Low Aromatic Mixed Alkyl Naphthalene
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Based on the constraints provided, here is the detailed classification, tax analysis, and clearance guide for Low Aromatic Mixed Alkyl Naphthalene.
⛽ Low Aromatic Mixed Alkyl Naphthalene (LAMN)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Full Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know “LAMN”?
Low Aromatic Mixed Alkyl Naphthalene (LAMN) is a high-performance, synthetic lubricant base oil derived from naphthalene. It is primarily used in the manufacturing of synthetic lubricants, hydraulic fluids, and brake fluids due to its: - High viscosity index - Low volatility - Excellent thermal and oxidative stability - Low pour point
Key Distinction in International Trade: LAMN is not a crude oil or a simple aromatic solvent. It is a chemically modified petroleum product. In customs classification, it falls under Chapter 27 (Mineral Fuels, Oils and Distillation Products), specifically as processed hydrocarbons.
⚠️ Critical Classification Point:
- If the product is primarily used as a lubricant base oil and has been processed to reduce aromatics, it is classified under 2710.
- It is NOT classified under Chapter 38 (Chemical Products) unless it is a prepared anti-knock compound or a specific chemical intermediate, which is rare for standard LAMN base stocks.
- Do not confuse with "Naphtha" (Chapter 27, HTS 2707) or "Alkylbenzenes" (HTS 2902). LAMN is a mixed alkyl naphthalene.
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Application | Aromatic Content | Note |
|---|---|---|---|---|
2710.19.65.00 |
Low Aromatic Mixed Alkyl Naphthalenes | Synthetic lubricants, hydraulic fluids, brake fluids | <1% aromatics (typically) | Primary Code for LAMN |
2710.19.71.00 |
Other oils, including fuel oils: Light oils and preparations (excluding lubricating oils) | Solvents, blending stocks | Higher aromatics | Often confused with LAMN |
3824.99.92.90 |
Prepared binding agents for foundry molds/cores | Not applicable | N/A | Incorrect classification |
2902.90.00.00 |
Other cyclic hydrocarbons | Chemical intermediates | Variable | Only if sold as pure chemical intermediate, not base oil |
🔍 Key Reminder:
- The U.S. Harmonized Tariff Schedule (HTS) explicitly lists 2710.19.65.00 for "Low aromatic mixed alkyl naphthalenes."
- If the product contains more than 1% aromatics or is not specifically "low aromatic," it may fall under 2710.19.71.00 (Other light oils).
- Always verify the Technical Data Sheet (TDS) for aromatic content percentage. If <1%, use 2710.19.65.00.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Duties, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 onwards (including subsequent imports)
🎯 1. 2710.19.65.00 —— Low Aromatic Mixed Alkyl Naphthalenes
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Additional Duty | +25% (from USITC Footnote 9903.88.01, Section 301) |
| IEEPA Additional Duty | +10% (against China/Hong Kong products, from November 10, 2025) |
| Total Tariff Rate | 35% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:2710.19.65.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 25% USITC duty is part of the Section 301 tariffs on specific Chinese chemical and petroleum products.
- The 10% IEEPA duty is the new addition effective November 2025, targeting a broader range of Chinese imports.
- Total 35% is a significant cost factor. Importers must budget for this or consider alternative supply chains.
🎯 2. 2710.19.71.00 —— Other Light Oils (If misclassified or non-low aromatic)
| Item | Content |
|---|---|
| Base Tariff Rate | 2.5% |
| USITC Additional Duty | +25% |
| IEEPA Additional Duty | +10% |
| Total Tariff Rate | 37.5% |
| Tax Calculation | CIF Value × 37.5% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:2710.19.71.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- If the product does not meet the strict definition of "Low Aromatic" (<1%), it may be classified here, resulting in a higher effective tax rate (37.5% vs 35%).
- Correct classification is crucial to avoid overpayment or penalties.
🛠️ IV. Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (None Missing)
| Document | Required | Description |
|---|---|---|
| ✅ Technical Data Sheet (TDS) | ✔️ | Must specify Aromatic Content (%), Viscosity, Density, and CAS Number |
| ✅ Formula/Composition Statement | ✔️ | From manufacturer, confirming it is Mixed Alkyl Naphthalene |
| ✅ Product Photos (Label & Bulk) | ✔️ | Clear view of drum/container labels, model numbers, and origin marks |
| ✅ Safety Data Sheet (SDS) | ✔️ | Classify as non-hazardous or hazardous depending on flash point; required for transport |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Low Aromatic Mixed Alkyl Naphthalene, Lube Base Oil" |
| ✅ Certificate of Origin (CO) | ✔️ | If from China, confirms origin for tariff determination |
| ✅ Packing List | ✔️ | Net/Gross weight, packaging type (drums, ISO tanks) |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 “Aromatics Low, Code 65, Tariff 35%, Don’t Delay!”
| Scenario | Correct Declaration Method | Wrong Practice |
|---|---|---|
| LAMN with <1% aromatics | 2710.19.65.00 |
Misdeclare as 2710.19.71.00 → 37.5% tax |
| LAMN with >1% aromatics | 2710.19.71.00 |
Declare as 2710.19.65.00 → Penalty for misclassification |
| Mixed with other base oils | Composite Good Rules | Declare separately → Audit risk |
| Used as solvent | Incorrect Chapter | If used as solvent but declared as lube base → Rejection |
✅ 3. Special Handling
| Scenario | Handling Advice |
|---|---|
| OEM Lubricant Base Oil | Provide customer purchase order + TDS to prove end-use |
| Transport via ISO Tank | Ensure tank cleaning certificate is provided to avoid contamination claims |
| Flash Point Concerns | If flash point <60°C, it may be classified as Dangerous Goods (DG). Ensure UN number is declared correctly |
| Origin Marking | Clearly mark "Made in China" on all containers to avoid origin evasion accusations |
🌍 V. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 2710.19.65.00 |
35% | No specific | High tariff due to 301/IEEPA |
| 🇨🇳 China | 2710.19.65.00 |
2.5% | No specific | Low import tariff |
| 🇪🇺 EU | 2710.19.99 |
0% | REACH | Check REACH registration for chemicals |
| 🇦🇺 Australia | 2710.19.65 |
5% | No specific | General rate |
| 🇯🇵 Japan | 2710.19.65 |
0% | No specific | Free trade agreement benefits may apply |
📌 Conclusion:
- USA is the most expensive market for LAMN from China due to 35% total tariff.
- EU and Japan offer favorable tariff conditions (0%-5%), but strict REACH/EPA regulations apply.
- Consider supply chain diversification if shipping to the US to mitigate tariff risks.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring LAMN as "Naphtha" (2707.99.50)
👉 Consequence: Classification error → Seizure or heavy penalty. Naphtha is a different chemical structure.
❌ Error 2: Ignoring Aromatic Content
👉 Consequence: If aromatics >1%, using 2710.19.65.00 leads to underpayment → Audit and back taxes.
❌ Error 3: Missing SDS for Transport
👉 Consequence: Cargo held at port → Demurrage charges and delays.
❌ Error 4: Not Declaring "Low Aromatic"
👉 Consequence: Customs may classify as general lubricating oil → Higher base tariff (if any) + Audit risk.
✅ Correct Practice:
“Low Aromatic Mixed Alkyl Naphthalene, Synthetic Lubricant Base Oil, Aromatic Content <1%, CAS 65145-08-4, Model LAMN-100, Made in China”
🎯 VII. Conclusion: Professional Declaration, Cost Savings, Efficiency!
🎯 Remember the Mnemonic:
🔹 “Aromatics Low, Code 65, Tariff 35, Don’t Mess Up!”
🔹 “HS Code is King, Tariff Difference is Huge, Declaration Error Costs Big!”
📌 Tips:
- If your LAMN is originally produced in Vietnam, Thailand, or India, you may avoid IEEPA tariffs, reducing total rate to 25% or 0% depending on FTAs.
- Consider applying for an Advance Ruling from US Customs to confirm 2710.19.65.00 classification.
📣 Immediate Action:
📞 Contact a Professional Customs Broker + Provide TDS + Apply for HS Code Advance Ruling
🚀 Let your LAMN clear smoothly, efficiently, and cost-effectively!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Cost Deserves Precise Calculation!
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