Primary Form Resin Plastic
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3901105010 | 41.5% | CN | US | 官方文档 |
| 3902100000 | 41.5% | CN | US | 官方文档 |
| 3901101000 | 41.5% | CN | US | 官方文档 |
| 3902900050 | 41.5% | CN | US | 官方文档 |
| 3907100000 | 41.5% | CN | US | 官方文档 |
| 3907995050 | 41.5% | CN | US | 官方文档 |
商品图片
AI分析
🧪 Primary Form Resin Plastic (塑料树脂,初级形态)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What Exactly is "Primary Form Resin"?
Primary Form Resin Plastic refers to polymer materials in their raw, unprocessed state. These are bulk chemical materials before being molded, extruded, or formed into final plastic products (like bottles, pipes, or films). In international trade, the classification depends heavily on the chemical composition (e.g., Polyethylene, Polypropylene, Polyester) and the physical state (powders, liquids, granules, or irregular forms).
⚠️ Key Distinction:
- Primary Form: Raw polymers/resins (powders, liquids, granules) → Classified under Chapter 39 (Plastics and Articles Thereof).
- Processed Forms: Finished plastic parts, films, or molded items → Classified under different chapters (e.g., 3926, 3920, etc.) with different tax implications.
- Critical Factor: The specific type of polymer (PE, PP, POM, Polyester, etc.) determines the exact 10-digit HS Code.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided data, here are the specific HS Codes for various types of Primary Form Resins:
| HS Code | Product Description (Summary) | Polymer Type Match |
|---|---|---|
3901.10.50.10 |
Primary form polymer/resin | General Polymer/Resin Attributes |
3902.10.00.00 |
Primary form polymer/resin | Polypropylene (PP) or Other Olefin Polymers |
3901.10.10.00 |
Primary form raw material | Polyethylene (PE) and Similar Polymers |
3902.90.00.50 |
Primary form polymer/resin | Propylene or Other Olefin Polymers (Other than PP) |
3907.10.00.00 |
Original form polymer/resin | Polyacetal (POM), Polyethers, and Similar Resins |
3907.99.50.50 |
Primary form resin products | Polyesters and Other Resins |
🔍 Key Insight:
- All listed codes fall under Chapter 39 because they are "Primary Forms" (raw state).
- The specific 10-digit code varies by chemical family:
-3901: Usually covers Polyethylene (PE) and related olefins.
-3902: Usually covers Polypropylene (PP) and other olefin polymers.
-3907: Covers Polyacetals (POM), Polyethers, and Polyesters.
- Tax Rate Uniformity: Despite different chemical types, all listed codes in this dataset share the same total tax rate of 41.5%.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Ongoing (Includes subsequent imports)
🎯 1. All Listed HS Codes (3901.10.50.10, 3902.10.00.00, 3901.10.10.00, 3902.90.00.50, 3907.10.00.00, 3907.99.50.50)
| Item | Content |
|---|---|
| Basic Tariff Rate | 6.5% (ad valorem) |
| Section 301 Surtax | +25.0% (Added tariff under USITC Footnote 9903.88.01) |
| Section 122 Tariff | +10.0% (Specific provision for Chinese goods) |
| Total Tariff Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ NOT Eligible (Deny de minimis) |
| Legal Basis Path | USITC:3901.10.50.10 → FOOTNOTE:301 → IEEPA:122 → Total 41.5% |
📌 Explanation:
- "Base Tariff 6.5%": Standard Most Favored Nation (MFN) rate for plastics in primary form.
- "Added Tariff 25.0%": From the US-China Phase One Trade Deal and Section 301 investigations. Applies to a wide range of industrial inputs, including plastic resins.
- "Section 122 Tariff 10%": A specific punitive tariff provision targeting imports from China.
- Combined 41.5%: This is a very high cost barrier. Importers must account for this in their landed cost calculations. There is no de minimis exemption (no $800 threshold waiver), meaning even small shipments are subject to these full taxes.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: Polymer Type (PE, PP, POM, etc.), Molecular Weight, Viscosity, Color, Additives. |
| ✅ MSDS (Material Safety Data Sheet) | ✔️ | Essential for chemical imports. Confirms hazardous nature (if any) and handling requirements. |
| ✅ Certificate of Origin (CO) | ✔️ | To verify origin as China. If originating from Vietnam/Malaysia, may reduce taxes (but verify sub-assembly rules). |
| ✅ Commercial Invoice | ✔️ | Must explicitly state: "Primary Form Resin Plastic" + HS Code + CIF Value. |
| ✅ Packing List | ✔️ | Weight, dimensions, number of bags/drums. |
| ✅ Bill of Lading (B/L) | ✔️ | Consistency with invoice is critical. |
| ✅ Pre-Shipment Inspection Report | ✔️ | Optional but recommended for quality verification. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Raw Form, Clear Name, Chemical Type, Tax Avoids Trap!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Raw Plastic Granules/Powder | 3901.10.10.00 or 3902.10.00.00 (depending on type) |
Misdeclaring as "Finished Plastic Parts" → Lower tax but illegal audit risk |
| Liquid Resin (e.g., Epoxy) | 3907.10.00.00 (if Polyacetal/Polyether) |
Misdeclaring as "Chemical Solvent" → Different HS, different tax |
| Polyester Resin (Primary Form) | 3907.99.50.50 |
Misdeclaring as "Finished Polyester Fabric" → Different chapter |
| Mixed Polymer Blend | Declare as Primary Form Resin, specify dominant component | Hiding additives → Customs seizure |
📌 Critical Note:
- Do NOT declare raw resin as "Plastic Parts" or "Finished Goods" to avoid taxes. Customs uses X-rays and chemical tests. If found to be raw form, you will face penalties + back taxes.
- Do NOT split shipments to avoid $800 de minimis. As shown, all these codes are denied de minimis.
✅ 3. Special Cases & Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Color Resin | Provide color masterbatch specification. Tax remains 41.5%. |
| Recycled Plastic Pellets | If recycled, may fall under different sub-heading. Verify if "Primary Form" still applies. |
| Resin with Additives (Fire Retardants) | Still classified under 3901/3902/3907 if base is polymer. Declare additives separately in specs. |
| Import from Non-China Countries | If origin is Vietnam, Thailand, Malaysia, you may qualify for Section 301 Exclusion (if applicable) or lower base rates. Check CO carefully! |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (CN Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3901.10.10.00 etc. |
41.5% (6.5% + 25% + 10%) | No special cert, but MSDS required | High tariff, no de minimis |
| 🇨🇳 China | Same HS Codes | ~6.5% | CCC (if for electrical parts) | Low tax, but import duties apply |
| 🇪🇺 EU | 3901, 3902, 3907 |
0% (if no anti-dumping) | REACH Compliance | Watch for anti-dumping on specific plastics |
| 🇦🇺 Australia | Same HS Codes | 5% | GEMS Certification | No Section 301 equivalent |
| 🇯🇵 Japan | Same HS Codes | 0-5% | JIS Standard | No punitive surtaxes |
📌 Conclusion:
- USA is the most challenging market due to the 41.5% total tariff.
- EU and Japan are more favorable, but watch for environmental regulations (REACH, JIS).
- Supply Chain Strategy: Consider sourcing resins from non-China origins to mitigate US tariffs, if possible.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Plastic Parts" instead of "Primary Form Resin"
👉 Consequence: Customs inspects and finds raw pellets → Seizure + Penalty + Back Taxes
❌ Mistake 2: Ignoring Section 122 Tariff
👉 Consequence: Underpayment of 10% → IRS/Customs Audit + Interest
❌ Mistake 3: Assuming De Minimis Applies ($800 Threshold)
👉 Consequence: Small shipments still taxed at 41.5% → Unexpected Cost
❌ Mistake 4: Incorrect Polymer Type Declaration
👉 Consequence: Wrong HS Code → Delay in Clearance + Re-classification Fee
✅ Correct Approach:
"Primary Form Polyethylene Resin (PE), Granules, 25kg/bag, CIF Value $10,000, HS Code: 3901.10.10.00, MSDS Attached"
🎯 VII. Conclusion: Professional Declaration, Cost Savings, Efficient Clearance
🎯 Remember the Mantra:
🔹 "Raw Form, Clear Name, Chemical Type, Tax Avoids Trap!"
🔹 "41.5% is the Key Number, Don’t Guess, Declare Right!"
📌 Pro Tip:
If your resin originates from Vietnam, Mexico, Thailand, or Malaysia, check for Section 301 Exclusions or FTA Benefits. Even if the base tariff is similar, avoiding the 25% + 10% surtaxes can save 35% of your cost!
Recommendation: Apply for Advance Ruling from US Customs if you are unsure about the specific polymer type classification.
📣 Immediate Action:
📞 Contact Professional Customs Broker + Provide Product Specs + Apply for HS Code Advance Ruling
🚀 Ensure Your Resin Clears Customs Smoothly, Reduces Costs, and Maximizes Profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny of Cost Deserves Precise 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。