Resin
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3901101000 | 41.5% | CN | US | 官方文档 |
| 3901105010 | 41.5% | CN | US | 官方文档 |
| 3902100000 | 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
🧪 Resin (Plastic Resins in Primary Forms)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is "Resin"?
In international trade, "Resin" (specifically plastic resin) refers to polymers in primary forms. These are raw, unprocessed materials used as the foundation for manufacturing plastics, fibers, films, and other products.
Key Characteristics: * Primary Form: Granules, powder, flakes, or liquid solutions. Not yet shaped into final consumer goods. * Polymer Nature: Long chains of repeating molecular units (e.g., Polyethylene, Polypropylene, Polyoxymethylene). * Material Types: Includes olefin polymers (PE, PP) and other synthetic resins (POM, PET, etc.).
⚠️ Critical Distinction:
- If the resin is in primary form (raw material) → It falls under Chapter 39 (Plastics and Articles Thereof).
- If it is a finished article (e.g., a plastic bottle, pipe, or toy) → It falls under different HS codes in Chapter 39 (articles) or other chapters.
- This guide strictly covers RESINS in primary forms.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, all listed HS codes share the same tax structure but differ by specific polymer type.
| HS Code | Product Description | Polymer Type | Summary Explanation |
|---|---|---|---|
3901.10.10.00 |
Polyethylene, Primary Form | Polyethylene (PE) | "Polymer in primary form, consistent with material attributes of polyethylene." |
3901.10.50.10 |
Other Polyethylene, Primary Form | Polyethylene (PE) | "Polymer in primary form, fits Chapter 39 definition for polymers/resins." |
3902.10.00.00 |
Polypropylene, Primary Form | Polypropylene (PP) | "Polymer in primary form, consistent with polypropylene or other olefin polymers." |
3902.90.00.50 |
Other Olefin Polymers, Primary Form | Other Olefins | "Polymer in primary form, highly matches primary form of propylene or other olefin polymers." |
3907.10.00.00 |
Polyacetals, Polyethers, Primary Form | POM, Polyethers | "Resin in original form, fits material attributes of polyoxymethylene, polyethers, etc." |
3907.99.50.50 |
Other Polymers, Primary Form | Polyesters & Others | "Polymer in primary form, fits description of polyester and other resin materials." |
🔍 Key Insight:
- All these codes represent RAW MATERIALS for plastics manufacturing.
- The specific HS code depends entirely on the chemical composition (PE, PP, POM, etc.).
- Do not mix finished plastic products with raw resin; they have different classifications and tax implications.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Total Tax Rate: 41.5%
✅ Effective Date: Current applicable rates as per provided data
🎯 Unified Tax Structure for All Listed HS Codes
| Item | Rate/Detail |
|---|---|
| Base Tariff | 6.5% (Standard MFN or General rate for these plastics) |
| Section 301 Surtax | 25.0% (Additional tariff imposed by USITC for Chinese origin goods) |
| Section 122 Tariff | 10.0% (Additional tariff under specific trade provisions) |
| Total Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ NOT APPLICABLE (High tariff rates prevent small parcel exemptions) |
| Legal Basis Path | Base Tariff (USITC) → Section 301 (Footnote 9903.88.01) → Section 122 Provisions |
📌 Explanation:
- The 6.5% base rate applies to plastic resins under normal trade conditions.
- The 25% Section 301 tariff is a significant punitive tariff targeting Chinese-manufactured goods in this category.
- The 10% Section 122 tariff is an additional layer of duty.
- Combined Total: 41.5%. This is a very high effective tariff rate, significantly impacting profit margins.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must list polymer type (PE, PP, POM), molecular weight, melting point, and chemical composition. |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Required for safe handling; confirms non-hazardous nature of primary resin. |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Plastic Resin in Primary Form, [Specific Type, e.g., Polyethylene]". Avoid vague terms like "Plastic Raw Material". |
| ✅ Certificate of Origin (CO) | ✔️ | Proves Chinese origin; critical for accurate tariff application (and potential disputes). |
| ✅ Packing List | ✔️ | Details net/gross weight, number of bags/containers. |
| ✅ HS Code Pre-Ruling (Optional) | ✔️ | Highly recommended to confirm specific subheading based on chemical formula. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Correct Polymer, Correct Code, Avoid 41.5% Penalty!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Polyethylene (PE) | 3901.10.10.00 or 3901.10.50.10 |
Declaring as generic "Plastic" → Risk of reclassification & penalties. |
| Polypropylene (PP) | 3902.10.00.00 |
Declaring as "Polyester" → Incorrect classification. |
| Polyoxymethylene (POM) | 3907.10.00.00 |
Declaring as "Acrylic" → Wrong code, higher scrutiny. |
| Finished Plastic Parts | ❌ Not Resin | Declaring finished parts as resin → Severe violation (misdeclaration). |
✅ 3. Special Circumstances Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Resin Products | If a single shipment contains multiple resin types (e.g., PE and PP), each must be declared separately under its specific HS code. Do not lump them. |
| Recycled Resin | If the resin is recycled, it may still fall under Chapter 39, but additional environmental certifications might be required. Check for specific "recycled" subheadings if applicable. |
| Colorants/Additives | If the resin is already mixed with colorants or stabilizers, it is still considered "primary form" and falls under these codes. However, disclose additives in the specification sheet. |
| Origin Dispute | If there is any doubt about Chinese origin, provide full supply chain documentation to avoid Section 301 duties (though unlikely to succeed if clearly Chinese). |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code (Example) | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 3901.10.10.00 |
41.5% | None specific (but strict origin rules) | High tariff due to Section 301 & 122. |
| 🇨🇳 China (Import) | 3901.10.10.00 |
~6.5% | CCC (if applicable for end-use) | Lower tariff for importing raw materials. |
| 🇪🇺 European Union | 3901.10 |
0% - 4.5% | REACH Registration | No Section 301 equivalent; lower burden. |
| 🇯🇵 Japan | 3901.10 |
0% - 5.5% | JIS Standards | Competitive tariff environment. |
| 🇮🇳 India | 3901.10 |
10% - 20% | BIS Certification | Varies by specific polymer type. |
📌 Conclusion:
- The US market is the most expensive for Chinese-origin plastic resins due to the 41.5% combined tariff.
- EU and Japan offer much more favorable tariff structures (0-5.5%), making them more attractive for final product markets if sourced from China.
- Strategy: Consider sourcing resins from non-Chinese origins (e.g., South Korea, Middle East) to bypass US surtaxes, if supply chain allows.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Plastic Resin" without specifying the polymer type (PE, PP, POM).
👉 Consequence: Customs may reclassify to a higher-duty code or hold shipment for further inspection.
❌ Mistake 2: Using vague terms like "Plastic Raw Material" on the invoice.
👉 Consequence: Delayed clearance, potential penalties for insufficient information.
❌ Mistake 3: Failing to declare the specific subheading based on chemical structure.
👉 Consequence: Incorrect tariff application (e.g., using 3907 for PE) → Audit risk & back taxes.
❌ Mistake 4: Ignoring the "Primary Form" requirement.
👉 Consequence: If the resin is pre-molded or in semi-finished shapes, it may not qualify for Chapter 39 resins, leading to misclassification.
✅ Correct Practice:
"Polyethylene Resin, Primary Form, Granules, HDPE, ASTM D1248 Compliant, Made in China"
🎯 VII. Conclusion: Precision in Classification Saves Money
🎯 Remember the Key Points:
🔹 "Primary Form is Crucial" – Ensure the product is truly in raw granule/powder form.
🔹 "Polymer Type Defines Code" – PE, PP, POM, etc., each have specific HS codes.
🔹 "US Tariff is 41.5%" – Plan for this high cost in your financial modeling.
🔹 "Document Everything" – MSDS, Specification Sheets, and accurate Commercial Invoices are non-negotiable.
📌 Pro Tip:
If you are importing large volumes, consider applying for an Advance Ruling from US Customs to confirm the exact HS code and tariff liability. This provides legal certainty and avoids surprise audits.
📣 Immediate Action:
📞 Consult with a licensed customs broker.
📄 Provide exact chemical specifications (SDS).
🚀 Optimize supply chain to mitigate the 41.5% US tariff burden.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percent of tariff saved is pure profit added!
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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。