Polyvinyl Acetate Emulsion
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3905120000 | 39.0% | CN | US | 官方文档 |
| 3905210000 | 39.0% | CN | US | 官方文档 |
| 3506915000 | 37.1% | CN | US | 官方文档 |
| 3506990000 | 37.1% | CN | US | 官方文档 |
商品图片
AI分析
🧪 Polyvinyl Acetate Emulsion (PVA Emulsion)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy 📌 1. Product Definition & Classification: Do You Really Understand "PVA Emulsion"?
Polyvinyl Acetate (PVA) Emulsion is a white, viscous liquid widely used in adhesives (glues), paints, and coatings. In international trade, its classification depends heavily on its chemical composition, physical state, and intended use. It is primarily categorized under Chapter 39 (Plastics) or Chapter 35 (Proteinaceous Substances/Glues).
Key Distinction Points: - Chemical Identity: Is it a polymer of vinyl acetate (3905) or a prepared glue/adhesive (3506)? - Physical State: Is it a water dispersion (emulsion) or a dry powder? - Preparation: Is it pure/polymeric or "prepared" with additives?
⚠️ Critical Note: - Pure/Primary Polymers: If classified as a plastic raw material, it falls under HS 3905. - Prepared Adhesives: If classified as a finished glue/adhesive product, it falls under HS 3506. - Tariff Impact: The difference between Chapter 39 and 35 can result in significant tax variations due to different base rates and applicable supplementary tariffs.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the four primary HS Codes for Polyvinyl Acetate Emulsion:
| HS Code | Product Description | Application Scenario | Tax Rate (Total) | Tax Breakdown |
|---|---|---|---|---|
3905.12.00.00 |
Polyvinyl Acetate Emulsion, Material: Polyvinyl Acetate, Form: Water Dispersions | Raw polymer emulsions, industrial plasticizers, basic adhesive bases | 39.0% | Base: 4.0%, Section 301: 25.0%, Section 122: 10% |
3905.21.00.00 |
Polyvinyl Acetate Emulsion, Material: Vinyl Acetate, Form: Aqueous Solutions | Vinyl acetate-based emulsions, chemical intermediates | 39.0% | Base: 4.0%, Section 301: 25.0%, Section 122: 10% |
3506.91.50.00 |
Polyvinyl Acetate Emulsion, Classified as Polyvinyl Acetate Polymer, Chemical Form | Prepared adhesives containing PVA polymers, formulated glues | 37.1% | Base: 2.1%, Section 301: 25.0%, Section 122: 10% |
3506.99.00.00 |
Polyvinyl Acetate Emulsion, Classified as Prepared Polymer Adhesives, No Specific Form/Use Conflict | General prepared glues, mixed adhesive formulations, finished adhesive products | 37.1% | Base: 2.1%, Section 301: 25.0%, Section 122: 10% |
🔍 Key Insight: - Chapter 39 (3905.xx): Treats the emulsion as a plastic material. Higher base tariff (4.0%). - Chapter 35 (3506.xx): Treats the emulsion as a prepared glue/adhesive. Lower base tariff (2.1%). - Why the difference? Customs may classify PVA emulsion as a "prepared adhesive" if it contains specific additives, binders, or is marketed specifically as a glue, rather than a raw polymer.
💰 3. 2026 Latest Tariff Rate Details (Including Supplementary Taxes)
✅ Applicable Country: United States (US) ✅ Origin: China (CN) ✅ Effective Time: Current tariffs apply (Section 301 & Section 122)
🎯 1. 3905.12.00.00 & 3905.21.00.00 —— PVA Emulsion as Plastic Polymer
| Item | Content |
|---|---|
| Base Tariff | 4.0% (Ad Valorem) |
| Section 301 Supplementary Tax | +25.0% (USITC Footnote 9903.88.01) |
| Section 122 Supplementary Tax | +10.0% (Specific to China/China-related goods) |
| Total Tariff Rate | 39.0% |
| Tax Calculation | CIF Value × 39.0% |
| De Minimis Exemption | ❌ Not Applicable (High tariff goods are excluded from de minimis) |
| Legal Basis Path | HTSUS:3905.12/21 → USITC:Section301 → USTR:Section122 |
📌 Explanation: - Base 4.0%: Standard MFN rate for vinyl acetate polymers. - Section 301 (25%): Trade war tariffs on Chinese plastic materials. - Section 122 (10%): Additional tariff targeting specific Chinese chemical imports. - Total 39%: This is a high-cost category. Importers must factor this into pricing strategies.
🎯 2. 3506.91.50.00 & 3506.99.00.00 —— PVA Emulsion as Prepared Adhesive
| Item | Content |
|---|---|
| Base Tariff | 2.1% (Ad Valorem) |
| Section 301 Supplementary Tax | +25.0% (USITC Footnote 9903.88.01) |
| Section 122 Supplementary Tax | +10.0% (Specific to China/China-related goods) |
| Total Tariff Rate | 37.1% |
| Tax Calculation | CIF Value × 37.1% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:3506.91/99 → USITC:Section301 → USTR:Section122 |
📌 Note: - Savings: Choosing this classification can save 1.9% in total tariffs compared to Chapter 39. - Condition: Requires justification that the product is a "prepared adhesive" (e.g., contains specific binders, thickening agents, or is sold as a finished glue). - Risk: If customs audits and determines the product is a raw polymer, they may reclassify it to 3905 and demand additional duties.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Required | Description |
|---|---|---|
| ✅ Technical Data Sheet (TDS) | ✔️ | Must specify chemical composition, solid content, viscosity, and pH. |
| ✅ Safety Data Sheet (SDS) | ✔️ | Required for hazmat classification (usually UN 3082 or UN 1263 if flammable). |
| ✅ Commercial Invoice | ✔️ | Clearly state "Polyvinyl Acetate Emulsion" or "PVA Adhesive". Avoid vague terms like "Glue". |
| ✅ Certificate of Origin | ✔️ | Proof of Chinese origin to apply correct Section 301/122 rates. |
| ✅ Bill of Lading/Air Waybill | ✔️ | Match description with invoice. |
| ✅ Formulation Details | ✔️ | Critical: If claiming HS 3506, provide proof of "preparation" (additives, mixtures). |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Raw Polymer = 3905, Prepared Glue = 3506. Document the Difference!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Pure PVA Emulsion (Raw Material) | 3905.12.00.00 or 3905.21.00.00Desc: "Polyvinyl Acetate Emulsion, Raw Polymer" |
Misdeclare as "Glue" → Risk of reclassification to 3506 (lower tax) but potential fraud charge if not prepared. |
| Finished Adhesive (Mixed with fillers/binders) | 3506.91.50.00 or 3506.99.00.00Desc: "Prepared Adhesive, PVA Based" |
Misdeclare as Raw Polymer → Overpay 1.9% tax unnecessarily. |
| Vague Description ("Chemical Liquid") | REJECT | Vague descriptions lead to delays, inspections, and potential penalties. |
✅ 3. Special Case Handling
| Case | Handling Advice |
|---|---|
| Flammability | If flash point < 60°C, it may be classified as Hazmat (UN 1263). Requires special packaging and marking. |
| High Solid Content | If solid content > 50%, it may be considered closer to a "paste" or "gel". Provide TDS to justify liquid dispersion status. |
| Mixed Shipments | Do not mix PVA Emulsion with other chemicals unless they are compatible. Separate bills of lading recommended for clarity. |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3905.12.00.00 / 3506.99.00.00 |
37.1% - 39.0% | EPA TSCA, OSHA Hazmat | High tariffs due to Section 301 & 122. |
| 🇨🇳 China | 3905.12.00.00 / 3506.99.00.00 |
~0% - 5% | None | Import tax may be low, but VAT applies. |
| 🇪🇺 EU | 3905.12.00.00 / 3506.91.00.00 |
~5% - 6.5% | REACH Registration | No Section 301 equivalent, but REACH compliance is strict. |
| 🇮🇳 India | 3905.12.00.00 |
~7.5% - 12% | BIS Certification | Varies by specific product type. |
📌 Conclusion: - USA: Highest cost due to Section 301 + Section 122. Must optimize classification to 3506 if legally justified. - EU/India: More moderate tariffs, but regulatory compliance (REACH/BIS) is key. - China: Low import duty, but high VAT (13%).
📌 6. Common Mistakes & Pitfall Guide (Blood and Tears Lessons)
❌ Mistake 1: Misclassifying "Prepared Adhesive" as "Raw Polymer" to avoid higher base rates. 👉 Consequence: Customs audit finds additives → Reclassification to 3905 → Back taxes + Penalties.
❌ Mistake 2: Ignoring Section 122 Tariffs. 👉 Consequence: Assuming only Section 301 (25%) applies → Underpayment by 10% → Customs seizure or fines.
❌ Mistake 3: Vague description "Chemical Glue" on Invoice. 👉 Consequence: CBP delays shipment for inspection → Demurrage charges at port.
❌ Mistake 4: Not providing SDS for Hazmat Classification. 👉 Consequence: Shipment held for hazmat review → Delayed delivery.
✅ Correct Practice:
"Polyvinyl Acetate Emulsion, 45% Solids, Water-Based, Non-Flammable, for Industrial Adhesive Use, HS Code 3506.99.00.00"
🎯 7. Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember the Mantra:
🔹 "Raw Polymer = 3905 (39%), Prepared Glue = 3506 (37.1%). Document the Difference!" 🔹 "Section 301 + Section 122 = 35% Extra. Total Cost is High!"
📌 Pro Tip:
If your PVA Emulsion is not originally from China (e.g., from Vietnam, Thailand, or Europe), you may avoid Section 301 and Section 122 tariffs. Total tariff could drop to 4.0% (Base only). Recommendation: Consider supply chain diversification to countries with FTAs or neutral origin status.
📣 Immediate Action:
📞 Contact a licensed customs broker. 📄 Prepare TDS and SDS. 🚀 Apply for Pre-Ruling (Advance Ruling) with CBP to confirm HS Code classification before shipment.
✨ Professional Clearance Starts with Accurate Classification! 💼 Every 1% of tariff matters. Optimize your strategy today!
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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。