Vinyl Acetate Emulsion for Papermaking
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3506915000 | 37.1% | CN | US | 官方文档 |
| 3506990000 | 37.1% | CN | US | 官方文档 |
| 3910000000 | 38.0% | CN | US | 官方文档 |
| 3506915000 | 37.1% | CN | US | 官方文档 |
| 3506990000 | 37.1% | CN | US | 官方文档 |
商品图片
AI分析
🏭 Vinyl Acetate Emulsion (for Papermaking)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 One, Product Definition: What is "Vinyl Acetate Emulsion"?
Vinyl Acetate Emulsion (VAE), specifically formulated for the paper industry, is a polymer dispersion used primarily as an adhesive, sizing agent, or binder in paper manufacturing. In international trade, its classification hinges on two critical factors:
1. Chemical Nature: It is a polymer of vinyl acetate (Polyvinyl Acetate, PVA).
2. Physical State & Usage: It is an emulsion (liquid dispersion in water), often mixed with additives for specific paper properties.
⚠️ Key Distinction:
- If classified strictly as the polymer (chemical substance) in its initial form → Chapter 39
- If classified as a premixed adhesive/glue (ready for use) → Chapter 35
According to the provided data, three primary HS Codes are identified for this product, with Chapter 35 (Adhesives) being the most dominant due to its "pre-mixed adhesive" nature, while Chapter 39 (Polymers) remains a potential alternative based on chemical composition.
📦 Two, HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Summary/Reasoning | Total Tax Rate |
|---|---|---|---|
3506.91.50.00 |
Polyvinyl Acetate Adhesives | Classified as pre-mixed adhesive. Fits the category of "Adhesives based on polyvinyl acetate or other vinyl polymers." | 37.1% |
3506.99.00.00 |
Other Pre-mixed Adhesives | Classified as pre-mixed adhesive. Fits the category of "Other pre-mixed adhesives" not specifically listed in 3506.91. | 37.1% |
3910.00.00.00 |
Vinyl Polymers in Primary Forms | Classified as chemical polymer. Fits the category of "Polymers of vinyl acetate or other vinyl derivatives," emphasizing the chemical material aspect rather than the adhesive function. | 38.0% |
🔍 Key Insight from Data:
- Codes 3506.91.50.00 and 3506.99.00.00 both incur a 37.1% total tax rate. They treat VAE as a finished adhesive product.
- Code 3910.00.00.00 incurs a slightly higher 38.0% total tax rate. It treats VAE as a raw chemical polymer.
- Note: The data indicates 3506.91.50.00 appears twice with slight wording variations but identical tax details, reinforcing its validity for polyvinyl acetate-based adhesives.
💰 Three, 2026 Latest Tariff Rate Breakdown (Including Surtaxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Ongoing (Includes Section 301 and IEEPA surcharges)
🎯 1. 3506.91.50.00 & 3506.99.00.00 — Pre-mixed Adhesives (VAE)
| Item | Detail |
|---|---|
| Base Duty | 2.1% (Standard MFN Rate for Adhesives) |
| Section 301 Surtax | +25.0% (Additional duty on Chinese goods under Trade Act Section 301) |
| IEEPA Clause 122 | +10.0% (Additional duty under International Emergency Economic Powers Act, often referred to as "Clause 122" in specific tariff schedules for certain Chinese imports) |
| Total Tax Rate | 37.1% |
| Calculation Basis | CIF Value × 37.1% |
| De Minimis Exemption | ❌ Not Applicable (De minimis threshold does not apply to Section 301 goods from China) |
| Legal Authority Path | HTSUS:3506.91.50.00 / 3506.99.00.00 → USITC:301 → IEEPA:122 |
📌 Explanation:
- The 2.1% base rate reflects the standard duty for adhesives.
- The 25% Section 301 surcharge is the primary cost driver for Chinese-origin adhesives.
- The 10% IEEPA surcharge adds further burden, making the total 37.1%.
- No de minimis exemption: Even small shipments are subject to these tariffs if declared as originating from China.
🎯 2. 3910.00.00.00 — Vinyl Polymers (Primary Form)
| Item | Detail |
|---|---|
| Base Duty | 3.0% (Standard MFN Rate for Vinyl Polymers) |
| Section 301 Surtax | +25.0% (Additional duty on Chinese goods under Trade Act Section 301) |
| IEEPA Clause 122 | +10.0% (Additional duty under IEEPA) |
| Total Tax Rate | 38.0% |
| Calculation Basis | CIF Value × 38.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Authority Path | HTSUS:3910.00.00.00 → USITC:301 → IEEPA:122 |
📌 Explanation:
- The 3.0% base rate is higher than adhesives (2.1%) because polymers are considered raw materials.
- The 38.0% total rate is the highest among the options, making it less favorable than the adhesive classification if the product is ready-to-use.
🛠️ Four, Customs Clearance Practical Advice (Pitfall Avoidance)
✅ 1. Documentation Checklist (Essential)
| Document | Required? | Notes |
|---|---|---|
| Product Spec Sheet | ✔️ | Must specify: "Vinyl Acetate Emulsion," solid content %, pH, viscosity, and intended use (e.g., "Paper Sizing"). |
| Formula/Composition | ✔️ | Critical for HS Code determination. Is it a pure polymer dispersion or a pre-mixed adhesive with additives? |
| Commercial Invoice | ✔️ | Must clearly state "Vinyl Acetate Emulsion for Papermaking" and not just "Glue" or "Chemical." |
| Certificate of Origin (CO) | ✔️ | Prove origin to apply surcharges correctly. If from non-China origin, taxes may differ. |
| SDS (Safety Data Sheet) | ✔️ | Required for chemical clearance. Confirm it is not classified as hazardous in a way that changes the HS Code. |
| Labeling | ✔️ | Containers must be labeled with chemical name, manufacturer, and hazard warnings per US OSHA/CPSC standards. |
✅ 2. Declaration Strategy (Key Tips)
🔥 "Classify by Use, Not Just Chemistry!"
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Ready-to-use adhesive/sizing agent | 3506.91.50.00 |
Best fit if pre-mixed with additives for paper application. Lowest base duty (2.1%). |
| Generic pre-mixed adhesive | 3506.99.00.00 |
Acceptable if specific 3506.91.50.00 is disputed. Same total tax (37.1%). |
| Raw polymer dispersion (no additives) | 3910.00.00.00 |
Only if it’s a pure chemical intermediate with no adhesive formulation. Higher total tax (38.0%). |
⚠️ Warning:
- Do not declare as "Polyvinyl Alcohol" or other polymers unless chemically accurate.
- Do not split shipments to avoid de minimis; Section 301 rules apply to the entire shipment value if originating from China.
✅ 3. Special Considerations
| Issue | Recommendation |
|---|---|
| Pre-mixed vs. Raw | If the emulsion contains fillers, stabilizers, or cross-linking agents, it is more likely an adhesive (3506) than a pure polymer (3910). This can be advantageous if 3506 has a lower base duty (2.1% vs. 3.0%). |
| Papermaking Specifics | Emphasize "Sizing Agent" or "Binder" in documentation. This supports classification under Chapter 35 as a functional adhesive. |
| China Origin Surcharge | Be prepared for 37.1%–38.0% total tax. Factor this into landed cost calculations. |
| IEEPA Clause 122 | This 10% surcharge is relatively new and specific. Ensure your customs broker is aware of this addition to avoid underpayment. |
🌍 Five, Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Total Tax (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3506.91.50.00 / 3910.00.00.00 |
37.1% / 38.0% | Highest tariffs due to Section 301 + IEEPA. |
| 🇨🇳 China | 3506.91.00.00 / 3906.90.00.00 |
Low (0–5%) | Import duty is minimal. Focus on domestic logistics. |
| 🇪🇺 EU | 3506.10.00 / 3906.90 |
~5–6% | No Section 301. REACH compliance required. |
| 🇯🇵 Japan | 3506.10.00 / 3906.90 |
~0–5% | JETRO certification may apply. |
📌 Conclusion:
- USA is the most expensive market for Chinese-made Vinyl Acetate Emulsion due to layered tariffs.
- Diversification: Consider sourcing from Vietnam, Thailand, or Mexico if targeting the US market to avoid Section 301 and IEEPA surcharges (verify rules of origin carefully).
📌 Six, Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring as "Pure Polymer" (3910) when it is a pre-mixed adhesive.
👉 Consequence: Higher base duty (3.0% vs 2.1%) and potential reclassification challenges. Stick to 3506 if additives are present.
❌ Mistake 2: Ignoring the IEEPA 10% surcharge.
👉 Consequence: Underpayment of 10% of CIF value → Penalties + Interest.
❌ Mistake 3: Using vague descriptions like "Chemical Liquid" or "Glue."
👉 Consequence: Customs may assign a higher, unspecified duty rate or hold the shipment for inspection.
❌ Mistake 4: Assuming de minimis exemption applies.
👉 Consequence: Small samples or shipments from China are still taxed at 37.1%–38.0%. No free entry.
✅ Correct Practice:
"Vinyl Acetate Emulsion, Paper Sizing Agent, Pre-mixed, Solid Content XX%, HS Code 3506.91.50.00, Origin: China"
🎯 Seven, Conclusion: Professional Classification Saves Money
🎯 Key Takeaway:
🔹 Pre-mixed = Adhesive (3506) = 37.1% Total Tax
🔹 Raw Polymer = Chemical (3910) = 38.0% Total Tax
🔹 Always add Section 301 (25%) + IEEPA (10%) to base duty for China-origin goods.
📌 Pro Tip:
If your supply chain allows, consider transshipment or assembly in a third country (e.g., Vietnam) to qualify for different tariff treatment. However, ensure substantial transformation occurs to avoid "circumvention" investigations.
📣 Immediate Action:
📞 Consult a licensed customs broker to verify your product’s exact formulation against 3506.91.50.00.
📄 Prepare a detailed technical data sheet highlighting "pre-mixed adhesive" properties.
🚀 Calculate landed cost with 37.1% tariff to ensure profitability.
✨ Precision in Classification, Precision in Cost!
💼 Every percentage point matters in chemical imports!
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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。