Polylactic Acid Granules (Primary Form)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3907995050 | 41.5% | CN | US | 官方文档 |
| 3907700000 | 41.5% | CN | US | 官方文档 |
| 3907700000 | 41.5% | CN | US | 官方文档 |
| 3907700000 | 41.5% | CN | US | 官方文档 |
| 3907700000 | 41.5% | CN | US | 官方文档 |
商品图片
AI分析
🧪 Polylactic Acid (PLA) Granules in Primary Forms
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Bioplastics
📌 I. Product Definition & Classification: Is Your PLA a "Polyester" or a "Polyether"?
Polylactic Acid (PLA), known in trade as Poly(lactic acid), is a thermoplastic aliphatic polyester derived from renewable resources like corn starch or sugarcane. In international trade, its classification depends strictly on its chemical structure and physical state.
Key Distinction:
Is it a Polyester? PLA is chemically a polyester (polyhydroxyalkanoate).
Is it a Primary Form? Granules, pellets, or powders are considered "primary forms" under HS Chapter 39.
⚠️ Critical Classification Note:
While PLA is often grouped with general "Other Polyesters" (3907.99), specific nomenclature may direct it to a dedicated subheading if explicitly listed. However, based on the provided data, we must analyze the two most relevant HS Codes: 1. 3907.70.00.00: Specifically mentions "Poly(lactic acid)". 2. 3907.99.50.50: A catch-all for "Other polyesters" if the specific PLA code is not deemed applicable or if the goods fall under a broader "Other" category due to specific formulation.
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Applicable Scenario | Tax Rate (Total) |
|---|---|---|---|
3907.70.00.00 |
Poly(lactic acid) Category: Polyacetals, other polyethers and epoxide resins, in primary forms |
PLA granules, pellets, or powders specifically identified as Poly(lactic acid) | 31.5% |
3907.99.50.50 |
Other polyesters: Other: Other Other Category: Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms |
PLA if classified under the general "Other Polyesters" bucket, or blended formulations not explicitly listed under 3907.70 | 31.5% |
🔍 Important Observation:
Both HS Codes in the provided data carry the identical total tax rate of 31.5%. This is a crucial advantage for importers, as the specific subheading (70.00 vs 99.50) does not change the final duty cost in this specific dataset, but accuracy in declaration is still required for compliance.
💰 III. Detailed Tax Rate Breakdown (2026 Latest)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Inferred from the high "Additional Tariff" typical of Section 301 measures)
✅ Effective Time: Current Trade Policies (Section 301 / IEEPA)
🎯 1. HS Code 3907.70.00.00 — Poly(lactic acid)
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% (General / MFN Rate) |
| Additional Tariff (Section 301) | +25.0% (Trade Remedy Tariff on Chinese Goods) |
| Total Tax Rate | 31.5% |
| Calculation Base | CIF Value (Cost + Insurance + Freight) × 31.5% |
| De Minimis Exemption | ❌ Not Eligible (Goods subject to Section 301 tariffs are generally excluded from the $800 de minimis exemption) |
| Legal Basis Path | HTSUS: 3907.70.00.00 → 301 Tariff List: Item 3907.70 → USITC Footnote |
📌 Explanation:
- 6.5% is the standard Most Favored Nation (MFN) duty for synthetic polymers in primary forms.
- 25.0% is the punitive tariff imposed on Chinese-origin goods under Section 301 of the Trade Act of 1974.
- PLA is a high-value, eco-friendly material, but it is not exempt from these tariffs unless a specific exclusion applies (which is rare and requires separate application).
🎯 2. HS Code 3907.99.50.50 — Other Polyesters (Including PLA if misclassified or broadly categorized)
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% |
| Additional Tariff (Section 301) | +25.0% |
| Total Tax Rate | 31.5% |
| Calculation Base | CIF Value × 31.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS: 3907.99.50.50 → 301 Tariff List: Item 3907.99 → USITC Footnote |
📌 Note:
Even if customs authorities classify PLA under the broader "Other Polyesters" heading due to ambiguity in specific resin formulations, the tax burden remains 31.5%. Consistency in documentation is key to avoiding audits.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Essential Documentation Checklist
| Document | Required? | Purpose |
|---|---|---|
| ✅ Technical Data Sheet (TDS) | Yes | Proves the product is Polylactic Acid (PLA) and not a generic polyester or PVC. |
| ✅ Certificate of Origin (CO) | Yes | Critical for determining if the 25% tariff applies (China origin triggers it). |
| ✅ Commercial Invoice | Yes | Must clearly state: "Polylactic Acid Granules, Primary Form, HS 3907.70.00.00". |
| ✅ Bill of Lading (B/L) | Yes | Verify weight and quantity match invoice. |
| ✅ FDA Registration (If for Food Contact) | Conditional | If PLA is used for food packaging, FDA compliance is mandatory for US entry. |
✅ 2. Declaration Tips (Crucial for Accuracy)
🔥 "Be Specific: Name It PLA, Don't Call It 'Bioplastic'!"
| Scenario | Correct Declaration | Incorrect Declaration | Risk |
|---|---|---|---|
| Pure PLA Granules | Polylactic Acid (PLA), Primary Form, HS 3907.70.00.00 |
Biodegradable Plastic Pellets |
High Risk: Misclassification → Delay + Audit |
| PLA Blends | PLA/PHA Blend, 80/20, Primary Form |
Other Polyesters |
Medium Risk: May fall under 3907.99, but tax is same here. |
| Recycled PLA | Recycled Polylactic Acid, Primary Form |
Waste Plastic |
High Risk: Recycled polymers in primary form are still Chapter 39, not waste. |
✅ 3. Special Considerations for PLA
| Situation | Advice |
|---|---|
| Food-Grade PLA | Ensure FDA 21 CFR compliance is documented. US Customs may request proof of food-safe status. |
| Composite Materials | If PLA is mixed with fibers (glass/carbon) and not just granules, it may shift to Chapter 38 or 40. Keep it as "Primary Form" (granules/powders) to stay in 3907. |
| Origin Shifting | If PLA is manufactured in Vietnam or Thailand using Chinese feedstock, proper substantial transformation rules must be proven to avoid the 25% tariff. Simply transshipping Chinese PLA does not change origin. |
🌍 V. Global Market Comparison (2026 Overview)
| Country/Region | Recommended HS Code | Duty Rate (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3907.70.00.00 |
31.5% (6.5% + 25%) | Section 301 Tariff applies. No exemption for bioplastics. |
| 🇨🇳 China | 3907.70.00.00 |
6.5% | Standard import duty. No Section 301 counter-tariffs on imports into China. |
| 🇪🇺 EU | 3907.61.00 / 3907.90 |
6.5% - 0% | May qualify for 0% under GSP or specific green trade agreements. Check EUR.1 form. |
| 🇬🇧 UK | 3907.61.00 |
6.5% | Post-Brexit tariff schedule. Generally aligned with EU rates. |
📌 Conclusion:
- The USA is the most expensive market for Chinese-origin PLA due to the 25% additional tariff.
- Biodegradability does NOT exempt PLA from tariffs.
- If shipping to the US, consider third-country manufacturing (e.g., Thailand, Vietnam) with verified substantial transformation to potentially mitigate the 25% rate.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring PLA as "Plastic Granules" without specifying Polylactic Acid.
👉 Consequence: Customs may default to a higher duty rate or request extensive lab testing, causing delays of 2-4 weeks.
❌ Mistake 2: Assuming "Biodegradable" means "Duty-Free".
👉 Consequence: False. Current US trade policy does not offer duty-free status for bioplastics from China. You will pay the full 31.5%.
❌ Mistake 3: Using HS Code 3921 (Plates/Sheets) for Granules.
👉 Consequence: Incorrect classification. Granules are Primary Forms (Chapter 3907), not Articles (Chapter 3921). This leads to penalties for misdeclaration.
✅ Correct Practice:
"Polylactic Acid (PLA) Resin, Primary Form, Food-Grade, For 3D Printing/Film Extrusion, Made in China, HS 3907.70.00.00"
🎯 VII. Conclusion: Optimize Your Bioplastics Supply Chain
🎯 Key Takeaway:
🔹 PLA is taxed as a standard synthetic polymer (6.5%) PLUS a punitive tariff (25%).
🔹 Total Cost Impact: 31.5% of CIF value.
🔹 No Green Exemption: Current US policies do not favor PLA with tax breaks.
📌 Pro Tip:
If your volume is large, consider:
1. Advance Ruling: Apply for a Binding Ruling from CBP to confirm the HS code and tariff liability.
2. Supply Chain Diversification: Source PLA resin from non-China countries (e.g., NatureWorks in USA, Total Corbion in Europe) to avoid the 25% Section 301 tariff.
3. Value-Added Processing: Export PLA-based products (e.g., finished 3D printed parts) instead of raw granules, as finished goods may have different duty structures (though still likely high for China origin).
📣 Immediate Action:
📞 Contact your customs broker with the Technical Data Sheet to confirm the exact chemical composition.
📉 Calculate landed cost with the 31.5% tariff included.
🚀 Plan your inventory to avoid cash flow shocks from high duty payments.
✨ Precision in Classification Saves Money in Bioplastics!
💼 Don’t let tariffs melt your profit 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。