Plastic Modifier Compound
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3902300000 | 41.5% | CN | US | 官方文档 |
| 3916905000 | 40.8% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926904590 | 38.5% | CN | US | 官方文档 |
| 3902100000 | 41.5% | CN | US | 官方文档 |
商品图片
AI分析
🧪 Plastic Modifier Compound (PP Modified Plastic)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Understand "PP Modified Plastic"?
PP Modified Plastic (Polypropylene Modified Plastic) is a composite material obtained by blending polypropylene (PP) with other additives (such as fillers, impact modifiers, or coupling agents) to improve its mechanical properties, thermal stability, or processability.
In international trade, its classification depends on its physical form and chemical nature: * Primary Forms (Pellets/Granules): Treated as polymer products. * Semi-finished Products (Rods/Tubes): Treated as plastic articles. * Other Shapes: Treated as other plastic articles.
⚠️ Key Distinction Point:
- If it is in pellet/granule form (primary shape) → Classified under Chapter 39 (Plastics and Articles Thereof, Primary Forms) or 3902 (Polymers of Propylene).
- If it is in rod/tube form → Classified under 3916 (Monofilament, Rods, Tubes).
- If it is in other shapes (non-primary) → Classified under 3926 (Other Articles of Plastics).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Tax Detail Breakdown |
|---|---|---|---|
3902.30.00.00 |
Polymers of propylene, modified plastic | PP raw materials, pellets/granules | Total Tax: 41.5% Base: 6.5% + Section 301: 25.0% + Section 122: 10% |
3916.90.50.00 |
Other plastic monofilament, rods, tubes | PP rods, tubes, extruded shapes | Total Tax: 40.8% Base: 5.8% + Section 301: 25.0% + Section 122: 10% |
3926.90.99.89 |
Other plastic articles, not specified | Finished parts, irregular shapes | Total Tax: 22.8% Base: 5.3% + Section 301: 7.5% + Section 122: 10% |
3926.90.45.90 |
Other plastic articles, primary form* | Note: Described as "primary form" but classified under other articles | Total Tax: 38.5% Base: 3.5% + Section 301: 25.0% + Section 122: 10% |
3902.10.00.00 |
Polymers of propylene, primary form | Standard PP polymer, unmodified or basic primary form | Total Tax: 41.5% Base: 6.5% + Section 301: 25.0% + Section 122: 10% |
🔍 Important Reminder:
- "Primary Form" usually refers to pellets, granules, powder, or liquids. If your PP modified plastic is in pellet form,3902.30.00.00or3902.10.00.00is typically the most accurate classification.
- "Other Articles" (3926series) applies if the product is already shaped into rods, tubes, or other specific forms that are not considered "primary forms."
- Section 122 Tariff: This 10% additional tariff applies specifically to certain Chinese-origin plastics and plastic products under U.S. trade regulations.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Additions)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current regulations (Section 301 and Section 122 apply)
🎯 1. 3902.30.00.00 —— Polymers of Propylene (Modified)
| Item | Content |
|---|---|
| Base Tariff Rate | 6.5% (ad valorem) |
| USITC Additional Tax (Section 301) | +25% |
| Section 122 Additional Tax | +10% |
| Total Tariff Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible (High tax rate disqualifies it from $800 de minimis exemption) |
| Legal Basis Path | USITC:3902.30.00.00 → FOOTNOTE:301 → IEEPA:122 |
📌 Explanation:
- "Base Tariff 6.5%" is the standard MFN (Most Favored Nation) rate for propylene polymers.
- "Section 301 Additional Tax 25%" is from the U.S. Trade Act Section 301 tariffs on Chinese goods.
- "Section 122 Additional Tax 10%" is a specific additional tariff for certain plastic products.
- Total 41.5% is a very high tariff, requiring advance planning!
🎯 2. 3916.90.50.00 —— Other Plastic Rods/Tubes
| Item | Content |
|---|---|
| Base Tariff Rate | 5.8% |
| USITC Additional Tax (Section 301) | +25% |
| Section 122 Additional Tax | +10% |
| Total Tariff Rate | 40.8% |
| Tax Calculation | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3916.90.50.00 → FOOTNOTE:301 → IEEPA:122 |
📌 Note:
- If your PP modified plastic is extruded into rods or tubes, it falls under this code.
- Even though the base rate is slightly lower (5.8%), the Section 301 and 122 taxes push the total to 40.8%.
🎯 3. 3926.90.99.89 —— Other Plastic Articles
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% |
| USITC Additional Tax (Section 301) | +7.5% |
| Section 122 Additional Tax | +10% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3926.90.99.89 → FOOTNOTE:301 → IEEPA:122 |
📌 Strategic Insight:
- This code has the lowest total tax rate (22.8%) among the options provided.
- Crucial: This classification applies only if the product is not in primary form (pellets) and not rods/tubes. It is for "other" shapes.
- Caution: Misclassification here can lead to penalties. Ensure the product shape truly fits "other articles."
🎯 4. 3926.90.45.90 —— Other Plastic Articles (Primary Form Note)
| Item | Content |
|---|---|
| Base Tariff Rate | 3.5% |
| USITC Additional Tax (Section 301) | +25% |
| Section 122 Additional Tax | +10% |
| Total Tariff Rate | 38.5% |
| Tax Calculation | CIF Value × 38.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3926.90.45.90 → FOOTNOTE:301 → IEEPA:122 |
📌 Note:
- Despite the summary mentioning "primary form," this code is under Chapter 39 Part 90 (Other Articles), which usually contradicts primary form classification.
- The high Section 301 tax (25%) results in a high total tax of 38.5%.
🎯 5. 3902.10.00.00 —— Polymers of Propylene (Primary Form)
| Item | Content |
|---|---|
| Base Tariff Rate | 6.5% |
| USITC Additional Tax (Section 301) | +25% |
| Section 122 Additional Tax | +10% |
| Total Tariff Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3902.10.00.00 → FOOTNOTE:301 → IEEPA:122 |
📌 Note:
- This is the standard code for unmodified or standard PP in primary form.
- If your product is "modified,"3902.30.00.00is more accurate, but the tax rate is the same (41.5%).
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Mandatory)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: PP content, additives, physical form (pellets/rods/etc.), melting point, density. |
| ✅ MSDS/SDS | ✔️ | Material Safety Data Sheet is critical for plastic shipments. |
| ✅ Product Photos | ✔️ | Clear images showing the physical form (pellets, granules, rods, etc.). |
| ✅ Commercial Invoice | ✔️ | Must clearly state "PP Modified Plastic" and the exact HS Code. |
| ✅ Packing List | ✔️ | Detail net/gross weight, dimensions. |
| ✅ Certificate of Origin (CO) | ✔️ | Required for tariff calculation and Section 122 applicability. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Form Determines Code, Shape Dictates Tax!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| PP Modified Pellets/Granules | 3902.30.00.00 (Modified) or 3902.10.00.00 (Primary) |
Misclassifying as "Other Articles" to get lower tax → Risk of Penalty |
| PP Modified Rods/Tubes | 3916.90.50.00 |
Declaring as pellets → Mismatch |
| PP Modified Parts (Non-primary) | 3926.90.99.89 (Check applicability) |
Declaring as pellets → Incorrect Form |
| Unmodified PP Pellets | 3902.10.00.00 |
Declaring as modified → Overcomplication |
📌 Key Rule:
- Pellets/Granules = Primary Form → Chapter 39, Part 02 (3902.xx).
- Rods/Tubes = Chapter 39, Part 16 (3916.xx).
- Other Shapes = Chapter 39, Part 26 (3926.xx).
✅ 3. Special Situations Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom PP | Provide customer design specs + formula (if possible) to justify "Modified" status. |
| Mixed Forms in One Shipment | Declare separately! Do not mix pellets and rods in one line item. |
| High Filler Content | If filler content is high, ensure it doesn't change the essential character of the plastic. |
| Section 122 Applicability | Verify if your product falls under the specific list for Section 122. Some plastic additives may be exempt, but PP modified plastics generally are subject to it. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3902.30.00.00 (for pellets) |
41.5% (Total) | None specific | Section 301 + 122 apply. High cost. |
| 🇨🇳 China | 3902.30.00.00 |
6.5% | CCC (if applicable) | No Section 301. Lower cost. |
| 🇪🇺 EU | 3902.30.00.00 |
0% (Most Likely) | REACH, RoHS | Check for specific plastic restrictions. |
| 🇦🇺 Australia | 3902.30.00.00 |
5.0% | ACCC Standards | No Section 301. |
| 🇯🇵 Japan | 3902.30.00.00 |
5.0% (Likely) | PSE (if electrical) | No Section 301. |
📌 Conclusion:
- The U.S. is the most expensive market for PP modified plastics due to Section 301 (25%) and Section 122 (10%) tariffs.
- Total Tax of 41.5% significantly impacts profit margins.
- EU, Australia, and Japan are more favorable with much lower or zero base tariffs and no Section 301/122 equivalents.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring "PP Pellets" as "Other Plastic Articles" (3926) to avoid Section 301.
👉 Consequence: Customs will reclassify, impose penalties, and charge 41.5% + back taxes.
❌ Mistake 2: Ignoring Section 122.
👉 Consequence: Underpayment of 10% additional tariff. Customs will demand payment + interest.
❌ Mistake 3: Not specifying "Modified" on the invoice.
👉 Consequence: If inspected, customs may reclassify to unmodified (3902.10) or vice versa, causing delays.
❌ Mistake 4: Misidentifying physical form (e.g., declaring rods as pellets).
👉 Consequence: Misdeclaration, potential seizure or heavy fines.
✅ Correct Practice:
"PP Modified Plastic, Pellet Form, Polypropylene Base, Filled with Talc, for Injection Molding, Model XYZ, MSDS Attached"
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember the Mnemonic:
🔹 "Pellets go to 3902, Rods to 3916, Other Shapes to 3926."
🔹 "USA Tax is High: 41.5% is the norm for pellets."
🔹 "Check Section 122: 10% Extra for Plastics."
📌 Pro Tip:
- If you are exporting to the U.S., consider transshipment or supply chain diversification (e.g., sourcing from Vietnam or Mexico if possible) to mitigate Section 301/122 tariffs.
- Apply for an Advance Ruling from U.S. Customs and Border Protection (CBP) to confirm the correct HS Code and tariff liability.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide Product Photos + Apply for Advance Ruling
🚀 Ensure your PP Modified Plastic clears customs smoothly, avoids penalties, and maximizes profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Every Cent of Cost is Worth Precision Calculation!
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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。