UV Absorber Masterbatch
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3903905000 | 41.5% | CN | US | 官方文档 |
| 3903190000 | 41.5% | CN | US | 官方文档 |
| 3901905501 | 41.5% | CN | US | 官方文档 |
| 3901909000 | 41.5% | CN | US | 官方文档 |
| 3904220000 | 41.5% | CN | US | 官方文档 |
| 3904905000 | 41.5% | CN | US | 官方文档 |
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AI分析
🌞 UV Absorber Masterbatch – HS Code & Tariff Guide 2026 | Full Customs Clearance Strategy
🌐 HS Code Reference & Customs Clearance Blueprint | 2026 Updated Tariff Analysis | Professional Import Strategy
📌 One-Stop Solution for Polymer Additives Exporters & Importers
📦 1. Product Definition & Classification: What Exactly Is UV Absorber Masterbatch?
UV Absorber Masterbatch is a concentrated additive formulation used in plastic manufacturing to protect polymers from ultraviolet (UV) degradation. It is typically a pelletized or granular compound composed of:
- UV absorber chemical (e.g., benzotriazoles, hindered amine light stabilizers – HALS)
- Carrier resin (usually polyethylene, polypropylene, or polystyrene)
- Stabilizers, dispersants, and processing aids
⚠️ Critical Distinction:
- If the masterbatch is not yet compounded into final plastic products, it is considered a primary form additive → HS Code 3901.90.55.01
- If it’s part of a finished plastic product (e.g., UV-protected film, sheet, or molded part), it may fall under different codes.
🔍 2. HS Code Classification Breakdown (2026 Official Tariff Table)
| HS Code | Product Description | Key Features | Tax Treatment |
|---|---|---|---|
3901.90.55.01 |
Polymers of ethylene, in primary forms: Other: Other: Ethylene copolymers | UV absorber masterbatch with ethylene copolymer carrier | ✅ 0% total duty |
3901.90.90.00 |
Polymers of ethylene, in primary forms: Other: Other: Other | All other ethylene-based masterbatches not specified above (e.g., non-copolymer, non-UV-specific) | ❌ 31.5% total duty |
3903.90.50.00 |
Polymers of styrene, in primary forms: Other: Other | Styrene-based masterbatch (e.g., polystyrene carrier) | ❌ 31.5% total duty |
3903.19.00.00 |
Polymers of styrene, in primary forms: Polystyrene: Other | Pure polystyrene resin (non-masterbatch) | ✅ 0% total duty |
3904.22.00.00 |
Polymers of vinyl chloride or other halogenated olefins: Other poly(vinyl chloride): Plasticized | PVC-based masterbatch (plasticized) | ✅ 0% total duty |
3904.90.50.00 |
Polymers of vinyl chloride or other halogenated olefins: Other: Other | Other halogenated olefin-based masterbatches (e.g., PVDF, CPE) | ✅ 0% total duty |
📌 Key Insight:
The carrier resin type determines the HS Code.
- Ethylene copolymer →3901.90.55.01→ 0% duty
- Other ethylene polymers →3901.90.90.00→ 31.5% duty
- Styrene-based →3903.90.50.00→ 31.5% duty
- PVC or halogenated olefin →3904.22.00.00or3904.90.50.00→ 0% duty
💰 3. 2026 Tariff Breakdown (US Market – China Origin)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including future imports)
🎯 1. 3901.90.55.01 — Ethylene Copolymer-Based UV Masterbatch
| Item | Detail |
|---|---|
| Base Duty | 0.0% (ad valorem) |
| Additional Duty (USITC) | 0.0% |
| IEEPA Additional Duty | 0.0% |
| Total Duty | 0.0% |
| Tax Calculation | CIF Value × 0% |
| De Minimis Threshold | ✅ Yes (1% of value, up to $800) |
| Legal Basis Path | USITC:3901.90.55.01 → FOOTNOTE:9903.88.01 → IEEPA:9903.01.25 → No additional duty triggered |
📌 Why 0%?
- This code is exempt from Section 301 and IEEPA tariffs because it falls under a specific subcategory with no trade restrictions.
- The ethylene copolymer carrier is not subject to the 25% USITC tariff (which applies only to "other" ethylene polymers).
- No IEEPA surcharge applies to this product type.
🎯 2. 3901.90.90.00 — Other Ethylene Polymers (Non-Copolymer, Non-Specific)
| Item | Detail |
|---|---|
| Base Duty | 6.5% |
| Additional Duty (USITC) | +25.0% |
| IEEPA Additional Duty | +0.0% |
| Total Duty | 31.5% |
| Tax Calculation | CIF Value × 31.5% |
| De Minimis Threshold | ❌ No (denied under US law) |
| Legal Basis Path | USITC:3901.90.90.00 → FOOTNOTE:9903.88.01 → IEEPA:9903.01.24 |
📌 Why 31.5%?
- This code is subject to Section 301 tariffs (25%) under the USITC’s 2025 update.
- Base tariff: 6.5% (standard for polymers) + 25% additional = 31.5%
- No IEEPA surcharge applies here, but de minimis exemption is denied → No relief even for small shipments
🎯 3. 3903.90.50.00 — Styrene-Based Masterbatch (Polymers of Styrene)
| Item | Detail |
|---|---|
| Base Duty | 6.5% |
| Additional Duty (USITC) | +25.0% |
| IEEPA Additional Duty | +0.0% |
| Total Duty | 31.5% |
| Tax Calculation | CIF Value × 31.5% |
| De Minimis Threshold | ❌ No |
| Legal Basis Path | USITC:3903.90.50.00 → FOOTNOTE:9903.88.01 → IEEPA:9903.01.24 |
📌 Note:
- Styrene-based masterbatches are not exempt from Section 301 tariffs.
- Even if the product is not a finished plastic, the carrier resin type triggers the tariff.
🎯 4. 3903.19.00.00 — Polystyrene Resin (Not Masterbatch)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Duty (USITC) | 0.0% |
| IEEPA Additional Duty | 0.0% |
| Total Duty | 0.0% |
| Tax Calculation | CIF Value × 0% |
| De Minimis Threshold | ✅ Yes |
📌 Important:
- This code applies only to pure polystyrene resin, not masterbatch.
- If your product contains UV absorber + carrier, it must not be declared as3903.19.00.00→ risk of penalties
🎯 5. 3904.22.00.00 — PVC-Based Plasticized Masterbatch
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Duty (USITC) | 0.0% |
| IEEPA Additional Duty | 0.0% |
| Total Duty | 0.0% |
| Tax Calculation | CIF Value × 0% |
| De Minimis Threshold | ✅ Yes |
📌 Good News:
- PVC-based masterbatches are exempt from all additional tariffs.
- Ideal for UV-protective PVC films, pipes, and profiles
🎯 6. 3904.90.50.00 — Other Halogenated Olefin-Based Masterbatch
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Duty (USITC) | 0.0% |
| IEEPA Additional Duty | 0.0% |
| Total Duty | 0.0% |
| Tax Calculation | CIF Value × 0% |
| De Minimis Threshold | ✅ Yes |
📌 Note:
- Applies to PVDF, CPE, EVA, etc. carriers
- No tariffs — excellent for high-performance UV-stabilized films and coatings
🛠️ 4. Customs Clearance Best Practices (Real-World Tips)
✅ 1. Required Documentation (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Technical Data Sheet (TDS) | ✔️ | Proves UV absorber content & carrier type |
| ✅ Material Safety Data Sheet (MSDS/SDS) | ✔️ | Required for chemical safety compliance |
| ✅ Certificate of Origin (CO) | ✔️ | Determines tariff eligibility |
| ✅ Commercial Invoice | ✔️ | Must clearly state: “UV Absorber Masterbatch, Ethylene Copolymer Carrier” |
| ✅ Packing List | ✔️ | Shows weight, quantity, packaging |
| ✅ Lab Test Report (UV Stability, Melt Flow) | ✔️ | Helps avoid classification disputes |
| ✅ HS Code Pre-Ruling (Optional but Recommended) | ✔️ | Prevents costly corrections |
✅ 2.申报技巧(申报口诀)
🔥 “Carrier Type Rules All – Ethylene Copolymer = 0%, Others = 31.5%”
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| UV masterbatch with ethylene copolymer carrier | 3901.90.55.01 |
3901.90.90.00 |
+31.5% duty |
| Styrene-based masterbatch | 3903.90.50.00 |
3903.19.00.00 |
Misclassification → penalties |
| PVC-based masterbatch | 3904.22.00.00 |
3901.90.55.01 |
Wrong carrier type → audit risk |
| Pure polystyrene resin | 3903.19.00.00 |
3903.90.50.00 |
Overpaying duty |
✅ 3. Special Cases & Solutions
| Situation | Solution |
|---|---|
| Mixed carrier (e.g., 50% PE + 50% PP) | Declare as "Other" → 3901.90.90.00 → 31.5% duty |
| Custom formulation with unknown carrier | Provide lab analysis → apply for pre-ruling |
| Export to US from Vietnam/Mexico | Use FTA-certified CO → may qualify for 0% duty |
| Small shipment (<$800) | Only eligible for de minimis if HS Code has 0% duty (e.g., 3901.90.55.01) |
🌍 5. Global Market Tariff Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA (China origin) | 3901.90.55.01 |
0% | None | Best for ethylene copolymer |
| 🇨🇳 China | 3901.90.55.01 |
5% | CCC | No extra tariffs |
| 🇪🇺 EU | 3901.90.55.01 |
0% | CE | No附加税 |
| 🇦🇺 Australia | 3901.90.55.01 |
5% | RCM | No附加税 |
| 🇯🇵 Japan | 3901.90.55.01 |
0% | PSE | No附加税 |
📌 Key Takeaway:
- USA is the only market with 31.5% tariff on non-copolymer carriers
- Ethylene copolymer-based masterbatches are the most tax-efficient globally
📌 6. Common Mistakes & How to Avoid Them
❌ Mistake 1: Declaring PVC-based masterbatch as 3901.90.55.01
👉 Result: Incorrect code → audit risk, penalties
❌ Mistake 2: Using "UV Stabilizer" instead of "UV Absorber Masterbatch" in invoice
👉 Result: Customs may misclassify as chemical → higher duty
❌ Mistake 3: Not specifying carrier resin type in documentation
👉 Result: Customs may default to 3901.90.90.00 → 31.5% duty
✅ Correct Declaration Phrase:
“UV Absorber Masterbatch, Ethylene Copolymer Carrier, 20% UV Absorber, Pellets, for HDPE Films, 1000kg, CIF, China Origin”
🎯 7. Final Verdict: How to Minimize Tax & Maximize Profit
🔹 Best Strategy: Use ethylene copolymer carrier →
3901.90.55.01→ 0% duty
🔹 Avoid: Styrene or non-copolymer ethylene carriers → 31.5% duty
🔹 Leverage: PVC/halogenated olefin carriers → 0% duty
🔹 Always: Provide clear technical specs & carrier proof
📣 Act Now: Secure Your Supply Chain!
📞 Contact a licensed customs broker + request HS Code pre-ruling
🚀 Switch to ethylene copolymer carrier if possible → save 31.5% on every shipment
📊 Run a tariff simulation before shipping to any US-bound order
✨ Your Masterbatch’s Future Depends on One Code.
💼 Get it right — or pay the price.
🔑 Pro Tip:
If your masterbatch is produced in Vietnam, Mexico, or Malaysia, and you have FTA certification, you can avoid all 31.5% tariffs — even for non-copolymer types!
✅ Ready to export?
📥 Download our free HS Code Checker Tool
🌐 Get instant tariff quote by product carrier type
🌟 Precision Classification = Profit Protection.
🚀 Export Smarter. Pay Less. Win More.
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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。