Ethylene Vinyl Acetate Lauroyl Copolymer Emulsion
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3901905501 | 41.5% | CN | US | 官方文档 |
| 3209100000 | 40.1% | CN | US | 官方文档 |
| 3209900000 | 40.9% | CN | US | 官方文档 |
| 3901306000 | 40.3% | CN | US | 官方文档 |
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AI分析
🧪 Ethylene Vinyl Acetate Lauroyl Copolymer Emulsion
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Understand "EVA Lauroyl Emulsion"?
Ethylene Vinyl Acetate Lauroyl Copolymer Emulsion is a specialized chemical intermediate. It consists of a copolymer backbone (Ethylene-Vinyl Acetate, EVA) modified with lauroyl groups, dispersed in an aqueous or liquid medium as an emulsion.
In international trade, this product sits at a critical crossroads: 1. Is it a Plastic Polymer (Chapter 39)? If considered a primary plastic form (emulsion counts as primary form), it falls under Ethylene Copolymers. 2. Is it a Paint/Varnish/Coating (Chapter 32)? If considered a preparation based on synthetic polymers dispersed in water (latex/paint base), it falls under Paints/Varnishes.
⚠️ Key Distinction Point:
- Chapter 39 (3901): Focuses on the material nature (Ethylene Copolymer) in primary forms (including emulsions/polymers). - Chapter 32 (3209): Focuses on the functional application (Paints/Varnishes) based on synthetic polymers dispersed in water.
📦 II. HS Code Classification Details (2026 Latest Authoritative Comparison)
Based on the provided data, here are the four most likely HS Code matches and their corresponding tax implications.
| HS Code | Product Description | Matching Logic & Summary | Total Tax Rate* |
|---|---|---|---|
| 3901.90.55.01 | Other Ethylene Copolymers (Primary Form) | ✅ Match Success: "Copolymer Emulsion" fits "Ethylene Copolymer" material traits; Emulsion state belongs to primary forms, consistent with "Other" category. | 41.5% |
| 3209.10.00.00 | Paints/Varnishes based on Polymerized Synth. Polymers | ✅ Match Success: "EVA-Lauroyl Copolymer" is an ethylene-based polymer; "Emulsion" is a dispersed form. Fits definition of paints/varnishes based on ethylene-based polymers. | 40.1% |
| 3209.90.00.00 | Other Paints/Varnishes based on Synth. Polymers | ✅ Match Basis: Product is EVA-Lauroyl Copolymer Emulsion. Fits "Synthetic Polymer-based, dispersed in aqueous medium" material/form traits (General Category). | 40.9% |
| 3901.30.60.00 | Ethylene-Vinyl Acetate Copolymers (Primary Form) | ✅ Match Success: Name explicitly contains "Ethylene" and "Vinyl Acetate". Belongs to EVA Copolymer category, fitting material traits perfectly. | 40.3% |
*Note on Tax Rate: The total tax rates listed above include Base Tariff + Additional Tariffs (Section 301) + Section 122 Tariffs, applicable to goods originating from China entering the US.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 (Current Trade Policy Era)
🎯 1. 3901.90.55.01 – Other Ethylene Copolymers
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Additional Tariff (Section 301) | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Applicable (High-value chemical imports are generally subject to full duties; de minimis thresholds are often scrutinized for chemical commodities). |
| Legal Basis | HTSUS 3901.90.55.01 + USITC Footnotes for Section 301. |
📌 Explanation:
- This classification treats the emulsion as a raw polymer material. - The high total rate (41.5%) is driven by the combination of the base duty and multiple layers of trade remedy tariffs.
🎯 2. 3209.10.00.00 – Paints/Varnishes (Polymerized Synth. Polymers)
| Item | Content |
|---|---|
| Base Tariff | 5.1% |
| Additional Tariff (Section 301) | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Rate | 40.1% |
| Tax Calculation | CIF Value × 40.1% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | HTSUS 3209.10.00.00 + USITC Footnotes. |
📌 Explanation:
- This classification views the product as a coating component. - The base tariff is slightly lower (5.1%) compared to 3901, but the additional tariffs bring the total close to the polymer classification.
🎯 3. 3209.90.00.00 – Other Paints/Varnishes (Synth. Polymers)
| Item | Content |
|---|---|
| Base Tariff | 5.9% |
| Additional Tariff (Section 301) | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Rate | 40.9% |
| Tax Calculation | CIF Value × 40.9% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | HTSUS 3209.90.00.00 + USITC Footnotes. |
📌 Explanation:
- This is the "Other" category within Chapter 32. - The base tariff (5.9%) is slightly higher than 3209.10, resulting in a total of 40.9%.
🎯 4. 3901.30.60.00 – Ethylene-Vinyl Acetate Copolymers
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Additional Tariff (Section 301) | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | HTSUS 3901.30.60.00 + USITC Footnotes. |
📌 Explanation:
- This is the most precise material match for "Ethylene Vinyl Acetate" (EVA) copolymers. - It has the lowest base tariff (5.3%) among the Chapter 39 options, but the additional tariffs remain fixed at 35%.
🛠️ IV. Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Preparation Checklist (Missing Items = Delays)
| Document | Required? | Notes |
|---|---|---|
| ✅ Technical Data Sheet (TDS) | YES | Must specify: Ethylene content, VA content, Lauroyl modification %, Solids content, Viscosity, pH. |
| ✅ MSDS/SDS | YES | Crucial for customs and carrier approval. Classify as non-hazardous or hazardous per GHS. |
| ✅ Certificate of Analysis (CoA) | YES | Proves the specific chemical composition to support the HS Code argument. |
| ✅ Commercial Invoice | YES | Must clearly state "Ethylene Vinyl Acetate Lauroyl Copolymer Emulsion" – DO NOT use vague terms like "Chemical Mix". |
| ✅ Packing List | YES | Detail net/gross weight and packaging type (drums, totes, etc.). |
| ✅ Prior Ruling (if available) | RECOMMENDED | If you have an existing CBP ruling for this product, cite it. |
✅ 2. Declaration Strategy (Key Tips)
🔥 “Material Specific, Form Clear, Tax Justified!”
| Scenario | Correct Declaration | Risk of Wrong Declaration |
|---|---|---|
| Raw Polymer Material | 3901.30.60.00 or 3901.90.55.01 |
If declared as 3209, customs may challenge the "Paint" intent. |
| Coating Base/Paint | 3209.10.00.00 or 3209.90.00.00 |
If declared as 3901, customs may question why it's not a "preparation". |
| Vague Name ("Chemical") | REJECTED | Leads to manual examination, delays, and potential misclassification penalties. |
📌 Critical Note:
The distinction between Chapter 39 and Chapter 32 often hinges on the principal use and commercial expectation.
- If sold as a raw chemical intermediate for further polymerization → Chapter 39.
- If sold as a direct component for paint/adhesive formulation → Chapter 32 is often preferred by industry, but customs may still view it as a polymer if it requires further processing.
Recommendation: Provide technical data showing if it is used directly in coating formulations or as a precursor.
✅ 3. Special Circumptions
| Situation | Handling Advice |
|---|---|
| Is it a "Paint" or a "Polymer"? | Check the GTSUS Explanatory Notes. Emulsions of polymers are generally Chapter 39. However, if it is a preparation (e.g., with additives like pigments, dryers), it moves to Chapter 32. Pure emulsion usually stays in 3901. |
| Section 122 Tariff | Ensure the product is not on any specific exclusion list. Current data indicates it is subject to the +10% Section 122 tariff. |
| Anti-Dumping/Countervailing Duty (AD/CVD) | CHECK! EVA copolymers from China are subject to AD/CVD proceedings. Verify if this specific modified emulsion is excluded or included in existing AD/CVD orders. This can double the tax burden. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Tax (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3901.30.60.00 / 3901.90.55.01 |
40.3% - 41.5% | N/A (Chemical) | High tariffs due to 301/122. |
| 🇨🇳 China | 3901.30.60.00 |
5.3% | N/A | Base rate only. |
| 🇪🇺 EU | 3901.30.00 |
6.5% | REACH Registration | No Section 301/122. |
| 🇬🇧 UK | 3901.30.00 |
6.5% | UK REACH | Post-Brexit alignment. |
| 🇯🇵 Japan | 3901.30.00 |
6.0% | Fertilizer Law (if applicable) | Generally low duties. |
📌 Conclusion:
- USA is the most expensive market due to layered punitive tariffs.
- EU/UK/Japan have significantly lower base rates but require strict chemical compliance (REACH, etc.).
📌 VI. Common Errors & Pitfall Guide (Blood-Teaching Lessons)
❌ Error 1: Declaring as "General Chemical" or "Unknown"
👉 Consequence: Customs seizes shipment for lack of description → 100% seizure risk.
❌ Error 2: Ignoring AD/CVD on EVA Copolymers
👉 Consequence: If your product falls under existing AD/CVD orders for EVA, you may face additional duties of 100-300% on top of the 41.5%. Must verify AD/CVD status!
❌ Error 3: Misclassifying as Chapter 32 without justification
👉 Consequence: If it's a raw polymer emulsion, customs will reclassify to Chapter 39, leading to penalties and back taxes.
❌ Error 4: Not declaring Lauroyl Modification
👉 Consequence: Customs may treat it as standard EVA, potentially affecting the specific subheading (e.g., 3901.30 vs 3901.90).
✅ Correct Practice:
"Ethylene-Vinyl Acetate-Lauroyl Copolymer Emulsion, Synthetic Polymer, Primary Form, For Use in [Specific Application], MSDS Attached, TDS Attached."
🎯 VII. Conclusion: Professional Declaration, Cost Control!
🎯 Remember the Mantra:
🔹 "Chapter 39 for Raw Polymer, Chapter 32 for Paint Prep."
🔹 "Check AD/CVD first – it’s the silent killer of EVA imports."
🔹 "US Taxes are High (40%+), Plan for Cash Flow."
📌 Pro Tip:
- Apply for a Binding Ruling from CBP before the first shipment to lock in the HS Code.
- Verify AD/CVD Status specifically for "EVA Copolymers" from your manufacturing plant.
- Consider Supply Chain Shift if AD/CVD applies; sourcing from Vietnam/Mexico may offer tariff advantages (but verify Rules of Origin strictly).
📣 Immediate Action:
📞 Consult Customs Broker + Verify AD/CVD + Submit Pre-Ruling
🚀 Clear Customs Smoothly, Protect Margins, Ensure Compliance!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Dollar of Tax Saved is Pure 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。