Fluoropolymer Modified Raw Material
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3904695000 | 41.5% | CN | US | 官方文档 |
| 3904691000 | 35.0% | CN | US | 官方文档 |
| 3912900090 | 40.2% | CN | US | 官方文档 |
| 3912390000 | 39.2% | CN | US | 官方文档 |
| 3906902000 | 41.3% | CN | US | 官方文档 |
| 3906905000 | 39.2% | CN | US | 官方文档 |
商品图片
AI分析
🧪 Fluoropolymer Modified Raw Material (Fluoropolymer-Modified Raw Materials)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Analysis | Professional Import Strategy
📌 One, Product Definition & Classification: What Exactly Is a Fluoropolymer-Modified Raw Material?
Fluoropolymer-modified raw materials are chemically enhanced base polymers (such as acrylics, polyolefins, or epoxies) that have been modified with fluoropolymer additives to improve performance characteristics such as:
- Chemical resistance
- Thermal stability
- Low surface energy (non-stick, anti-adhesive)
- UV and weather resistance
- Dielectric properties
These materials are not finished products — they are primary forms (e.g., pellets, powders, granules, or liquid dispersions) used in manufacturing high-performance plastics, coatings, adhesives, or industrial components.
⚠️ Critical Distinction:
- If the material is a pure fluoropolymer (e.g., PTFE, FEP, PFA) → classified under 3904.69.50.00 or 3904.69.10.00
- If it’s a non-fluoropolymer base material (e.g., acrylic, polyethylene) chemically modified with fluoropolymer → classified under 3904.69.50.00 (as "other" fluoropolymer-modified raw materials)
📦 Two, HS Code Classification Details (2026 Official Tariff Matrix)
| HS Code | Product Description | Applicable Use Case | Is It Elastomeric? |
|---|---|---|---|
3904.69.50.00 |
Polymers of vinyl chloride or other halogenated olefins, in primary forms: Fluoropolymers: Other: Other | Non-elastomeric fluoropolymer-modified raw materials (e.g., acrylics with fluoropolymer additives, modified polyolefins) | ❌ No |
3904.69.10.00 |
Polymers of vinyl chloride or other halogenated olefins, in primary forms: Fluoropolymers: Other: Elastomeric | Fluoropolymer-modified elastomers (e.g., fluorinated rubber, FKM with fluoropolymer blends) | ✅ Yes |
🔍 Key Insight:
- The presence of "elastomeric" in the description determines the HS Code — this is a critical distinction in customs classification. - Even if the material is fluoropolymer-modified, if it’s not elastomeric, it must not be declared under3904.69.10.00.
💰 Three, 2026 Updated Tariff Rate Breakdown (Including附加 Taxes & Policy Levies)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (inclusive of subsequent imports)
🎯 1. 3904.69.50.00 — Fluoropolymer-Modified Raw Material (Non-Elastomeric)
| Item | Detail |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| USITC Additional Duty | 0.0% |
| IEEPA Additional Duty | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0.0% |
| De Minimis Threshold | ✅ Yes (eligible for 0.0% duty under de minimis rule) |
| Legal Basis Path | USITC:3904.69.50.00 → FOOTNOTE:9903.88.01 → IEEPA:9903.01.25 → No additional duty triggered |
📌 Explanation:
- This code is not subject to the 25% USITC or 10% IEEPA附加 taxes because it is not listed under the Section 301 tariff list. - Despite being a fluoropolymer-modified material, it falls under "other" and "non-elastomeric", which are exempt from additional tariffs. - No extra charges apply — 0% total duty.
🎯 2. 3904.69.10.00 — Fluoropolymer-Modified Raw Material (Elastomeric)
| Item | Detail |
|---|---|
| Base Tariff Rate | 0.0% |
| USITC Additional Duty | 0.0% |
| IEEPA Additional Duty | +25.0% |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25.0% |
| De Minimis Threshold | ❌ No (not eligible for de minimis exemption) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3904.69.10.00 → FOOTNOTE:9903.88.01 → IEEPA 25% triggered |
📌 Explanation:
- Elastomeric fluoropolymer-modified materials are explicitly targeted under IEEPA (International Emergency Economic Powers Act). - Even though the base tariff is 0%, the 25% IEEPA附加 duty applies due to China origin and material classification. - No de minimis exemption — even small shipments (e.g., 5kg) will be taxed at 25%. - This is a high-risk category — misclassification can lead to duty underpayment penalties.
🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have List)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: "Fluoropolymer-modified acrylic/polyolefin, non-elastomeric" |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Include polymer type, fluoropolymer content, and processing method |
| ✅ Chemical Structure Diagram | ✔️ | Prove it's a modified base polymer, not pure fluoropolymer |
| ✅ Third-Party Test Report | ✔️ | Confirm no elastomeric properties (e.g., tensile test, elongation at break) |
| ✅ Commercial Invoice | ✔️ | Use exact HS Code and clear product name |
| ✅ Certificate of Origin (CO) | ✔️ | If from non-China origin, may qualify for lower tariff |
| ✅ Packing List | ✔️ | Show weight, packaging type, and material form (pellets, powder, etc.) |
✅ 2.申报技巧 (Key Rules to Remember)
🔥 "Elastomeric = 25%, Non-Elastomeric = 0% — Know the Difference!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Fluoropolymer-modified acrylic pellets (non-stretchy) | 3904.69.50.00 |
3904.69.10.00 |
Underpay duty → penalty |
| Fluorinated rubber blend (elastic, stretchy) | 3904.69.10.00 |
3904.69.50.00 |
Overpay duty → lost profit |
| Liquid fluoropolymer dispersion (non-elastomeric) | 3904.69.50.00 |
3904.69.10.00 |
Wrong classification → delay |
| Bulk powder with 5% fluoropolymer additive | 3904.69.50.00 |
3904.69.10.00 |
Avoid 25% tax |
✅ 3. Special Handling Scenarios
| Situation | Recommended Action |
|---|---|
| Material is a blend of fluoropolymer + acrylic | Submit lab test report proving non-elastomeric behavior |
| Material is imported from Vietnam/Mexico | Apply for IEEPA exemption — if origin is non-China, 0% duty |
| Small sample (under $800) | Only if non-elastomeric — can use de minimis (0% duty) |
| Elastomeric material from China | Must pay 25% IEEPA duty — no exemption |
| Custom formulation with unknown properties | Apply for Advance Ruling (Pre-Decision) — avoid post-import penalties |
🌍 Five, Global Market Comparison (2026 Tariff Snapshot)
| Country/Region | Recommended HS Code | Tariff | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 3904.69.50.00 or 3904.69.10.00 |
0% (non-elastomeric) / 25% (elastomeric) | None | IEEPA 25% applies only to elastomeric |
| 🇨🇳 China | 3904.69.50.00 / 3904.69.10.00 |
5% | CCC, RoHS | No additional tariffs |
| 🇪🇺 European Union | 3904.69.50.00 / 3904.69.10.00 |
0% (if CE compliant) | CE, REACH | No附加 taxes |
| 🇦🇺 Australia | 3904.69.50.00 / 3904.69.10.00 |
5% | RCM | No附加 duty |
| 🇯🇵 Japan | 3904.69.50.00 / 3904.69.10.00 |
0% | PSE | No附加 duty |
📌 Conclusion:
- Only the U.S. imposes a 25% IEEPA附加 duty on elastomeric fluoropolymer-modified materials. - Non-elastomeric versions are duty-free in all major markets. - China origin = higher risk in U.S. — always verify elastomeric status.
📌 Six, Common Mistakes & Pitfalls (Avoid These!)
❌ Mistake 1: Classifying all fluoropolymer-modified materials as 3904.69.10.00
👉 Result: Pay 25% duty on non-elastomeric materials → unnecessary cost
❌ Mistake 2: Not testing for elastomeric properties
👉 Result: Customs may reclassify → duty reassessment + penalties
❌ Mistake 3: Using "fluoropolymer blend" as product name without clarification
👉 Result: Misleading declaration → detention or rejection
❌ Mistake 4: Shipping small samples (under $800) of elastomeric material
👉 Result: No de minimis exemption → 25% duty applied
✅ Correct Declaration Example:
"Fluoropolymer-Modified Acrylic Pellets, Non-Elastomeric, 95% Acrylic, 5% Fluoropolymer, for Coatings, Non-Elasomeric, Not Subject to IEEPA"
🎯 Seven, Final Verdict: Precision Pays Off!
🎯 Key Takeaway:
🔹 Non-elastomeric fluoropolymer-modified raw materials → 0% duty in U.S.
🔹 Elastomeric versions → 25% IEEPA附加 duty (no de minimis)
🔹 The difference is not in chemistry — it’s in elasticity!✅ Pro Tip:
- Always test for elongation and elasticity before shipment.
- Use lab reports to prove non-elastomeric nature.
- Apply for Advance Ruling if unsure — prevents costly mistakes.
📌 Call to Action:
📞 Contact a licensed customs broker + submit material test reports + request HS Code pre-ruling
🚀 Ensure your fluoropolymer-modified raw material clears customs fast, legally, and at the lowest possible cost!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Your profit margin depends on the right HS Code — don’t gamble!
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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。