Epoxy
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3907100000 | 41.5% | CN | US | 官方文档 |
| 3907300000 | 41.1% | CN | US | 官方文档 |
| 3907995050 | 41.5% | CN | US | 官方文档 |
| 6810195000 | 38.9% | CN | US | 官方文档 |
| 6810990080 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🌟 Epoxy Resin & Epoxy-Based Products
🌐 HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Expert-Level Import Strategy
📌 One-Stop Solution for Epoxy-Related Goods – From Raw Material to Industrial Composites
📦 I. Product Definition & Classification: What Exactly Is “Epoxy” in Global Trade?
Epoxy resin is a high-performance thermosetting polymer widely used in coatings, adhesives, electrical insulation, composites, and industrial flooring. In international trade, not all epoxy-containing products are treated the same — their classification hinges on material composition, form, and intended use.
⚠️ Key Distinction:
- Pure epoxy resin (liquid/powder) → Classified under 3907.10.00.00 / 3907.30.00.00
- Epoxy-based mortar, resin-based stone, or composite materials → Classified under 6810.19.50.00 / 6810.99.00.80
- Epoxy resins mixed with other polymers → May fall under 3907.99.50.50🔍 Critical Tip:
The name on the invoice must precisely reflect the material composition. Saying “epoxy coating” without specifying “epoxy resin” can lead to misclassification and costly penalties.
📊 II. HS Code Classification Table (2026 Official Tariff Authority)
| HS Code | Product Description | Material Form | Typical Use Case | Key Classification Logic |
|---|---|---|---|---|
3907.10.00.00 |
Epoxy resins, pure or chemically defined | Liquid, powder, or solid | Adhesives, laminates, circuit boards | Explicitly listed in the tariff as “epoxy resins” |
3907.30.00.00 |
Other epoxy resins (not elsewhere specified) | Liquid or solid | Industrial coatings, sealants | Matches “epoxy resin” in classification notes |
3907.99.50.50 |
Other epoxy resins, including mixtures | Liquid, paste, or resin blend | Composite binders, specialty formulations | “Epoxy resin” mentioned in product name & description |
6810.19.50.00 |
Artificial stone, mortar, or composite with epoxy resin | Solid, granular, or mortar form | Flooring, countertops, industrial surfaces | “Epoxy resin” is the matrix material |
6810.99.00.80 |
Other artificial stone or stone-like products with epoxy resin | Mortar, slab, or molded form | Architectural finishes, lab benches | Matches “epoxy-based artificial stone” category |
✅ All epoxy-based products must be assessed based on: - Material composition (is it pure epoxy or composite?) - Physical form (liquid, powder, mortar, slab?) - End use (coating, structural, flooring?)
💰 III. 2026 U.S. Tariff Breakdown (China-Origin Goods)
✅ Applicable to: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including subsequent imports)
🎯 1. 3907.10.00.00 — Pure Epoxy Resin (Chemically Defined)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| USITC Section 301 Additional Duty | +25.0% |
| IEEPA Emergency Economic Powers Act (122 Clause) | +10.0% |
| Total Effective Duty | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not applicable (denied) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3907.10.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- USITC 25% comes from the U.S. Trade Representative’s Section 301 investigation on Chinese chemicals.
- IEEPA 10% is a national emergency tariff under the International Emergency Economic Powers Act (IEEPA), targeting Chinese-origin industrial materials.
- Combined, this creates a 41.5% effective rate — one of the highest for chemical imports.
🎯 2. 3907.30.00.00 — Other Epoxy Resins (Not Elsewhere Specified)
| Item | Detail |
|---|---|
| Base Tariff | 6.1% |
| USITC Section 301 Additional Duty | +25.0% |
| IEEPA 122 Clause Duty | +10.0% |
| Total Effective Duty | 41.1% |
| Tax Calculation | CIF × 41.1% |
| De Minimis Exemption | ❌ Not allowed |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3907.30.00.00 → FOOTNOTE:9903.88.01 |
📌 Note:
Even if your epoxy resin is not pure, but still classified as “epoxy resin” under the tariff schedule, this rate applies.
🎯 3. 3907.99.50.50 — Other Epoxy Resins (Including Mixtures)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| USITC Section 301 Duty | +25.0% |
| IEEPA 122 Clause Duty | +10.0% |
| Total Effective Duty | 41.5% |
| Tax Calculation | CIF × 41.5% |
| De Minimis Exemption | ❌ Not applicable |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3907.99.50.50 → FOOTNOTE:9903.88.01 |
📌 Why This Applies:
- If your product contains epoxy resin and is not pure, but named as such (e.g., “Epoxy Resin Mixture for Flooring”), it falls under this subheading.
- Even if blended with other polymers, as long as epoxy is the primary component, this code applies.
🎯 4. 6810.19.50.00 — Artificial Stone or Mortar with Epoxy Resin
| Item | Detail |
|---|---|
| Base Tariff | 3.9% |
| USITC Section 301 Duty | +25.0% |
| IEEPA 122 Clause Duty | +10.0% |
| Total Effective Duty | 38.9% |
| Tax Calculation | CIF × 38.9% |
| De Minimis Exemption | ❌ Not allowed |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:6810.19.50.00 → FOOTNOTE:9903.88.01 |
📌 Key Insight:
- This is lower than pure epoxy resin due to lower base tariff (3.9% vs 6.5%).
- Still subject to 25% + 10% — the same extra duties as other Chinese-origin chemicals.
- Applies to epoxy-based mortar, resin flooring, or stone-like composites.
🎯 5. 6810.99.00.80 — Other Artificial Stone with Epoxy Resin
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| USITC Section 301 Duty | +25.0% |
| IEEPA 122 Clause Duty | +10.0% |
| Total Effective Duty | 35.0% |
| Tax Calculation | CIF × 35.0% |
| De Minimis Exemption | ❌ Not allowed |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:6810.99.00.80 → FOOTNOTE:9903.88.01 |
📌 Why This Is Lower:
- 0% base tariff makes this the lowest effective rate among all epoxy-related codes.
- Still carries 25% + 10% — so total 35% is still very high.
- Applies to non-structural, non-technical artificial stone products (e.g., decorative panels, lab surfaces).
🛠️ IV. Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Documentation Checklist (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must state: “Epoxy Resin” or “Epoxy-Based Mortar” clearly |
| ✅ Product Specification Sheet | ✔️ | Detail chemical composition, resin type, curing agent |
| ✅ Safety Data Sheet (SDS) | ✔️ | Required for hazardous chemicals; shows epoxy content |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for tariff eligibility |
| ✅ Packing List | ✔️ | Shows packaging, weight, and product form |
| ✅ Lab Test Report | ✔️ | Proves epoxy content (e.g., HPLC, FTIR) |
| ✅ Product Photos (with labels) | ✔️ | Shows form (liquid, powder, mortar, slab) |
✅ 2.申报技巧（申报口诀）
🔥 “名称精准，形态匹配，成分透明，税率降一半！”
| Scenario | Correct HS Code | Wrong Approach | Risk |
|---|---|---|---|
| Pure epoxy resin (liquid) | 3907.10.00.00 |
3907.99.50.50 |
41.5% → 41.5% (same, but wrong logic) |
| Epoxy mortar for flooring | 6810.19.50.00 |
3907.10.00.00 |
Tax jumps from 38.9% to 41.5% |
| Epoxy-based artificial stone slab | 6810.99.00.80 |
3907.30.00.00 |
Loss of 3.9% base tariff advantage |
| Mixed epoxy resin (not pure) | 3907.99.50.50 |
3907.10.00.00 |
Misclassification → penalties |
✅ 3. Special Cases & Solutions
| Scenario | Recommended Action |
|---|---|
| Epoxy resin with additives (e.g., fillers, catalysts) | Use 3907.99.50.50 — if epoxy is the main component |
| Epoxy-based floor coating (liquid) | Use 3907.10.00.00 or 3907.30.00.00 — not 6810 |
| Cured epoxy stone slab (solid) | Use 6810.19.50.00 or 6810.99.00.80 — depends on use |
| Epoxy resin for electronics (circuit board encapsulation) | Use 3907.10.00.00 — pure epoxy |
| Epoxy resin imported via Vietnam/Mexico | Check for IEEPA exemption — if origin is not China, tariff may drop to 0–5% |
🌍 V. Global Market Comparison (2026 Tariff Snapshot)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 3907.10.00.00 |
41.5% (China) | SDS, CO, FCC (if electronic) | Highest tariff |
| 🇨🇳 China | 3907.10.00.00 |
5% | CCC, RoHS | No extra duties |
| 🇪🇺 European Union | 3907.10.00.00 |
0% (if CE) | CE, REACH, RoHS | No IEEPA/USITC |
| 🇦🇺 Australia | 3907.10.00.00 |
5% | RCM | No extra duties |
| 🇯🇵 Japan | 3907.10.00.00 |
0% | PSE | No附加税 |
📌 Insight:
- The U.S. is the only market imposing 41.5% on epoxy resins.
- China, EU, Australia, Japan have no additional tariffs — ideal for re-export or regional distribution.
🚨 VI. Common Mistakes & How to Avoid Them (Real-World Risks)
❌ Mistake 1: Calling “epoxy resin” as “resin coating” or “composite material”
👉 Result: Misclassified → 41.5% instead of 35.0% → overpay by 6.5%
❌ Mistake 2: Using 3907.10.00.00 for cured epoxy stone
👉 Result: Wrong classification → penalties + refund claims
❌ Mistake 3: Not providing SDS or test report
👉 Result: Customs delays, sample testing, or rejection
❌ Mistake 4: Declaring “epoxy” without specifying form (liquid vs. solid)
👉 Result: Incorrect HS code → reassessment + fines
✅ Correct Declaration Example:
“Epoxy Resin, Liquid, 50% Epoxy Content, for Industrial Coating, HPLC Verified, SDS Attached, Origin: China, HS: 3907.10.00.00”
🎯 VII. Final Verdict: Precision Wins
🔹 “Name matters, form matters, origin matters — one mistake = 41.5% tax on a $100,000 shipment!”
🔹 “Use the right HS code, and you save thousands — even tens of thousands.”
📌 Pro Tip:
✅ Apply for an Advance Ruling (Pre-Approval) from U.S. Customs before shipment.
✅ Use a licensed customs broker with chemical expertise.
✅ Consider shifting origin to Vietnam, Mexico, or Thailand to avoid IEEPA/USITC tariffs.
📣 Act Now!
📞 Contact a specialized customs broker today
🚀 Get your HS Code pre-approved and tariff forecast
💼 Avoid surprises, reduce costs, and ship with confidence!
✨ Your epoxy shipment’s success starts with the right classification.
💼 Don’t let a wrong code sink your 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。