Ethylene Vinyl Acetate Copolymer Film Forming Material
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 |
商品图片
AI分析
🧪 EVA Film Forming Material (Ethylene-Vinyl Acetate Copolymers)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What is "EVA Film Forming Material"?
Ethylene-Vinyl Acetate (EVA) copolymers are versatile polymers widely used in packaging, construction, and footwear due to their flexibility, transparency, and adhesive properties. In international trade, when supplied as a film-forming material (typically in primary forms like granules, pellets, or films intended for further processing into sheets/films), they fall under Chapter 39: Plastics and Articles Thereof.
⚠️ Key Distinction Point:
- The classification depends strictly on the Vinyl Acetate (VA) content and whether it is a copolymer or terpolymer.
- If the material is a standard EVA Copolymer, it generally falls under 3901.30.
- If the material includes Vinyl Chloride (making it a Terpolymer), and the VA content is less than 50% by weight, it falls under a specific subheading within 3901.30.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided <DATA>, two specific HS codes are available for EVA-related polymers.
| HS Code | Product Description | Applicable Scenario | VA Content Constraint |
|---|---|---|---|
3901.30.60.00 |
Ethylene-vinyl acetate copolymers: Other | Standard EVA copolymers (VA content typically ≥ 50% or unspecified but not falling into the 3901.30.20 definition) | General / Other |
3901.30.20.00 |
Vinyl acetate-vinyl chloride-ethylene terpolymers, containing by weight less than 50 percent derivatives of vinyl acetate | Specialized terpolymers used in specific industrial applications requiring lower VA content | < 50% VA |
🔍 Critical Note:
-3901.30.60.00is the "catch-all" for Ethylene-Vinyl Acetate Copolymers that do not fit into more specific subcategories (like those with >40% VA which might be elsewhere, though 3901.30 covers most standard EVAs). For most "EVA Film Forming" materials that are simple copolymers (Ethylene + Vinyl Acetate only), this is the likely code.
-3901.30.20.00is ONLY for Terpolymers (Ethylene + Vinyl Acetate + Vinyl Chloride) AND where Vinyl Acetate is < 50%. If your product is just EVA (no Vinyl Chloride), do not use this code.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Assumed based on typical trade context; adjust if origin differs)
✅ Effective Time: Current trade terms apply (Section 301 and IEEPA tariffs active)
🎯 1. 3901.30.60.00 —— Ethylene-Vinyl Acetate Copolymers: Other
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Tariff (Additional) | 0.0% (Note: Some chemical intermediates are excluded, but check current USITC list. For this specific HS code in the provided data, it is 0%) |
| IEEPA Tariff (Additional) | 0.0% (As per provided data) |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% = $0 |
| De Minimis Eligibility | ✅ Yes (Standard rules apply; shipments <$800 may enter duty-free if otherwise compliant) |
| Legal Authority Path | HTSUS:3901.30.60.00 → Base Rate 0% |
📌 Explanation:
- This is a highly favorable classification.
- Standard EVA copolymers often enjoy low or zero base duties.
- Crucially, the provided data indicates NO additional tariffs (0% total) for this specific subheading. This makes it a cost-effective option for standard EVA film materials.
🎯 2. 3901.30.20.00 —— Vinyl Acetate-Vinyl Chloride-Ethylene Terpolymers (< 50% VA)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Tariff (Additional) | 25.0% |
| IEEPA Tariff (Additional) | 0.0% (Not applicable to this specific 301 category in this dataset) |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value × 25.0% |
| De Minimis Eligibility | ❌ No (Section 301 goods are generally excluded from de minimis exemption if total value exceeds threshold, or subject to strict enforcement) |
| Legal Authority Path | HTSUS:3901.30.20.00 → Section 301 Footnote: 9903.01.03 (or similar) |
📌 Explanation:
- Although the base duty is 0%, the 25% additional tariff significantly increases the landed cost.
- This code applies only to terpolymers with < 50% VA.
- Do not misclassify a standard EVA copolymer as this code to "save" on base rate, as the 25% penalty outweighs any benefit.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Ethylene-Vinyl Acetate Copolymer," CAS number (if applicable), and Vinyl Acetate % by weight. |
| ✅ Product Specification Sheet (COA) | ✔️ | Critical: Must declare the chemical composition (Ethylene vs. Vinyl Acetate ratio). If it contains Vinyl Chloride, it must be explicitly stated to avoid misclassification. |
| ✅ Proof of Primary Form | ✔️ | Confirm if it is granules, pellets, or films. "Film-forming material" usually implies it is processed into film later, so it is imported as primary form. |
| ✅ Manufacturer’s Declaration | ✔️ | State whether it is a Copolymer (2 components) or Terpolymer (3 components). |
| ✅ HS Code Pre-Ruling (Optional) | ✔️ | Recommended for large volumes to confirm 3901.30.60.00 vs 3901.30.20.00. |
✅ 2. Classification Strategy (Key Mnemonics)
🔥 “Check the Chemistry: Copolymer vs. Terpolymer!”
| Scenario | Correct HS Code | Total Tax | Reason |
|---|---|---|---|
| Standard EVA (Ethylene + VA only) | 3901.30.60.00 |
0.0% | Fits "Other" category; no additional tariffs. |
| EVA + Vinyl Chloride (VA < 50%) | 3901.30.20.00 |
25.0% | Specific terpolymer rule; subject to 301 tariffs. |
| EVA + Vinyl Chloride (VA ≥ 50%) | Not in Data | Check Further | May fall under different subheadings not listed here. |
| EVA Pellets (Primary Form) | 3901.30.60.00 |
0.0% | Ensure it is not "prepared" for direct use (e.g., pre-cut films might have different rules). |
⚠️ Critical Warning:
- If you import standard EVA film material (no Vinyl Chloride), you MUST use3901.30.60.00.
- Using3901.30.20.00incorrectly could lead to overpayment (25% vs 0%).
- Using3901.30.60.00for a terpolymer could lead to audits and penalties for misdeclaration.
✅ 3. Special Handling Tips
| Situation | Advice |
|---|---|
| OEM Custom EVA | Provide the supplier’s formula sheet. Even small changes in VA content (<50% vs >50%) can shift classification if Vinyl Chloride is present. |
| Blended Resins | If imported as a blend, it is often classified based on the principal material. If EVA is the main component, it falls under 3901. |
| Film vs. Resin | If imported as finished film (not "film-forming material"), it may fall under 3920 (Other plates, sheets, film, foil, and strip). This is a different chapter! Ensure the declaration says "Primary Form" or "Resin/Granules" if intending to use 3901 codes. |
| Anti-Dumping/Countervailing Duties | Check if specific EVA products from certain countries are subject to CVD. While base tax is 0%, verify no hidden duties apply. |
🌍 V. Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3901.30.60.00 |
0.0% | Best option for standard EVA. Avoid 3901.30.20.00 unless necessary due to 25% tax. |
| 🇨🇳 China | 3901.30.60.00 |
5.0% | Standard import duty for EVA. |
| 🇪🇺 EU | 3901.30.10 |
5.3% | General rate; check for specific EPA preferences. |
| 🇬🇧 UK | 3901.30.00 |
5.0% | Post-Brexit tariff rates. |
| 🇯🇵 Japan | 3901.30.90 |
3.8% | Standard MFN rate. |
📌 Conclusion:
- The USA offers 0% duty for standard EVA copolymers (3901.30.60.00), making it highly competitive.
- Avoid3901.30.20.00unless the product is specifically a low-VA terpolymer, as the 25% tariff erodes margins.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring Terpolymers as Copolymers to save tax.
👉 Consequence: Customs audit, penalty for misdeclaration, and retroactive payment of 25% + interest.
❌ Error 2: Declaring Finished EVA Films as Film-Forming Materials (Resins).
👉 Consequence: If it is already a finished film (not granules/pellets), it may fall under Chapter 39, Heading 3920, which has different duties and potentially anti-dumping duties. Misclassification leads to seizure.
❌ Error 3: Ignoring Vinyl Acetate Percentage.
👉 Consequence: If VA content is <50% in a terpolymer, it triggers 3901.30.20.00 (25% tax). If >50%, it might be 3901.30.90 (check full HTS). Precision is key.
✅ Correct Practice:
"EVA Resin, Ethylene-Vinyl Acetate Copolymer, Granular Form, Vinyl Acetate Content: 33% by Weight, CAS No: 9003-05-6, Primary Form for Film Extrusion."
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Key Takeaway:
🔹 Standard EVA (No VC) =
3901.30.60.00→ 0% Tax 🎉
🔹 Low-VA Terpolymer (With VC) =3901.30.20.00→ 25% Tax ⚠️
🔹 Always verify Chemical Composition before declaring!
📌 Pro Tip:
If your EVA material is standard copolymer, ensure your commercial invoice explicitly states "Ethylene-Vinyl Acetate Copolymer" and not "Terpolymer" to secure the 0% duty rate.
For large shipments, consider applying for an HTSUS Advance Ruling from US CBP to lock in the3901.30.60.00classification and mitigate audit risks.
📣 Next Steps:
📞 Consult with a customs broker to verify your specific VA content and presence of Vinyl Chloride.
📄 Provide the Certificate of Analysis (COA) to your supplier to confirm the exact chemical makeup.
🚀 Optimize your landed cost by correctly selecting3901.30.60.00for standard EVA film materials!
✨ Clear Classification, Lower Duties, Faster Clearance!
💼 Your supply chain efficiency starts with the right HS 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。