Vinyl Chloride". "Resin" fits "Primary Form". Ternary copolymer matches. | ✅ Primary Form (Resin) |
3904.40.00.00 |
Other Vinyl Chloride Copolymers in Primary Forms | Match Success: Core material is EVA/VC Copolymer. Fits "Vinyl Chloride Copolymer" characteristic. | ✅ Primary Form (Resin) |
3905.29.00.00 |
Other Vinyl Acetate Copolymers in Primary Forms | Match Success: "EVA" is a Vinyl Acetate copolymer. Fits "Other" category. No shape conflict with "Resin". | ✅ Other Vinyl Acetate Copolymer |
🔍 Critical Reminder:
- Heading 3904 (Vinyl Chloride) often has a 0% Base Tariff, making it potentially cheaper than 3905/3901 if the customs authority accepts the "Vinyl Chloride Copolymer" definition.
- Heading 3905 (Vinyl Acetate) requires careful verification of the % of Vinyl Acetate. If >50%, it must go to 3905.
- "Resin" is the key keyword confirming Primary Shape (not extruded sheets or finished bags), which is crucial for Chapter 39 classification.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including subsequent imports)
🎯 1. 3905.91.10.00 – Copolymers of Vinyl Acetate (Primary Forms)
| Item | Content |
|---|---|
| Base Tariff | 4.0% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Tariff Rate | 39.0% |
| Tax Calculation | CIF Value × 39.0% |
| De Minimis Eligibility | ❌ Not Eligible (Deny De Minimis) |
| Legal Basis Path | USITC:3905.91.10.00 → Footnote:9903.88.01 → IEEPA:9903.01.24 |
📌 Explanation:
- This code falls under "Other" vinyl acetate copolymers. The 4% base rate is moderate, but the 35% surcharge (25% + 10%) makes the total effective rate high.
- High transparency grades often use this classification if they are strictly defined as Vinyl Acetate copolymers.
🎯 2. 3901.30.60.00 – Ethylene-Vinyl Acetate Copolymers (Primary Forms)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Tariff Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Eligibility | ❌ Not Eligible (Deny De Minimis) |
| Legal Basis Path | USITC:3901.30.60.00 → Footnote:9903.88.01 → IEEPA:9903.01.24 |
📌 Note:
- Slightly higher base rate (5.3%) compared to 3905.91.
- This classification is used if the product is viewed primarily as an Ethylene-based polymer with VA as a comonomer, rather than a Vinyl Acetate copolymer.
🎯 3. 3904.30.20.00 – Vinyl Chloride Copolymers (Primary Forms)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ Not Eligible (Deny De Minimis) |
| Legal Basis Path | USITC:3904.30.20.00 → Footnote:9903.88.01 → IEEPA:9903.01.24 |
📌 Advantage Alert:
- Lowest Total Tariff (35%) among the options!
- This is possible because the Base Tariff is 0% for certain Vinyl Chloride copolymers.
- Crucial: This classification is only valid if customs accepts the product as a Vinyl Chloride Copolymer. If the product is mostly EVA, this classification might be challenged.
🎯 4. 3904.40.00.00 – Other Vinyl Chloride Copolymers (Primary Forms)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge | +10.0% |
| Total Tariff Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Eligibility | ❌ Not Eligible (Deny De Minimis) |
| Legal Basis Path | USITC:3904.40.00.00 → Footnote:9903.88.01 → IEEPA:9903.01.24 |
📌 Note:
- Similar to 3901.30.60.00 in total rate.
- Used for "Other" Vinyl Chloride copolymers not specified in 3904.30.
🎯 5. 3905.29.00.00 – Other Vinyl Acetate Copolymers (Primary Forms)
| Item | Content |
|---|---|
| Base Tariff | 4.0% |
| Section 301 Surcharge | +25.0% |
| > IEEPA Surcharge | +10.0% |
| Total Tariff Rate | 39.0% |
| Tax Calculation | CIF Value × 39.0% |
| De Minimis Eligibility | ❌ Not Eligible (Deny De Minimis) |
| Legal Basis Path | USITC:3905.29.00.00 → Footnote:9903.88.01 → IEEPA:9903.01.24 |
📌 Note:
- Same total rate as 3905.91.10.00.
- "Other" category for Vinyl Acetate copolymers.
🛠️ IV. Customs Clearance Operational Advice (Practical Pitfall Guide)
✅ 1. Required Documentation Checklist (All Required)
| Document | Required? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must include chemical composition % (VA%, VC%, Ethylene%). |
| ✅ Chemical Structure Diagram | ✔️ | To prove it is a Copolymer and not a simple blend. |
| ✅ Product Photos (Granules/Powder) | ✔️ | Clear images of the "Resin" state (primary shape). |
| ✅ Commercial Invoice | ✔️ | Must state: "EVA/VC Copolymer Resin, High Transparency Grade, Primary Form". |
| ✅ Certificate of Origin (CO) | ✔️ | To verify China origin for surcharge application. |
| ✅ Bill of Lading (B/L) | ✔️ | Standard shipping document. |
| ✅ Test Report | ✔️ | Third-party lab report confirming material composition (DSC/TGA analysis recommended). |
✅ 2. Declaration Tips (Key Mantras)
🔥 “Resin is Primary Shape, Copolymer % Defines Code, Base 0% is the Goal!”
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Product is EVA/VC Copolymer | Use 3904.30.20.00 (if accepted) for 35% total | Use 3905.91.10.00 → 39% total |
| Product is primarily EVA | Use 3905.91.10.00 | Use 3901.30.60.00 if VA >50% |
| Product is Finished Film | NOT HS 3904/3905 → Use Chapter 39 Chapter Notes for Films | Declare as "Resin" when it’s film |
| High Transparency | Mention in description, but it does not change HS Code | Assume "Transparent" = different code |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM/Private Label | Provide customer PO + Tech Spec Sheet to prove material consistency. |
| "High Transparency" Claim | This is a quality grade, not a classification factor. It does not change the HS Code. |
| Blends vs. Copolymers | If it’s a physical blend of EVA and PVC resin, classification is complex (often 3901/3904 based on dominant material). If it’s a chemical copolymer, use 3904/3905. |
| Dispute with Customs | Submit a Differential Analysis Report showing the chemical bonding between VA, VC, and Ethylene. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Base Tariff | Total Tariff (China) | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3904.30.20.00 |
0% | 35% | Lowest total rate if accepted. |
| 🇺🇸 USA | 3905.91.10.00 |
4% | 39% | Safer if product is >50% VA. |
| 🇨🇳 China | 3904.30.20.00 |
0% | 0% | No surcharges. |
| 🇪🇺 EU | 3904.30.20.00 |
6.5% | 6.5% | No additional surcharges. |
| 🇬🇧 UK | 3904.30.20.00 |
6.5% | 6.5% | Post-Brexit rules apply. |
📌 Conclusion:
- USA is the most complex market due to Section 301 and IEEPA surcharges.
-3904.30.20.00offers the lowest burden (35%) but carries higher classification risk.
-3905.91.10.00(39%) is the "safe" choice for Vinyl Acetate-dominant copolymers.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring as "Plastic Film" when it is "Resin"
👉 Consequence: Wrong HS Code → Delay + Potential Penalty.
Rule: "Resin" = Primary Shape. "Film" = Secondary Shape.
❌ Error 2: Ignoring the Vinyl Acetate Percentage
👉 Consequence: If VA >50%, it must go to Heading 3905. Using 3904 may lead to audit.
❌ Error 3: Using "High Transparency" as the primary keyword in Description
👉 Consequence: Customs may ignore chemical details.
Fix: Always lead with "Ethylene Vinyl Acetate Vinyl Chloride Copolymer Resin".
❌ Error 4: Assuming "EVA" always means 3905
👉 Consequence: If it’s a Vinyl Chloride Copolymer with VA, 3904 might be correct and cheaper.
✅ Correct Practice:
"EVA/VC Copolymer Resin, High Transparency Grade, Primary Form, Contains 40% Vinyl Acetate, 30% Vinyl Chloride, 30% Ethylene, Model: HT-100, HS Code: 3904.30.20.00"
🎯 VII. Conclusion: Professional Declaration, Cost Efficiency, Risk Reduction
🎯 Remember Mantra:
🔹 "Resin is Primary, Copolymer % Defines Code, 0% Base is King!"
🔹 "HS Code Saves Money, Declaration Precision Avoids Penalty!"
📌 Pro Tip:
If your EVA/PVC Resin is originated from Vietnam, Mexico, or Thailand, you may qualify for IEEPA Exemption or lower Section 301 rates.
Recommend Advance Ruling (APA) for large shipments to lock in the 35% tariff rate under 3904.30.20.00.
📣 Immediate Action:
📞 Consult a Professional Customs Broker + Provide Chemical Composition Report + Apply for HS Code Advance Ruling.
🚀 Ensure smooth customs clearance, efficient export, and maximum profit margins!
✨ Professional Clearance Starts with Precise Classification!
💼 Every cent of cost deserves precise calculation!
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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
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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
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