Modified Polyethylene Petroleum Resin
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3901905501 | 41.5% | CN | US | 官方文档 |
| 3807000000 | 35.1% | CN | US | 官方文档 |
| 3911200000 | 41.5% | CN | US | 官方文档 |
| 3901909000 | 41.5% | CN | US | 官方文档 |
| 3911902500 | 41.1% | CN | US | 官方文档 |
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AI分析
🧪 Modified Polyethylene Petroleum Resin: HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Analysis
🌐 HS Code Reference & Customs Strategy | Professional Grade Clearance Guide
Product: Modified Polyethylene Petroleum Resin
Key Components: Polyethylene (Ethylene Polymer), Petroleum Resin, Modified/Altered State
This product represents a complex chemical mixture. The classification hinges on whether it is viewed primarily as an ethylene polymer (Chapter 39) or a petroleum resin preparation (Chapter 38/39). Below is the detailed breakdown based on the provided data.
⚠️ Critical Warning:
This product is subject to high punitive tariffs (Section 301 & IEEPA) when imported into the United States from China. Total effective tax rates range from 35.1% to 41.5%. Misclassification can lead to severe penalties and delays.
📦 1. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, there are 5 potential HS Codes. The choice depends on the precise chemical structure and regulatory interpretation of "Modified."
| HS Code | Product Description | Matching Logic (Summary) | Total Tax Rate |
|---|---|---|---|
| 3901.90.55.01 | Other Polyethylene (Primary Shape) | "Polyethylene" matches "Ethylene Polymer." "Modified resin" fits the logic of "Ethylene Copolymers (Primary Shape)." No material conflict. | 41.5% |
| 3807.00.00.00 | Petroleum Resins & Pitch | "Petroleum Resin" falls under preparations based on rosin/resin acids/plant asphalt. "Polyethylene modified" fits the chemical preparation form. | 35.1% |
| 3911.20.00.00 | Petroleum Resins (Chapter 39) | Material matches "Petroleum Resin" definition under Chapter 39. No shape or use conflict. | 41.5% |
| 3901.90.90.00 | Other Polyethylene (Primary Shape) | Material is Polyethylene (Ethylene Polymer). Shape is Primary (Resin/Polymer). Fits "Other" category for Ethylene Polymers. | 41.5% |
| 3911.90.25.00 | Other Petroleum Resins (Modified Aromatic) | Material is "Petroleum Resin," specifically "Modified Aromatic." Fully matches material and chemical structure requirements. | 41.1% |
🔍 Key Distinction:
- Codes 3901 & 3911 treat the product primarily as a Polymer/Resin (Chapter 39).
- Code 3807 treats it as a Chemical Preparation/Resin (Chapter 38).
- Risk: If classified as 3807, the base tariff is lower (0.1%), but the total tax is still high due to附加 taxes. If classified under 39xx, the base tariff is higher (6.1%-6.5%).
💰 2. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 3901.90.55.01 & 3901.90.90.00 & 3911.20.00.00
Category: Ethylene Polymers / Petroleum Resins (High Base Tariff)
| Item | Content |
|---|---|
| Base Tariff | 6.5% (Ad Valorem) |
| Section 301 Additional Tariff | +25.0% (USITC Footnote) |
| IEEPA Additional Tariff | +10.0% (Targeting China/HK products, effective Nov 10, 2025) |
| Total Effective Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Denied |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3901.90.55.00 → FOOTNOTE |
📌 Explanation:
- The 6.5% base tariff reflects the standard Most Favored Nation (MFN) rate for these polymers/resins.
- The +25% is the standard Section 301 tariff for Chinese goods in this category.
- The +10% is the new IEEPA surcharge added in late 2025.
- Total: 41.5%. This is a high-cost item for US importers.
🎯 2. 3911.90.25.00
Category: Modified Petroleum Resins
| Item | Content |
|---|---|
| Base Tariff | 6.1% (Ad Valorem) |
| Section 301 Additional Tariff | +25.0% |
| IEEPA Additional Tariff | +10.0% |
| Total Effective Tax Rate | 41.1% |
| Tax Calculation | CIF Value × 41.1% |
| De Minimis Exemption | ❌ Denied |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3911.90.25.00 → FOOTNOTE |
📌 Explanation:
- Slightly lower base rate (6.1%) due to specific subheading for "Modified Aromatic" resins.
- Total tax is 41.1%, still extremely high.
🎯 3. 3807.00.00.00
Category: Petroleum Resins & Pitch (Preparation)
| Item | Content |
|---|---|
| Base Tariff | 0.1% (Ad Valorem) |
| Section 301 Additional Tariff | +25.0% |
| IEEPA Additional Tariff | +10.0% |
| Total Effective Tax Rate | 35.1% |
| Tax Calculation | CIF Value × 35.1% |
| De Minimis Exemption | ❌ Denied |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3807.00.00.00 → FOOTNOTE |
📌 Explanation:
- Lowest Total Tax Rate (35.1%) among the options.
- High Risk: Customs may challenge this classification if the product is predominantly polyethylene (a polymer) rather than a resin preparation. If challenged, the rate jumps to 41.5%.
- Strategy: Only use this code if your product is predominantly a chemical preparation (e.g., mixed with other binders, solvents, or additives) and not a pure polymer blend.
🛠️ 3. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must detail % of Polyethylene vs. Petroleum Resin. |
| ✅ Chemical Composition Analysis | ✔️ | SDS (Safety Data Sheet) and COA (Certificate of Analysis) are critical. |
| ✅ Product Photos (Labeled) | ✔️ | Show raw form (pellets, powder, liquid) and packaging. |
| ✅ Third-Party Lab Report | ✔️ | Confirm "Modified" nature: Is it physically blended or chemically grafted? |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Modified Polyethylene Petroleum Resin" + HS Code. |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for proving CN origin (for tariff calculation). |
| ✅ Packing List | ✔️ | Detail net/gross weight, number of packages. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Material Dictates Code, Form Dictates Rate, Modify Carefully!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Pure Polyethylene Blend | 3901.90.55.00 or 3901.90.90.00 |
Mislabel as "Petroleum Resin" → Risk of 41.5% if audited. |
| Chemical Preparation/Resin | 3807.00.00.00 |
Mislabel as "Polymer" → Risk of 41.5%. |
| Modified Aromatic Resin | 3911.90.25.00 |
Generic "Resin" → Risk of misclassification. |
| Any of the above | Declare Full Composition | Hiding "Polyethylene" content → Customs seizure. |
📌 Critical Point:
- If the product is >50% Polyethylene, it is likely Chapter 39.
- If it is a chemical mixture/preparation where petroleum resin is the primary functional component, Chapter 38 might apply, but it is high-risk.
✅ 3. Special Handling Cases
| Case | Handling Advice |
|---|---|
| OEM Custom Resin | Provide client order + formulation sheet. Avoid "generic" descriptions. |
| Hybrid Material (Polymer + Resin) | If it’s a copolymer or grafted, it’s usually 3901 or 3911. Do not use 3807 unless it’s a simple mix. |
| Used/Recycled Material | Additional environmental regulations may apply. Declare as "Recycled" if applicable. |
| Sample vs. Bulk | Samples are subject to the same taxes. Do not use "gift" or "sample" to avoid taxes. |
🌍 4. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tax Rate (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3901.90.55.00 / 3807.00.00.00 |
35.1% - 41.5% | None required for clearance, but SDS needed | Highest tax burden due to Section 301 + IEEPA. |
| 🇨🇳 China | 3901.90.55.00 / 3807.00.00.00 |
0% - 6.5% | CCC (if applicable) | Lower tax, but export restrictions may apply. |
| 🇪🇺 EU | 3901.90.90 / 3807.00.00 |
0% - 6.5% | REACH Registration | No punitive tariffs, but REACH compliance is strict. |
| 🇬🇧 UK | 3901.90.90 / 3807.00.00 |
0% - 6.5% | UKCA | Post-Brexit rules apply. |
| 🇯🇵 Japan | 3901.90.90 / 3807.00.00 |
0% - 6.5% | PSE (if electrical) | Low tariffs, but strict safety standards. |
📌 Conclusion:
- USA is the most expensive market for this product due to 35.1%-41.5% effective tariffs.
- EU/UK/Japan are more cost-effective, but REACH (EU) compliance is a major hurdle for chemical products.
📌 5. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Classifying as 3807 without proof of "chemical preparation."
👉 Consequence: Customs may reassess as 3901/3911 → 6.4% higher tax + penalties.
❌ Mistake 2: Under-declaring "Polyethylene" content.
👉 Consequence: Customs lab tests will reveal true composition → Back taxes + fines.
❌ Mistake 3: Ignoring IEEPA 10% surcharge.
👉 Consequence: Incorrect tax calculation → Payment rejection at port.
❌ Mistake 4: Using "Resin" as a generic term without specifying "Petroleum" or "Polyethylene."
👉 Consequence: Customs query → Delays (2-4 weeks) for clarification.
✅ Correct Practice:
"Modified Polyethylene Petroleum Resin, Primary Shape, Contains X% Polyethylene, Y% Petroleum Resin, Z% Additives. For Use in [Application]."
🎯 6. Final Recommendations: Professional Clearance, Cost Optimization
🎯 Remember Mnemonic:
🔹 "Polyethylene = Chapter 39 (41.5%), Petroleum Resin Prep = Chapter 38 (35.1%). Prove the chemistry!"
🔹 "HS Code determines tax, tax determines profit. One mistake, thousands lost!"
📌 Pro Tip:
- If importing into the USA, consider Advance Rulings from CBP to lock in the HS Code.
- For EU/UK, ensure REACH Registration is complete before shipment.
- Consult a Customs Broker to review your SDS and formulation sheet before filing.
📣 Immediate Action:
📞 Contact your Customs Broker + Provide SDS & COA + Apply for Pre-Ruling if possible.
🚀 Smooth Clearance, Efficient Export, Maximized Profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Tax is Calculated Precisely!
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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。