Hydrochlorofluorocarbon Refrigerant Mixture Low GWP
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 2903799030 | 38.7% | CN | US | 官方文档 |
| 3827310000 | 38.7% | CN | US | 官方文档 |
| 3827320000 | 38.7% | CN | US | 官方文档 |
| 3824995500 | 38.7% | CN | US | 官方文档 |
| 3824994900 | 41.5% | CN | US | 官方文档 |
商品图片
AI分析
❄️ Hydrochlorofluorocarbon (HCFC) Refrigerant Mixture | Low GWP
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is an "HCFC Refrigerant Mixture"?
Hydrochlorofluorocarbons (HCFCs), such as R-22, R-408A, and R-409A, are transitional substances used as refrigerants to replace high-Ozone Depletion Potential (ODP) Chlorofluorocarbons (CFCs). However, they still contain Chlorine, meaning they are not "Low GWP" (Global Warming Potential) in the modern environmental sense compared to HFOs or natural refrigerants. They are often blended to create specific performance profiles.
In international trade, these are classified as Halogenated Hydrocarbon Mixtures. The key distinction lies in whether they are defined as a specific chemical derivative (HCFCs) or a generic chemical mixture.
⚠️ Critical Distinction:
- If the product is a specific blend defined by its HCFC content (e.g., R-408A is primarily HCFC-125/142b/22), it may fall under specific HCFC headings.
- If it is a generic mixture of halogenated hydrocarbons without specific HCFC designation in the name, it falls under general halogenated hydrocarbon mixtures.
- Low GWP Claim: Be cautious. HCFCs are being phased out globally under the Montreal Protocol. Importers must ensure compliance with environmental regulations, even if the HS code classification focuses on chemical composition.
📦 II. HS Code Classification Details (Based on Provided Data)
Based on the provided , the following 5 HS Codes are potential classifications for "Hydrochlorofluorocarbon Refrigerant Mixture." The tax rates are identical for the first four codes, while the fifth has a slightly different base rate.
| HS Code | Summary / Reason for Classification | Total Tax Rate | Tax Details Breakdown |
|---|---|---|---|
2903.79.90.30 |
Halogenated Derivatives of Hydrocarbons: HCFCs are halogenated derivatives of hydrocarbons. This code serves as a catch-all (residual) category for HCFC mixtures that don't fit more specific subheadings. | 38.7% | Base Tariff: 3.7% Additional Tariff: 25.0% Section 122 Tariff: 10% |
3827.31.00.00 |
Specific HCFC Content: This code explicitly requires the good to contain HCFCs (halogenated derivatives of methane, ethane, or propane). It is the most direct classification if the product is clearly identified as an HCFC-based refrigerant. | 38.7% | Base Tariff: 3.7% Additional Tariff: 25.0% Section 122 Tariff: 10% |
3827.32.00.00 |
Application Form of HCFCs: This code covers mixtures where HCFCs are the primary material, specifically applied as refrigerants. It explicitly notes that it does not contain CFCs (Chlorofluorocarbons), distinguishing it from older, banned refrigerants. | 38.7% | Base Tariff: 3.7% Additional Tariff: 25.0% Section 122 Tariff: 10% |
3824.99.55.00 |
Halogenated Hydrocarbon Mixtures: This code classifies the product as a mixture of halogenated hydrocarbons. It is a broader chemical category for mixtures that do not fit the specific "refrigerant" subheadings of Chapter 38. | 38.7% | Base Tariff: 3.7% Additional Tariff: 25.0% Section 122 Tariff: 10% |
3824.99.49.00 |
Hydrocarbon Mixtures (Petrochemical Origin): This code views the product as a mixture of hydrocarbons (including HCFCs) derived from petroleum, shale oil, or natural gas. It is a broader chemical mixture category. | 41.5% | Base Tariff: 6.5% Additional Tariff: 25.0% Section 122 Tariff: 10% |
🔍 Key Insight:
- Codes 2903.79.90.30, 3827.31.00.00, 3827.32.00.00, and 3824.99.55.00 all result in a 38.7% total tax. They differ in legal phrasing but are practically equivalent in cost.
- Code 3824.99.49.00 results in a 41.5% total tax due to a higher base tariff (6.5% vs. 3.7%). Avoid this code if possible, as it is more expensive.
- Note on "Low GWP": Technically, HCFCs are not considered low GWP compared to HFOs (Hydrofluoroolefins) or natural refrigerants (R-290, R-744). However, the classification depends on the chemical composition (HCFC presence), not just the marketing term "Low GWP." If the mixture is primarily HCFC-based, it must be declared as such.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. Codes: 2903.79.90.30, 3827.31.00.00, 3827.32.00.00, 3824.99.55.00
| Item | Detail |
|---|---|
| Base Tariff | 3.7% (Ad Valorem) |
| Section 301 Additional Tariff (25%) | +25.0% (USITC Footnote 9903.88.01 applies to chemical products) |
| Section 122 Tariff (10%) | +10.0% (IEEPA surcharge on Chinese products) |
| Total Effective Tax Rate | 38.7% |
| Tax Calculation | CIF Value × 38.7% |
| De Minimis Eligibility | ❌ Not Eligible (Deny de minimis for Section 301 goods) |
| Legal Authority Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3827.31.00.00/3827.32.00.00/2903.79.90.30 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 25% Section 301 tariff is the largest component, reflecting US trade policy on Chinese chemicals.
- The 10% Section 122 tariff is a recent addition targeting specific Chinese imports under the International Emergency Economic Powers Act.
- Total 38.7% is a high tariff, significantly impacting profit margins. Pre-calculation is essential.
🎯 2. Code: 3824.99.49.00
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Authority Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3824.99.49.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- This code has a higher base tariff (6.5%) compared to the others (3.7%).
- Recommendation: Only use this code if other HS codes are legally inapplicable. Otherwise, the 2.8% extra tax (41.5% - 38.7%) is unnecessary.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must list chemical composition (e.g., % of HCFC-125, HCFC-142b), GWP value, and ODP value. |
| ✅ Safety Data Sheet (SDS) | ✔️ | Required for hazardous chemicals. Must include UN Number (e.g., UN 1036 for refrigerants). |
| ✅ Certificate of Origin (CO) | ✔️ | If not from China, to avoid surcharges. If from China, it triggers the 38.7% tax. |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Hydrochlorofluorocarbon Mixture" or specific refrigerant name (e.g., R-408A). Do not use vague terms like "Cooling Liquid." |
| ✅ Packing List | ✔️ | Detail net/gross weight. Refrigerants are often under pressure; ensure packaging complies with IATA/IMDG if shipped by air/sea. |
| ✅ EPA Certification / TSCA Compliance | ✔️ | HCFCs are regulated under the Montreal Protocol and TSCA. Provide proof of compliance. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Be Specific, Not Vague: HCFCs Demand Precision!"
| Situation | Correct Declaration | Wrong Practice |
|---|---|---|
| Mixed Refrigerant (e.g., R-408A) | "Hydrochlorofluorocarbon Mixture (HCFC-125/142b/22), Refrigerant Grade" | "Low GWP Coolant" → Ambiguous, may trigger scrutiny. |
| Pure HCFC (e.g., R-22) | "Hydrochlorofluorocarbon, R-22, Refrigerant" | "Refrigerant Gas" → Too vague, risks misclassification. |
| Shipment in Cylinders | "Refrigerant in Steel Cylinders, UN 1036" | "Chemical Liquid in Steel Bottles" → Misidentifies hazard class. |
| High GWP vs. Low GWP | If HCFC-based, declare as HCFC. If HFO-based, declare as HFO. | Claiming "Low GWP" for HCFCs can lead to legal issues if GWP > 150 (EPA SNAP program limits). |
✅ 3. Special Handling Cases
| Situation | Handling Advice |
|---|---|
| Environmental Compliance | HCFCs are phased out in many applications. Ensure the end-use is compliant with local EPA/SNAP regulations. |
| Pressure Vessels | Refrigerants are pressurized. Ensure cylinders are DOT/ISO certified. Mispackaging can lead to rejection. |
| Transshipment | If transshipped via a third country, ensure the certificate of origin proves Chinese origin to avoid surprise tariffs. |
| Labeling | Must include UN 1036 label, "Flammable" or "Non-Flammable" as per GHS, and "Keep Away from Heat." |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3827.31.00.00 / 3827.32.00.00 |
38.7% | EPA TSCA, DOT (for transport) | High tariff. Section 301 + 122 apply. |
| 🇨🇳 China | 3827.31.00.00 |
5% - 10% | Chemical Safety Permit | Lower tariff, but environmental controls are strict. |
| 🇪🇺 EU | 3824.99.55.00 |
~4.0% - 6.5% | REACH Registration, F-Gas Regulation | F-Gas Regulation strictly limits HCFC use in new equipment. |
| 🇦🇺 Australia | 3827.31.00.00 |
5% | AER Registration (Australia Environmental Register) | Similar to EU, strict F-Gas equivalent laws. |
| 🇯🇵 Japan | 3827.31.00.00 |
3.7% - 5% | Fire Service Act (for pressure vessels) | No additional surcharges for Chinese origin generally, but check for trade agreements. |
📌 Conclusion:
- USA has the highest cost due to 38.7% effective tax.
- EU and Australia have strict environmental laws (F-Gas) that may restrict the use of HCFCs, even if import is possible.
- China remains a major producer, but export restrictions may apply depending on environmental policies.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring HCFCs as "Low GWP" without specifying chemical composition.
👉 Consequence: Customs may reject the declaration for ambiguity, leading to delays or re-inspection. HCFCs have GWP values of 1,000+ (e.g., R-22 GWP=1810), which is not low GWP compared to HFOs (GWP < 10).
❌ Error 2: Using HS Code 3824.99.49.00 when 3827.31.00.00 is more specific.
👉 Consequence: Paying 41.5% tax instead of 38.7%. That’s an extra 2.8% on every shipment. Always choose the most specific applicable code.
❌ Error 3: Ignoring the Montreal Protocol compliance.
👉 Consequence: If the HCFCs are not recycled or are from banned sources, customs may seize the goods. Ensure you have the EPA SNAP or equivalent approval if applicable.
✅ Correct Practice:
"Hydrochlorofluorocarbon Mixture (HCFC-125/142b/22), R-408A, Refrigerant Grade, UN 1036, Net Weight 50kg per cylinder, Compliant with Montreal Protocol."
🎯 VII. Conclusion: Professional Declaration, Cost Control, and Compliance
🎯 Remember the Mantra:
🔹 "HCFCs are not 'Low GWP' in the modern sense; they are transitional."
🔹 "Use HS 3827.31/3827.32 for 38.7% tax, NOT 3824.99.49 (41.5%).”
🔹 "Always declare UN 1036 and chemical composition clearly."
📌 Pro Tip:
If your product is HFO-based (e.g., R-1234yf, R-1234ze), it is truly "Low GWP" and may fall under different HS codes (e.g., 2903.45 or 3824.99 with lower duties depending on the specific country's environmental exemptions). Do not label HCFCs as HFOs. Mislabeling is fraud.
📣 Immediate Action:
📞 Contact your customs broker + Provide SDS + Verify EPA Compliance
🚀 Ensure your refrigerant mixture is legally classified, environmentally compliant, and tax-optimized.
✨ Professional clearance starts with accurate classification!
💼 Every percentage point of tax matters in the chemical trade!
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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。