Resin for Hot Melt Adhesives
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3901909000 | 41.5% | CN | US | 官方文档 |
| 3906902000 | 41.3% | CN | US | 官方文档 |
| 3906905000 | 39.2% | CN | US | 官方文档 |
| 3901905501 | 41.5% | CN | US | 官方文档 |
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AI分析
🧪 Resin for Hot Melt Adhesives
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Resin for Hot Melt Adhesives"?
Resin for Hot Melt Adhesives refers to raw thermoplastic polymers used as the primary binding agent in hot melt adhesive formulations. These materials are supplied in their primary forms (pellets, granules, powders, or sheets) and are classified based on their specific polymer chemistry. In international trade, precise classification depends on the chemical composition of the resin, specifically whether it is based on ethylene polymers, ethylene copolymers, or acrylic resins/polyers.
⚠️ Key Distinction Point:
- If the resin is based on Ethylene → It falls under Chapter 39, Heading 3901.
- If the resin is based on Acrylics → It falls under Chapter 39, Heading 3906.
- Crucial Note: The classification distinguishes between "homopolymers" and "copolymers" for ethylene, and differentiates specific acrylic types. Misclassification can lead to significant tariff discrepancies.
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
Based on the provided data, here are the four specific HS Codes applicable to "Resin for Hot Melt Adhesives," categorized by polymer type.
| HS Code | Product Description | Application Scenario | Polymer Basis |
|---|---|---|---|
3901.90.90.00 |
Thermoplastic resin, matching ethylene polymer category, primary form | Standard polyethylene-based hot melt adhesives | ✅ Ethylene Homopolymer |
3901.90.55.01 |
Thermoplastic resin, matching ethylene copolymer, primary form | Modified polyethylene adhesives (e.g., EVA blends) | ✅ Ethylene Copolymer |
3906.90.20.00 |
Thermoplastic resin, matching acrylic resin material, primary form | Acrylic-based hot melt adhesives | ✅ Acrylic Resin |
3906.90.50.00 |
Thermoplastic resin, matching acrylic polymer, primary form | Specific acrylic polymer formulations | ✅ Acrylic Polymer |
🔍 Important Reminder:
- Ethylene vs. Acrylic: The first two codes (3901...) are for ethylene-based resins, while the last two (3906...) are for acrylic-based resins.
- Copolymer Distinction: For ethylene, there is a specific sub-heading for copolymers (3901.90.55.01) versus general polymers (3901.90.90.00). Ensure the chemical safety data sheet (SDS) specifies whether it is a homopolymer or copolymer.
- Primary Form: All these codes apply strictly to the raw material in primary form. If it is a finished adhesive stick or film, it may fall under different classifications.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Rates include additional tariffs under various provisions (e.g., Section 301, Section 122, IEEPA implications as per data).
🎯 1. 3901.90.90.00 – Thermoplastic Resin (Ethylene Polymer)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Applicable (High rate prevents small package exemptions) |
| Legal Path | Base Duty (6.5%) + Addl. Duty (25%) + Sec 122 (10%) |
📌 Explanation:
- This is a standard ethylene-based thermoplastic resin.
- The 41.5% total rate is driven by the combination of the base MFN rate, the substantial Section 301 surtax, and an additional Section 122 tariff.
- This is a high-cost classification for US importers from China.
🎯 2. 3906.90.20.00 – Thermoplastic Resin (Acrylic Resin Material)
| Item | Content |
|---|---|
| Base Tariff | 6.3% |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Tax Rate | 41.3% |
| Tax Calculation | CIF Value × 41.3% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Path | Base Duty (6.3%) + Addl. Duty (25%) + Sec 122 (10%) |
📌 Explanation:
- Applies to acrylic resins. The base rate is slightly lower (6.3% vs 6.5%) than the ethylene polymer code, resulting in a marginally lower total tax.
- Still subject to the same heavy surtaxes.
🎯 3. 3906.90.50.00 – Thermoplastic Resin (Acrylic Polymer)
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Tax Rate | 39.2% |
| Tax Calculation | CIF Value × 39.2% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Path | Base Duty (4.2%) + Addl. Duty (25%) + Sec 122 (10%) |
📌 Explanation:
- This code has the lowest base tariff (4.2%) among the four options.
- Strategic Advantage: If your acrylic resin qualifies for this specific sub-heading, it saves 2.3% in total taxation compared to the ethylene polymer code.
- Ensure the product is strictly defined as "acrylic polymer" and not "acrylic resin material" (which falls under3906.90.20.00).
🎯 4. 3901.90.55.01 – Thermoplastic Resin (Ethylene Copolymer)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Surtax | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Effective Tax Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Path | Base Duty (6.5%) + Addl. Duty (25%) + Sec 122 (10%) |
📌 Explanation:
- Specifically for ethylene copolymers.
- Tax rate is identical to the general ethylene polymer code (3901.90.90.00).
- Critical Check: Many hot melt adhesives are EVA (Ethylene Vinyl Acetate) copolymers. Ensure your product’s chemical definition matches "copolymers" to use this code. If it is a homopolymer, you must use3901.90.90.00.
🛠️ IV. Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Notes |
|---|---|---|
| ✅ Technical Data Sheet (TDS) | ✔️ | Must specify polymer type (Ethylene vs. Acrylic), homopolymer vs. copolymer, and melt flow index. |
| ✅ Safety Data Sheet (SDS) | ✔️ | Confirm chemical composition and CAS numbers. |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Primary Form" (pellets/granules) and "Resin for Hot Melt Adhesives". |
| ✅ Certificate of Origin | ✔️ | Essential for verifying China origin and applying correct surtaxes. |
| ✅ Product Photos | ✔️ | Show physical form (pellets, powder) to prove it is not a finished adhesive. |
| ✅ Customs Declaration Form | ✔️ | Accurate HS Code selection based on the TDS. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Chemistry Determines Code, Form Determines Chapter, Surtaxes Kill Margins!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Ethylene-Based Resin | 3901.90.90.00 or 3901.90.55.01 |
Using acrylic codes (3906) → Rejection/Reclassification |
| Ethylene Copolymer | 3901.90.55.01 |
Using general ethylene code (3901.90.90.00) → Minor Error, but risk of audit |
| Acrylic Resin | 3906.90.20.00 |
Confusing with acrylic polymer (3906.90.50.00) → Rate Difference (41.3% vs 39.2%) |
| Finished Adhesive Sticks | Not these HS Codes | Using raw material codes for finished goods → Major Misclassification |
✅ 3. Special Handling Scenarios
| Scenario | Handling Advice |
|---|---|
| Blended Resins | If the product is a blend, declare the principal material. If ethylene-based, use 3901; if acrylic-based, use 3906. Provide detailed composition. |
| Partially Processed | If the resin is granulated but not yet in "primary form" as defined by HS notes, it might still qualify, but provide proof of form. |
| Labeling | Ensure labels clearly state "Thermoplastic Resin" and not just "Adhesive" to avoid confusion with finished products. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Base Tariff | Additional Surtaxes | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3901.90.90.00 / 3906.90.20.00 |
6.3%-6.5% | +35% (Section 301 + Sec 122) | Total ~41% |
| 🇨🇳 China | 3901.90.90 / 3906.90.20 |
5.5%-6.5% | 0% | Low base rate. |
| 🇪🇺 EU | 3901.90.90 / 3906.90.90 |
5.3% - 6.5% | 0% | Low base rate. |
| 🇦🇺 Australia | 3901.90.90 / 3906.90.90 |
5.0% | 0% | Low base rate. |
📌 Conclusion:
- USA is the most expensive market due to the叠加 (stacking) of Section 301 (25%) and Section 122 (10%) tariffs on top of base duties.
- Acrylic Polymer (3906.90.50.00) offers the lowest total tax rate (39.2%) in the US among the listed options, saving 2.3% compared to ethylene codes.
- Supply chain diversification to non-China origins can eliminate these surtaxes entirely.
📌 VI. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)
❌ Mistake 1: Confusing "Resin" with "Adhesive"
👉 Consequence: Using finished adhesive HS codes for raw resin → Customs holds for reclassification.
❌ Mistake 2: Incorrectly identifying Ethylene Homopolymer vs. Copolymer
👉 Consequence: Using 3901.90.90.00 for a copolymer → Potential audit and penalty, though tax rate is same, accuracy is critical for trade compliance.
❌ Mistake 3: Ignoring Section 122 Tariff
👉 Consequence: Underpaying by 10% → Back taxes + Interest + Penalties. Many importers forget this specific surtax.
❌ Mistake 4: Using "Acrylic Resin" code for "Acrylic Polymer" without verification
👉 Consequence: Paying 41.3% instead of 39.2% → Unnecessary cost increase. Always verify the exact chemical definition in the SDS.
✅ Correct Practice:
"Thermoplastic Acrylic Polymer Resin, Primary Form, Pellets, CAS No. XXX, For Hot Melt Adhesive Use"
🎯 VII. Conclusion: Precision in Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Ethylene vs. Acrylic, Homopolymer vs. Copolymer, Check the Base Rate First!"
🔹 "Section 301 is 25%, Section 122 is 10%, Total 35% Add-on!"
🔹 "Acrylic Polymer (3906.90.50.00) is the Cheapest US Entry at 39.2%!"
📌 Pro Tip:
If your resin is produced in Vietnam, Mexico, or Thailand, you may qualify for tariff exemptions or lower rates under various trade agreements.
Recommend applying for an Advance Ruling from US Customs (CBP) to lock in the correct HS Code and avoid post-entry audits.
📣 Immediate Action:
📞 Contact your customs broker + Provide TDS/SDS + Verify Polymer Type
🚀 Ensure your "Resin for Hot Melt Adhesives" clears smoothly, efficiently, and cost-effectively!
✨ Professional clearance starts with precise classification!
💼 Every percentage point in tax matters!
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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。