POM Resin Granules
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3907100000 | 41.5% | CN | US | 官方文档 |
| 3907290000 | 41.5% | CN | US | 官方文档 |
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AI分析
⚙️ POM Resin Granules (Polyoxymethylene / Acetal Resin)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Understand "POM Granules"?
POM (Polyoxymethylene), commonly known as Acetal Resin, is a high-performance engineering thermoplastic. In international trade, it is classified under Chapter 39 (Plastics and Articles Thereof). The critical distinction lies in identifying the specific chemical family within the "Polyacetals" category.
Polyacetals (POM): Specifically refers to homopolyacetal or copolyacetal resins. These are high-strength, rigid plastics often used for gears, bearings, and precision parts. Other Polyethers/Epoxides: Other plastic resins that do not fall under the strict definition of polyacetals.
⚠️ Key Distinction Point:
- If the product is strictly POM (Polyoxymethylene/Acetal) → It falls under HS Code 3907.10.00.00.
- If the product is misidentified or belongs to a different polyether group (not POM) → It may fall under HS Code 3907.29.00.00 (Other polyethers).
- Crucial Note: POM is chemically distinct. Do not confuse it with generic "polyethers" if it is indeed POM. However, if customs questions the classification or if the product is a different type of polyether, the higher tariff code applies.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Tax Rate (China to US) |
|---|---|---|---|
3907.10.00.00 |
Polyacetals (including POM/Acetal Resin) | POM Granules, Acetal Homopolymer/Copolymer | 0.0% (Base + Surtax) |
3907.29.00.00 |
Other Polyethers (Non-POM) | Epoxide resins, other polyethers not specified elsewhere | 31.5% (Base 6.5% + Surtax 25%) |
🔍 Key Reminder:
- POM Granules are specifically classified as Polyacetals under HS Code 3907.10.00.00.
- Misclassifying POM as "Other Polyethers" (3907.29.00.00) will result in a 31.5% total tax rate, which is a costly error.
- Ensure your technical data sheet explicitly states "Polyoxymethylene (POM)" or "Acetal" to support the3907.10classification.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: As per 2026 tariff schedule
🎯 1. 3907.10.00.00 —— Polyacetals (POM Resin Granules)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| Additional Surtax | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Eligibility | ❌ No (Not eligible for de minimis exemption if value exceeds threshold, but rate is 0% anyway) |
| Legal Basis | HS Code 3907.10.00.00 (Polyacetals in primary forms) |
📌 Explanation:
- POM (Polyoxymethylene) is classified under "Polyacetals."
- Under the provided data, the tax detail is "Base Tariff: 0.0%, Surtax: 0.0%."
- This results in a zero-duty entry for POM resins, making them highly competitive in cost compared to other plastics.
🎯 2. 3907.29.00.00 —— Other Polyethers (Misclassification Risk)
| Item | Content |
|---|---|
| Base Tariff Rate | 6.5% |
| Additional Surtax | +25.0% |
| Total Tax Rate | 31.5% |
| Tax Calculation | CIF Value × 31.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis | HS Code 3907.29.00.00 (Other polyethers, not specified elsewhere) |
📌 Note:
- If POM is incorrectly classified as "Other Polyethers" (e.g., due to vague product description), the duty jumps to 31.5%.
- This is a 31.5% cost increase for no reason.
- Always specify "Polyoxymethylene (POM)" in the commercial invoice to ensure classification under3907.10.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state "POM Resin Granules" or "Polyoxymethylene (Acetal)". Avoid vague terms like "Plastic Granules." |
| ✅ Product Specification Sheet | ✔️ | Must include chemical composition (100% POM or Copolymer), melting point, density, and form (granules). |
| ✅ HS Code Declaration Form | ✔️ | Declare HS Code 3907.10.00.00 with justification based on chemical structure. |
| ✅ Certificate of Origin (CO) | ✔️ | To prove origin as China (CN). |
| ✅ Packing List | ✔️ | Detail gross weight, net weight, and package dimensions. |
| ✅ Safety Data Sheet (SDS) | ✔️ | Required for chemical products, especially if shipped in bulk or with specific handling requirements. |
✅ 2. Declaration Tips (Key Mantras)
🔥 “Specify POM, Not Plastic! Clear Classification, Zero Duty!”
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| POM Granules (Acetal) | 3907.10.00.00 + "Polyoxymethylene Resin" |
Declare as "Plastic Pellets" → Risk of reclassification to 3907.29 (31.5%) |
| POM Granules + Additives | 3907.10.00.00 (if additives < critical %) |
Declare as "Composite Plastic" → Potential different classification |
| Other Polyethers (e.g., Epoxy) | 3907.29.00.00 |
Claim it's POM to avoid tax → Fraud Risk! |
📌 Warning:
- Do not use generic terms like "Plastic Granules" or "Raw Material."
- Do use specific chemical names: "Polyoxymethylene (POM)" or "Acetal Resin."
- If the product contains fillers (e.g., glass fiber), check if it still qualifies as "Polyacetals in primary forms." If yes,3907.10may still apply; if not, it may fall under a different subheading. Consult a customs broker for filled grades.
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Filled POM (e.g., 20% Glass Fiber) | Verify if it remains "Polyacetals." If yes, 3907.10 applies. If not, it may fall under 3907.99 or other. Check specific tariff notes. |
| Recycled POM | Recycled plastics may have different classification. Ensure "Primary Forms" criteria are met. |
| Sample Shipments | Even for samples, declare accurate HS Code. Tax is 0% for POM, so no issue. But misclassification can lead to penalties. |
| Bulk Container Load | Ensure MSDS/SDS is provided. Customs may require chemical analysis to confirm POM identity. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate (CN Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 3907.10.00.00 |
0.0% | None specific for plastic resins | Zero duty for POM. Avoid 3907.29 (31.5%). |
| 🇨🇳 China | 3907.10.00.00 |
5.0% | N/A (Import) | Standard import duty. |
| 🇪🇺 European Union | 3907.10.00 |
6.5% | REACH Registration Required | High regulatory barrier for chemicals. |
| 🇬🇧 United Kingdom | 3907.10.00 |
6.5% | UK REACH | Post-Brexit rules apply. |
| 🇦🇺 Australia | 3907.10.00 |
5.0% | No specific plastic cert | Standard FTA benefits if applicable. |
📌 Conclusion:
- US Duty on POM is 0%, making it highly advantageous.
- EU and UK have higher base duties (6.5%) and strict chemical regulations (REACH).
- Accuracy is key: Misclassifying POM as "Other Polyethers" in the US leads to a 31.5% penalty, which is unacceptable.
📌 VI. Common Errors & Pitfall Guide (Blood Lessons)
❌ Error 1: Declaring "Plastic Granules" without specifying POM
👉 Consequence: Customs may reclassify to 3907.29.00.00 → 31.5% duty + penalties!
❌ Error 2: Confusing POM with "Polyether" (generic term)
👉 Consequence: POM is a Polyacetal, not a generic polyether. Use correct chemical name.
❌ Error 3: Ignoring filled grades (e.g., Glass-Filled POM)
👉 Consequence: May change classification. Always disclose additives.
❌ Error 4: Not providing SDS/MSDS
👉 Consequence: Customs hold, delays, or rejection of shipment.
✅ Correct Approach:
"POM Resin Granules, Polyoxymethylene (Acetal), Virgin/Copolymer, Granular Form, HS Code: 3907.10.00.00"
🎯 VII. Conclusion: Precise Classification, Zero Cost, Smooth Clearance!
🎯 Remember the Mantra:
🔹 "POM is Polyacetal, HS 3907.10.00.00, 0% Duty, No Surcharge!"
🔹 "Don't call it 'Other Polyethers,' or you'll pay 31.5%!"
🔹 "Clear Description, Correct Code, Happy Clearance!"
📌 Pro Tip:
- If your POM resin is recycled or composite, consult a customs broker to confirm if it still qualifies for 3907.10.
- For bulk shipments, ensure MSDS/SDS is ready for inspection.
- Pre-classification Ruling: Consider applying for an Advance Ruling from US Customs if you are importing large volumes or unique formulations.
📣 Immediate Action:
📞 Contact your customs broker + Provide Spec Sheet + Declare "POM/Acetal" Explicitly
🚀 Enjoy 0% Duty and Fast Clearance for Your POM Resins!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Your Every Cent Saved 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。