Refrigerant Mixture (Liquid)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3827390000 | 38.7% | CN | US | 官方文档 |
| 3824999397 | 40.0% | CN | US | 官方文档 |
| 2903490000 | 13.7% | CN | US | 官方文档 |
| 3827690000 | 38.7% | CN | US | 官方文档 |
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AI分析
🌡️ Refrigerant Mixtures (Liquid)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Chemical Mixtures
📌 I. Product Definition & Classification: What Exactly Is a "Refrigerant Mixture"?
Refrigerant mixtures (liquids) are complex chemical compositions primarily used in HVAC (Heating, Ventilation, and Air Conditioning) systems, cold chain logistics, and industrial cooling. Unlike pure substances (like R-134a or R-410A which are often single-compound blends technically, though classified under specific headings), mixtures involve the blending of different halogenated hydrocarbons, fluorocarbons, or chlorofluorocarbons (CFCs/HCFCs) to achieve specific thermodynamic properties.
In international trade, these products fall into two main categories based on their chemical composition: 1. Halogenated Hydrocarbon Derivatives (Chapter 29): Chemicals classified by their organic structure (e.g., saturated fluorinated acyclic hydrocarbons). 2. Chemical Preparations/Mixtures (Chapter 38): Industrial mixtures that do not qualify as specific pure chemicals, often containing stabilizers, impurities, or multiple distinct refrigerant compounds.
⚠️ Key Distinction Point:
- If the product is a pure or defined chemical compound (like a specific fluorochemical derivative) → It may fall under Chapter 29 (e.g.,2903.49.00.00).
- If the product is a blended mixture, industrial preparation, or contains HCFCs/CFCs without a specific single chemical code → It falls under Chapter 38 (e.g.,3827.39.00.00,3824.99.93.97,3827.69.00.00).
- Misclassification Risk: Declaring a complex mixture as a "pure chemical" to lower tariffs often leads to customs audits, penalties, and retroactive duties.
📦 II. HS Code Classification Matrix (2026 Latest Tariff Authority Mapping)
| HS Code | Product Description & Chemical Basis | Applicability Scenario | Tax Complexity |
|---|---|---|---|
2903.49.00.00 |
Halogenated derivatives of saturated acyclic hydrocarbons (e.g., specific fluorinated compounds) | Pure or narrowly defined refrigerant chemicals; non-cyclic fluorocarbons | ✅ Lowest Tax |
3827.39.00.00 |
Refrigerant mixtures, containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs) | Mixtures with significant HCFC/CFC content; legacy or transitional refrigerants | ✅ High Tax |
3827.69.00.00 |
Other refrigerants and mixtures (excluding 3827.30/40/50) | Mixtures containing halogenated derivatives of methane, ethane, or propane (e.g., HFC blends like R-404A, R-448A) | ✅ High Tax |
3824.99.93.97 |
Other prepared binding agents and other prepared chemical products | Broad category for chemical mixtures not specified elsewhere; generic industrial chemical preparations | ✅ Highest Tax |
🔍 Critical Insight:
-2903.49.00.00is the "Golden Code" for compliance if the mixture can be scientifically proven to fall under the definition of "saturated fluorinated acyclic hydrocarbon derivatives." This often results in significantly lower duties.
-3827.69.00.00is the most common code for modern HFC (Hydrofluorocarbon) mixtures (e.g., R-404A, R-410A, R-449A) that are blends of multiple fluorocarbons.
-3827.39.00.00applies to mixtures with HCFCs (like R-404A containing R-22, or R-502), which are phased out in many jurisdictions but still traded.
-3824.99.93.97is a "catch-all" for chemical mixtures that don't fit neatly into refrigerant-specific codes, often used for industrial cleaning agents or specialized chemical blends, not standard HVAC refrigerants.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Duty & Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Nov 10, 2025 (and subsequent imports)
✅ Note: All rates include Base Duty, Section 301/232 Surcharge, and IEEPA (122 Clause) Surcharge.
🎯 1. 2903.49.00.00 —— Halogenated Derivatives of Saturated Acyclic Hydrocarbons
| Item | Content |
|---|---|
| Base Duty | 3.7% (ad valorem) |
| Section 301 Surcharge | 0.0% (Not subject to 25% tariff under current IEEPA for this specific chemical derivative) |
| 122-Clause (IEEPA) Surcharge | +10% (Targeted chemical/product surcharge) |
| Total Effective Tax Rate | 13.7% |
| Tax Calculation | CIF Value × 13.7% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis applies due to chemical/origin restrictions) |
| Legal Path | USITC:2903.49.00.00 → IEEPA:9903.01.24 (122 Clause) |
📌 Explanation:
- This code benefits from the lowest total tax burden (13.7%) among the listed options.
- It avoids the 25% Section 301 tariff because certain specific halogenated hydrocarbon derivatives are exempted or classified differently under the 122-Clause rules.
- Strategy: If your refrigerant is a specific fluorinated compound (e.g., R-1234yf, R-1234ze, or specific HFCs), insist on classification under Chapter 29 if scientifically defensible. This saves 25-26.3% in duties compared to Chapter 38 codes.
🎯 2. 3827.39.00.00 —— Refrigerant Mixtures (CFC/HCFC Type)
| Item | Content |
|---|---|
| Base Duty | 3.7% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| 122-Clause (IEEPA) Surcharge | +10% |
| Total Effective Tax Rate | 38.7% |
| Tax Calculation | CIF Value × 38.7% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | USITC:3827.39.00.00 → USITC:9903.88.01 (301 Footnote) → IEEPA:9903.01.24 (122 Clause) |
📌 Explanation:
- High tax burden. The 25% surcharge is standard for Chapter 38 products from China under Section 301.
- Applies to older refrigerant blends containing HCFCs.
- Risk: Environmental regulations (Montreal Protocol) may restrict import quantities even if tariffs are paid.
🎯 3. 3827.69.00.00 —— Other Refrigerants (HFC Mixtures)
| Item | Content |
|---|---|
| Base Duty | 3.7% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| 122-Clause (IEEPA) Surcharge | +10% |
| Total Effective Tax Rate | 38.7% |
| Tax Calculation | CIF Value × 38.7% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | USITC:3827.69.00.00 → USITC:9903.88.01 (301 Footnote) → IEEPA:9903.01.24 (122 Clause) |
📌 Explanation:
- This is the most common code for modern HFC mixtures (e.g., R-404A, R-410A, R-448A).
- Despite being "modern," it still carries the full 25% Section 301 tariff plus the 10% 122-Clause surcharge.
- Total 38.7% significantly impacts profit margins.
🎯 4. 3824.99.93.97 —— Other Prepared Chemical Products
| Item | Content |
|---|---|
| Base Duty | 5.0% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| 122-Clause (IEEPA) Surcharge | +10% |
| Total Effective Tax Rate | 40.0% |
| Tax Calculation | CIF Value × 40.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | USITC:3824.99.93.97 → USITC:9903.88.01 (301 Footnote) → IEEPA:9903.01.24 (122 Clause) |
📌 Explanation:
- Highest tax rate (40.0%).
- This code is rarely used for standard refrigerants unless they are specialized industrial preparations that do not fit the "refrigerant" description in Chapter 38.
- Avoid unless you have no other classification option. Using this code for a standard refrigerant mix may trigger customs scrutiny for "incorrect classification."
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Purpose |
|---|---|---|
| ✅ Certificate of Analysis (CoA) | ✔️ Critical | Proves chemical composition. Essential for arguing 2903.49.00.00 vs. 3827.xxxx. |
| ✅ SDS (Safety Data Sheet) | ✔️ | Must align with HS Code description. Confirms "Refrigerant Mixture." |
| ✅ Commercial Invoice | ✔️ | Must specify "Halogenated Hydrocarbon Mixtures" or "Refrigerant Blend." Avoid vague terms like "Chemical Fluid." |
| ✅ Packing List | ✔️ | Net weight must match invoice. Refrigerants are hazardous goods (Class 2). |
| ✅ UN Number & Proper Shipping Name | ✔️ | e.g., UN 1978, FLAMMABLE AEROSOLS, or UN 3538 (REFRIGERATING LIQUID). |
| ✅ FCC/CE/RoHS Certificates | ✔️ | For end-use compliance (HVAC units), but less critical for pure chemical import. |
| ✅ EPA SNUR (Significant New Use Rule) Compliance | ✔️ | If containing ODS (Ozone Depleting Substances), EPA approval is mandatory. |
✅ 2. Declaration Strategy (Key Keywords)
🔥 "Be Specific, Be Chemical, Avoid Generic!"
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Modern HFC Blend (e.g., R-449A) | HS 3827.69.00.00 - Refrigerant Mixture, HFC-based, Non-flammable |
Chemical Mixture |
High duty + Delay |
| Specific Fluorochemical (e.g., R-1234yf) | HS 2903.49.00.00 - Halogenated Derivative of Saturated Acyclic Hydrocarbon |
Refrigerant |
Lower duty (13.7%) |
| HCFC Blend (Legacy) | HS 3827.39.00.00 - Refrigerant Mixture containing HCFCs |
Gas/Refrigerant |
38.7% Duty + EPA Check |
| Industrial Chemical Blend | HS 3824.99.93.97 - Prepared Chemical Product |
Refrigerant |
40% Duty + Misclassification Risk |
📌 Note:
- If you claim2903.49.00.00, you must provide a detailed chemical analysis showing the product fits the definition of "saturated fluorinated acyclic hydrocarbon derivatives."
- If the product is a blend of multiple distinct refrigerants (e.g., R-125 + R-143a), it is generally considered a mixture/preparation and should fall under3827.69.00.00. Do not force2903classification for multi-component blends unless they are a single defined compound.
✅ 3. Special Circumstances & EPA Requirements
| Situation | Handling Advice |
|---|---|
| ODS (Ozone Depleting Substances) | If the mixture contains CFCs or HCFCs (e.g., R-22, R-502), EPA approval is required before customs clearance. Fines are severe. |
| Flammability (A2L/A3) | If classified as flammable (A2L/A3), special hazardous goods packaging and labeling (UN 1978) are required. |
| Small Packages (<1kg) | No De Minimis. Even small quantities of refrigerants from China are subject to full duties and inspections. |
| Repackaging | If you repack bulk refrigerants into small cylinders, the origin and chemical composition remain the same. HS Code does not change. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Base Duty | Additional Surcharges | Total Effective Duty | Notes |
|---|---|---|---|---|---|
| 🇺🇸 USA | 2903.49.00.00 |
3.7% | 10% (122 Clause) | 13.7% | Best for pure fluorocarbons |
| 🇺🇸 USA | 3827.69.00.00 |
3.7% | 25% (301) + 10% (122) | 38.7% | Standard for HFC blends |
| 🇨🇳 China | 2903.49.00.00 |
6.5% | 0% | 6.5% | Import into China is cheaper |
| 🇪🇺 EU | 2903.49.00.00 |
0% | F-Gas Levy | Varies | EU has strict F-Gas quotas |
| 🇬🇧 UK | 2903.49.00.00 |
0% | No Carbon Tax | 0% | Post-Brexit, zero duty on chemicals |
📌 Conclusion:
- USA imposes the highest barriers due to Section 301 and 122-Clause surcharges.
- Chapter 29 (2903.49.00.00) is the optimal target for compliance and cost savings.
- Chapter 38 (3827.xxxx) is the reality for most multi-component refrigerant blends.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring a blend of R-410A as a pure chemical to get 13.7% tax.
👉 Consequence: Customs audit → Proof of mixture required → Back pay of 25% tariff + penalties.
❌ Error 2: Using 3824.99.93.97 for a standard refrigerant.
👉 Consequence: 40% tax (highest rate) + Customs confusion over "why is this a refrigerant but classified as a general chemical?"
❌ Error 3: Missing EPA compliance for HCFC-containing mixtures.
👉 Consequence: Cargo seized and destroyed by EPA. Fines up to $75,000 per day.
❌ Error 4: Ignoring De Minimis Exclusion.
👉 Consequence: Small samples (e.g., 1kg) still incur full duties. Do not assume "small shipments" are tax-free.
✅ Correct Approach:
"Refrigerant Mixture, HFC-based, Non-flammable, UN3538, HS Code 3827.69.00.00, Compliant with EPA SNUR."
🎯 VII. Conclusion: Smart Classification, Maximum Savings!
🎯 Remember the Mantra:
🔹 "Pure Chemical? Go 2903. Low Tax! (13.7%)"
🔹 "Blend Mixture? Go 3827. High Tax! (38.7%)"
🔹 "Generic Chemical? Go 3824. Highest Tax! (40.0%)"
🔹 "Don't Guess, Analyze! EPA Compliance is Key!"
📌 Pro Tip:
If your product is a new generation refrigerant (e.g., R-1234yf, R-1234ze), argue for 2903.49.00.00 with a Certificate of Analysis proving it is a single halogenated hydrocarbon derivative. This can save you 25% in duties.
If it is a blend (e.g., R-404A, R-449A), accept 3827.69.00.00 (38.7%) and ensure EPA documentation is flawless.
📣 Immediate Action:
📞 Consult a Customs Broker + Provide CoA + Apply for Advance Ruling
🚀 Ensure Your Refrigerant Passes Customs, Saves Money, and Stays Compliant!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every 1% in duty savings is pure profit!
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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。