High Resilience Ethylene Elastomer Resin
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3901901000 | 35.0% | CN | US | 官方文档 |
| 3901909000 | 41.5% | CN | US | 官方文档 |
商品图片
AI分析
🧪 High Resilience Ethylene Elastomer Resin (Polyethylene-based)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "High Resilience Ethylene Elastomer"?
High Resilience Ethylene Elastomer Resin refers to polymers of ethylene (Polyethylene, PE) that have been modified or processed to possess elastomeric properties (rubber-like elasticity). In international trade, these materials are crucial for packaging, automotive parts, wire insulation, and consumer goods.
The critical distinction lies in the physical form and properties: 1. Elastomeric PE (Ethylene Elastomers): These materials exhibit significant elasticity, resilience, and flexibility. They are distinct from standard rigid or semi-rigid plastics. 2. Non-Elastomeric PE (Other PE): Standard high-density (HDPE), low-density (LDPE), or linear low-density (LLDPE) plastics that do not meet the specific definition of "elastomeric" in tariff classifications.
⚠️ Key Distinction Point:
- If the material is explicitly defined or behaves as an elastomer (high elasticity, recovery after deformation) → It falls under 3901.90.10.00.
- If the material is standard Polyethylene (plastic-like, lower elasticity, rigid or semi-rigid) → It falls under 3901.90.90.00.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Elastomeric Property? |
|---|---|---|---|
3901.90.10.00 |
Polymers of ethylene, in primary forms: Other: Elastomeric | TPE (Thermoplastic Elastomers), PE-based rubbers, flexible packaging films with high stretch | ✅ Yes |
3901.90.90.00 |
Polymers of ethylene, in primary forms: Other: Other: Other | Standard HDPE/LDPE pellets, rigid pipes, general plastic containers | ❌ No |
🔍 Important Reminder:
- Elastomeric classification requires proof. Customs may request material safety data sheets (MSDS) or physical property tests showing high elasticity and resilience.
- If declared as "Elastomeric" but found to be standard rigid plastic, customs may reclassify to3901.90.90.00, triggering higher tariffs and potential penalties.
- "Primary forms" include granules, flakes, powders, or liquids. If processed into finished articles (e.g., gloves, tubes), different HS codes apply (e.g., Chapter 40 or 3904/3926).
💰 III. 2026 Latest Tariff Rate Detail (Including Additional Taxes, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 November 10 onwards (including subsequent imports)
🎯 1. 3901.90.10.00 —— Polyethylene, Elastomeric
| Item | Content |
|---|---|
| Basic Duty Rate | 0.0% (ad valorem) |
| USITC Additional Duty | +25.0% (Section 301 Duties) |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption Available? | ❌ No (Subject to Section 301) |
| Legal Basis Path | USITC:3901.90.10.00 → SECTION301:3901.90 |
📌 Explanation:
- Although the basic duty is 0%, the 25% Section 301 additional tariff applies to all elastomeric polyethylene products originating from China.
- This is a high-cost category due to the specific trade war surcharge.
- No de minimis exemption applies, meaning even small shipments are fully subject to the 25% tax.
🎯 2. 3901.90.90.00 —— Polyethylene, Other (Non-Elastomeric)
| Item | Content |
|---|---|
| Basic Duty Rate | 6.5% (ad valorem) |
| USITC Additional Duty | +25.0% (Section 301 Duties) |
| Total Tax Rate | 31.5% |
| Tax Calculation | CIF Value × 31.5% |
| De Minimis Exemption Available? | ❌ No (Subject to Section 301) |
| Legal Basis Path | USITC:3901.90.90.00 → SECTION301:3901.90 |
📌 Note:
- Standard polyethylene products face a higher total tax rate (31.5%) compared to elastomeric versions (25%).
- This counter-intuitive result occurs because elastomeric PE enjoys a 0% basic duty, while other PE types have a 6.5% basic duty.
- However, misclassification is risky. If you declare as "Elastomeric" to save taxes but the product is standard PE, you will face audits, back taxes, and penalties.
🛠️ IV. Customs Clearance Practical Advice (Battle-Proven Pitfall Guide)
✅ 1. Documentation Checklist (All Required)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must explicitly state "Elastomeric" or "Polyethylene Elastomer" and include physical properties (elongation, tensile strength). |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Confirms chemical composition and physical state. |
| ✅ Product Photos (Granules/Pellets) | ✔️ | Show raw material form, not finished goods. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Ethylene Elastomer Resin, Primary Form". |
| ✅ Certificate of Origin (CO) | ✔️ | Proves Chinese origin (triggers Section 301 taxes). |
| ✅ Packing List | ✔️ | Details weight, volume, and packaging type. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 “Elastomer 0% Basic, Other 6.5% Base. Both +25% USITC. Misclass? Pay the Price!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| True Ethylene Elastomer | 3901.90.10.00 |
Declare as 3901.90.90.00 → Overpay 6.5% |
| Standard PE (HDPE/LDPE) | 3901.90.90.00 |
Declare as 3901.90.10.00 → Underpay, Risk Audit/Fines |
| Finished PE Articles (e.g., Bags) | Different HS Code (e.g., 3926) | Declare as raw resin → Classification Error |
| Non-Chinese Origin | Check for Exclusions | Assume Section 301 applies → Unnecessary Cost |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Resin | Provide customer specs + material test reports to prove "Elastomeric" nature. |
| Blended Polymers | If >50% ethylene by weight, classify under Chapter 39. If it’s a blend with rubber, may fall under Chapter 40. |
| Exporting from Non-China | If origin is Vietnam, Mexico, etc., Section 301 taxes may not apply. Apply for preferential tariff. |
| Finished Goods (e.g., Elastomer Sheets) | Do not use HS 3901.xxxxxx. Use appropriate finished goods HS code (e.g., 3920.xx or 4008.xx). |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3901.90.10.00 (Elastomeric)3901.90.90.00 (Other) |
25% (Elastomeric) 31.5% (Other) |
FDA (if food contact), Prop 65 | High tariff impact on Chinese goods. |
| 🇨🇳 China | 3901.90.10.003901.90.90.00 |
0% - 6.5% (Import Duty) | CCC (if applicable) | No additional trade war taxes. |
| 🇪🇺 EU | 3901.90.00 (Combined) |
6.5% (Standard) | REACH, RoHS | No Section 301 equivalent. |
| 🇦🇺 Australia | 3901.90.00 |
5% | RCM | Free Trade Agreement benefits possible. |
| 🇯🇵 Japan | 3901.90.00 |
0% - 5% | PSE | JIS standards may apply. |
📌 Conclusion:
- USA is the most impacted market due to the 25% Section 301 tariff.
- Elastomeric PE is slightly cheaper (25%) than non-elastomeric PE (31.5%) in the US, but both are heavily taxed.
- Consider supply chain diversification to non-China origins if volume is high.
📌 VI. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)
❌ Mistake 1: Declaring standard LDPE as "Elastomeric" to save 6.5%
👉 Consequence: Customs audit, reclassification to 31.5%, plus fines and storage fees.
❌ Mistake 2: Ignoring the "Primary Form" requirement
👉 Consequence: If imported as finished sheets or films, HS code 3901.xx is incorrect. Must use Chapter 3904 or 3926 codes.
❌ Mistake 3: Assuming "Plastic" and "Elastomer" are interchangeable
👉 Consequence: Technical documentation fails to prove elasticity. Customs defaults to 3901.90.90.00 (31.5%).
✅ Correct Approach:
"High Resilience Ethylene Elastomer Resin, Granules, Primary Form, Tensile Strength XX MPa, Elongation XX%. Model XYZ, Compliant with REACH/RoHS."
🎯 VII. Conclusion: Precision Classification Saves Money!
🎯 Remember the Mnemonic:
🔹 "Elastomer: 0% Base + 25% Section 301 = 25% Total"
🔹 "Other PE: 6.5% Base + 25% Section 301 = 31.5% Total"
🔹 "Misclassify? Pay Double Penalty!"
📌 Pro Tip:
If your polyethylene elastomer resin is sourced from Vietnam, India, or Thailand, you may avoid Section 301 taxes. Ensure your Certificate of Origin clearly states the country of manufacture to claim preferential treatment or zero additional tariffs where applicable.
📣 Take Action Now:
📞 Contact a professional customs broker + Provide Material Specs + Apply for Advance Ruling (if eligible)
🚀 Ensure your High Resilience Ethylene Elastomer Resin clears customs smoothly, minimizes tax burden, and boosts profit margins!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percentage Point of Tax Saves Counts!
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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。