Leather Silicone Oil Auxiliary
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3402499000 | 38.7% | CN | US | 官方文档 |
| 3906902000 | 41.3% | CN | US | 官方文档 |
| 3506105000 | 37.1% | CN | US | 官方文档 |
| 3402905050 | 38.7% | CN | US | 官方文档 |
| 3906905000 | 39.2% | CN | US | 官方文档 |
商品图片
AI分析
🧴 Leather Silicone Oil Auxiliary (Chemical Additives for Leather Processing)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What is "Leather Silicone Oil Auxiliary"?
Leather Silicone Oil Auxiliary refers to chemical additives used in the leather processing industry (tanning, dyeing, or finishing). These products typically contain silicone-based polymers, organic surfactants, or acrylic-based adhesives designed to soften, waterproof, or bond leather materials.
In international trade, classification depends heavily on the primary function and chemical composition: - Surfactant-based: If primarily used to reduce surface tension or aid in wetting/dyeing → Classified under Chapter 34 (Soap, Organic Surface-Active Agents). - Polymer-based (Acrylic/Silicone): If primarily an adhesive or coating component → Classified under Chapter 39 (Plastics) or Chapter 35 (Animal/ Vegetable Materials).
⚠️ Key Distinction:
- Is it a surface-active agent (cleaning/wetting aid)? → 3402
- Is it a modulated adhesive or plastic polymer? → 3506 or 3906
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the five potential HS Codes, ranked by logical inference:
| HS Code | Product Description | Application Scenario | Key Logic for Classification |
|---|---|---|---|
3402.49.90.00 |
Other Organic Surface-Active Agents (Preparations) | Leather auxiliaries acting as wetting agents or dispersants | Best Fit for Surfactants: Matches "organic surface-active agents" used as non-soap chemical additives. |
3402.90.50.50 |
Other Organic Surface-Active Agents & Preparations (Other) | General-purpose chemical auxiliaries with undefined specific function | Fallback Option: A "catch-all" category for chemical preparations not elsewhere specified, matching the "auxiliary" nature. |
3506.10.50.00 |
Modulated Adhesives, Prepared Glues | Adhesive auxiliaries used for bonding leather layers | Best Fit for Adhesives: Matches "modulated adhesives" based on the function of bonding, assuming no material conflict. |
3906.90.50.00 |
Other Primary Forms of Acrylic Polymers | Silicone/Acrylic-based auxiliaries in primary polymer form | Material-Based: If the product is primarily an acrylic polymer in primary form, this applies. |
3906.90.20.00 |
Other Plastic Materials in Primary Forms | Adhesive auxiliaries containing acrylic polymer components | Material-Based: Specifically for adhesives where acrylic polymer is the key component, matching "plastic" category. |
🔍 Critical Note:
- 3402 Series: Focuses on the chemical action (surface tension reduction, wetting).
- 3506/3906 Series: Focuses on the material structure (polymers, adhesives).
- No Conflict: The data states no material or form conflicts for any of these options, so the choice depends on the MSDS (Material Safety Data Sheet) and primary use case.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Additions)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 3402.49.90.00 —— Organic Surface-Active Agents
| Item | Content |
|---|---|
| Base Tariff | 3.7% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Tariff Rate | 38.7% |
| Calculation Basis | CIF Value × 38.7% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3402.49.90.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- 3.7% Base: Standard MFN rate for organic surface-active agents.
- 25% Section 301: U.S. Trade Act tariff on Chinese goods.
- 10% IEEPA: International Emergency Economic Powers Act surcharge on specific Chinese chemical imports.
- Total: 38.7% – High cost, requires careful cost-benefit analysis.
🎯 2. 3402.90.50.50 —— Other Surface-Active Agents (Catch-All)
| Item | Content |
|---|---|
| Base Tariff | 3.7% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Tariff Rate | 38.7% |
| Calculation Basis | CIF Value × 38.7% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Same as above |
📌 Note:
- Same tariff rate as3402.49.90.00.
- Use this only if the product does not fit the specific "49" subheading criteria.
🎯 3. 3506.10.50.00 —— Modulated Adhesives
| Item | Content |
|---|---|
| Base Tariff | 2.1% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge (Section 122) | +10.0% |
| Total Tariff Rate | 37.1% |
| Calculation Basis | CIF Value × 37.1% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3506.10.50.00 |
📌 Best Option for Cost Savings:
- Lowest Base Rate (2.1%) among all options.
- If your product is clearly an adhesive or binding agent, this is the most cost-effective classification.
🎯 4. 3906.90.20.00 & 3906.90.50.00 —— Acrylic Polymers (Plastics)
| Item | Content |
|---|---|
Base Tariff (3906.90.20.00) |
6.3% |
Base Tariff (3906.90.50.00) |
4.2% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge (Section 122) | +10.0% |
Total Tariff (3906.90.20.00) |
41.3% |
Total Tariff (3906.90.50.00) |
39.2% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Note:
- These are the most expensive options due to higher base rates (4.2%-6.3%).
- Only use if the product is primarily a plastic polymer and not best classified as a surfactant or adhesive.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Explanation |
|---|---|---|
| ✅ MSDS (Material Safety Data Sheet) | ✔️ | Crucial. Must clearly state: "Not a soap," "Organic Surface-Active Agent," or "Acrylic Polymer." |
| ✅ Product Specification Sheet | ✔️ | Detail chemical composition (e.g., % silicone, % acrylic). |
| ✅ Commercial Invoice | ✔️ | Use precise English terms: "Leather Processing Chemical Auxiliary," "Silicone Emulsion," or "Acrylic Adhesive." |
| ✅ Certificate of Origin | ✔️ | To prove CN origin and apply correct surcharges. |
| ✅ Packaging List | ✔️ | Net/Gross weight, container type. |
✅ 2. Declaration Strategy (Key Mantras)
🔥 "Function First, Material Second. Don't Mix Surfactants with Plastics!"
| Scenario | Correct HS Code | Wrong Practice |
|---|---|---|
| Mainly for wetting/dyeing/softening | 3402.49.90.00 or 3402.90.50.50 |
Misdeclare as "Plastic" → Higher risk of audit. |
| Mainly for bonding/gluing leather | 3506.10.50.00 |
Misdeclare as "Surfactant" → Incorrect function claim. |
| Primary component is Acrylic Polymer | 3906.90.50.00 |
Overlook material content → Risk of reclassification. |
✅ 3. Special Handling Tips
| Situation | Recommendation |
|---|---|
| Hybrid Products | If the product is both a surfactant AND an adhesive, declare based on primary function. If ambiguous, 3506.10.50.00 offers the lowest base rate (2.1%). |
| Silicone vs. Acrylic | Silicone oils are often classified under 3402 (surfactants) unless they are in primary polymer form. Check MSDS! |
| Packaging | Ensure containers are clearly labeled with chemical names to avoid "Unknown Chemical" detention. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Base Tariff | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3506.10.50.00 |
2.1% + 35% Surcharges | Total 37.1% (Lowest total). |
| 🇨🇳 China | 3402.49.90.00 |
Varies | Domestic trade follows different rules. |
| 🇪🇺 EU | 3824.72.90 |
~0-6.5% | Different classification system (Chapter 38). |
| 🇦🇺 Australia | 3402.90.90.90 |
~5-10% | Check AUSFTA if applicable. |
📌 Conclusion:
- USA Market: The 3506.10.50.00 classification is the most cost-effective due to the lowest base rate (2.1%).
- EU/Asia: Classifications differ significantly; consult local experts for non-US shipments.
📌 VI. Common Mistakes & Pitfall Guide (Blood Lessons)
❌ Mistake 1: Declaring "Silicone Oil" as a generic "Chemical" without specifying function.
👉 Consequence: Customs may classify under the highest applicable duty (e.g., 3906 series at 41.3%).
❌ Mistake 2: Confusing "Surface-Active Agent" with "Soap".
👉 Consequence: If misdeclared as soap, it may face different regulatory approvals (FDA/EPA).
❌ Mistake 3: Ignoring the IEEPA 10% Surcharge.
👉 Consequence: Budget miscalculation. Total tariff is Base + 25% + 10%. Do not forget the 10%!
✅ Correct Practice:
"Leather Auxiliary, Silicone-Based Emulsion, Used for Softening and Water Resistance, Not for Cleaning."
HS Code:3402.49.90.00OR3506.10.50.00(if adhesive function dominates).
🎯 VII. Conclusion: Professional Declaration Saves Money!
🎯 Remember the Mantra:
🔹 "Adhesive First? Use 3506 (37.1% Total)."
🔹 "Surfactant Second? Use 3402 (38.7% Total)."
🔹 "Pl聚合物 Last? Use 3906 (39-41% Total)."
🔹 "Always Add 35% (25% + 10%) to Base Rate!"
📌 Pro Tip:
If your product is primarily an adhesive for leather bonding, insist on 3506.10.50.00. It saves 1.6% compared to surfactant classifications. That’s real profit!
📣 Immediate Action:
📞 Contact your customs broker with the MSDS and request a Pre-Ruling for HS Code
3506.10.50.00if applicable.
🚀 Minimize Tariffs, Maximize Profit!
✨ Professional clearance starts with precise classification!
💼 Every percentage point saved is pure margin!
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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。