polyvinyl acetate emulsion resin
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 |
| 3904306000 | 40.3% | CN | US | 官方文档 |
| 3904905000 | 41.5% | CN | US | 官方文档 |
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AI分析
🧪 Polyvinyl Acetate (PVA) Emulsion Resin
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
📌 I. Product Definition & Classification: Do You Really Understand "PVA Emulsion"?
Polyvinyl Acetate Emulsion (often referred to as PVA glue, white glue, or PVAc emulsion) is a synthetic polymer adhesive widely used in woodworking, paper lamination, textiles, and construction. In international trade, its classification hinges on two critical factors: 1. State of Matter: Is it an emulsion/liquid or a powder/resin? 2. Chemical Composition: Is it classified as a glue/adhesive (Chapter 35) or a polymer/resin (Chapter 39)?
⚠️ Key Distinction: - If the product is an aqueous emulsion (liquid state) primarily used as an adhesive → It falls under Chapter 35 (Protein substances; modified starches; glues). - If the product is powdered polyvinyl acetate or a specific copolymer resin → It falls under Chapter 39 (Plastics and articles thereof).
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
Based on the provided data, here are the four potential classifications with their corresponding tax implications.
| HS Code | Product Description | Applicability Condition | Total Tax Rate (US Import from CN) |
|---|---|---|---|
3506.91.50.00 |
Polyvinyl Acetate Emulsion | Classified as polyvinyl acetate in emulsion form. Fits material requirements for "other glues." | 37.1% |
3506.99.00.00 |
Prepared Polymer Adhesives | Classified as a prepared polymer adhesive. Fits the material category of "prepared glues." | 37.1% |
3904.30.60.00 |
PVA Powder Resin | Classified as Vinyl chloride-vinyl acetate copolymer or similar polymer. State is Powder Resin. | 40.3% |
3904.90.50.00 |
Hydrocarbon Polymer Resin | Classified as a hydrocarbon polymer (broad category). State is Powder Resin. | 41.5% |
🔍 Critical Reminder: - Emulsion (Liquid): Use HS Code 3506 (Lower tax rate: 37.1%). - Powder (Solid): Use HS Code 3904 (Higher tax rate: 40.3% - 41.5%). - Misclassification Risk: Declaring powder as emulsion (or vice versa) will lead to severe penalties, back taxes, and potential shipment holds.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Ongoing (including subsequent imports)
🎯 1. 3506.91.50.00 & 3506.99.00.00 —— Polyvinyl Acetate Emulsion (Glue Category)
| Item | Content |
|---|---|
| Base Tariff | 2.1% (ad valorem) |
| Section 301 Surcharge | +25.0% (USITC Footnote) |
| Section 122 Tariff | +10.0% (Specific to this category/context) |
| Total Tax Rate | 37.1% |
| Tax Calculation | CIF Value × 37.1% |
| De Minimis Eligibility | ❌ Not Eligible (High tariff thresholds usually exclude small packages from de minimis exemption for certain chemical/adhesive goods from China, or subject to strict scrutiny). |
| Legal Basis Path | USITC:3506.91.50.00 / 3506.99.00.00 → Section 301: 25% → Section 122: 10% |
📌 Explanation: - Base 2.1%: Standard Most Favored Nation (MFN) rate for glues/adhesives. - 301 Surcharge 25%: Applied to a broad range of Chinese goods, including chemical products and plastics/adhesives. - Section 122 10%: An additional tariff layer often applied to specific industrial chemicals or adhesives under trade enforcement actions. - Total 37.1%: This is a high-cost structure. Cost planning must account for this nearly 40% overhead.
🎯 2. 3904.30.60.00 & 3904.90.50.00 —— PVA Powder Resin (Plastic/Polymer Category)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (for 3904.30) / 6.5% (for 3904.90) |
| Section 301 Surcharge | +25.0% (USITC Footnote) |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 40.3% (for 3904.30) / 41.5% (for 3904.90) |
| Tax Calculation | CIF Value × 40.3%/41.5% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3904.30.60.00 / 3904.90.50.00 → Section 301: 25% → Section 122: 10% |
📌 Explanation: - Higher Base Rate: Polymers/resins have a higher base tariff (5.3%-6.5%) compared to glues (2.1%). - Same Surcharges: The 301 (25%) and Section 122 (10%) surcharges apply similarly, pushing the total rate above 40%. - Cost Impact: Using powder resin forms increases your tax burden by ~3-4% compared to emulsion forms.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: "Polyvinyl Acetate Emulsion" OR "Polyvinyl Acetate Powder Resin". Must include solids content, viscosity, pH, and primary use. |
| ✅ Safety Data Sheet (SDS) | ✔️ | Crucial. Classifies the item as hazardous or non-hazardous. Confirms state (liquid vs. powder). Customs will cross-check with HS code. |
| ✅ Commercial Invoice | ✔️ | Must describe goods precisely. Avoid vague terms like "Chemical". Use "PVA Emulsion Adhesive, 50% solids, for wood bonding". |
| ✅ Certificate of Origin (CO) | ✔️ | Required for verifying Chinese origin to apply the correct Section 301/122 tariffs. |
| ✅ Form A (if applicable) | ❌ | Not applicable for US-China trade currently. |
✅ 2. Declaration Tips (Key Mantra)
🔥 “State Determines Code, Code Determines Cost!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Liquid Glue (White Glue) | 3506.91.50.00 or 3506.99.00.00 |
Declaring as "Plastic Resin" → 40.3%-41.5% (Higher tax!) |
| Powdered PVA | 3904.30.60.00 or 3904.90.50.00 |
Declaring as "Emulsion" → Customs Rejection/Refund |
| Mixed Shipment (Liquid + Powder) | Separate Line Items | Combining into one line → Classification Error Risk |
| Generic "Adhesive" | Specify "Polyvinyl Acetate Based" | Using "Other Adhesives" → Potential Audit Flag |
📌 Note: - If your product is a copolymer (e.g., Vinyl Acetate-Ethylene), it may still fall under
3904if it's a resin/powder, but3506if it's an emulsion adhesive. Check the primary function. - Emulsion = Chapter 35 (Glues). - Powder/Granules = Chapter 39 (Plastics).
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Formulation | Provide formula breakdown. If it contains >50% PVA by weight, PVA classification dominates. |
| Hazardous Material (HazMat) | PVA emulsion is often non-hazardous, but some formulations may be. Declare correctly to avoid HazMat surcharges or rejection. |
| Small Samples (< $800) | De Minimis ($800) may still apply if the total value is low AND it's not on the exclusion list. However, Section 301 goods from China are often scrutinized. Check latest CBP rulings on de minimis for Chinese adhesives. Risk: High. |
| Re-export from Third Country | If shipped from Vietnam/Malaysia, ensure Rules of Origin are met to avoid US tariffs. Simply transshipping from China may still trigger US tariffs. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3506.91.50.00 (Emulsion) |
37.1% | None specific (SDS required) | High Tariff. 301+122 apply. |
| 🇪🇺 EU | 3506.91 / 3904.90 |
~0-6.5% | REACH Registration (CRITICAL) | REACH Compliance is mandatory. High barrier to entry. |
| 🇨🇳 China | 3506.91 / 3904.90 |
~0-5% | None | Low import duty. |
| 🇬🇧 UK | 3506.91 / 3904.90 |
~0-6.5% | UK REACH | Post-Brexit regulations apply. |
| 🇦🇺 Australia | 3506.91 / 3904.90 |
~5% | GHS Labeling | Standard duties. |
📌 Conclusion: - USA: Tariff cost is the main barrier. Optimize by declaring correctly as Emulsion (3506) if possible (37.1% vs 40%+). - EU/UK: Regulatory barrier (REACH) is the main barrier. Tariffs are lower, but compliance costs are high.
📌 VI. Common Mistakes & Pitfall Guide (Blood-Taught Lessons)
❌ Mistake 1: Declaring "PVA Emulsion" as "Plastic Pellets" (3904)
👉 Consequence: Over-declaration of tax? No, usually under-declaration if base rate is similar, but Customs Audit leads to fines for misclassification of chemical state.
❌ Mistake 2: Using "Glue" as a generic description
👉 Consequence: CBP may classify under a general "Other Adhesives" code with different tariff rates or higher scrutiny. Be specific: "Polyvinyl Acetate Emulsion Adhesive".
❌ Mistake 3: Ignoring Section 122 Tariff
👉 Consequence: Underestimating landed cost. The 10% Section 122 is often forgotten in total cost calculations. Total tax is not just 25% + 2.1%.
❌ Mistake 4: Assuming De Minimis ($800) applies to all small shipments
👉 Consequence: Many Chinese chemical/adhesive products are excluded from de minimis exemption under recent enforcement actions. Risk of seizure or back-taxes.
✅ Correct Practice:
"Polyvinyl Acetate Emulsion, Non-Hazardous, Aqueous Solution, 50% Solids Content, Used for Wood Bonding, HS Code 3506.91.50.00"
🎯 VII. Conclusion: Precision in Classification Saves Thousands!
🎯 Remember the Mantra:
🔹 "Liquid is Glue (35), Powder is Plastic (39)."
🔹 "Emulsion 37%, Powder 40%+. Don't Guess, Check State."
🔹 "301 + 122 = High Cost. Plan Landed Cost Accordingly."
📌 Pro Tip: If your product can be formulated as an emulsion (liquid) instead of a powder, choose emulsion. It saves ~3-4% in tariffs and may simplify handling (no dust issues).
📣 Immediate Action:
📞 Confirm Product State (Liquid vs. Powder) with your supplier.
📋 Obtain SDS and Technical Data Sheet.
📝 Apply for Advance Ruling from US CBP if the volume is high and classification is ambiguous.
🚀 Optimize Landed Cost by selecting the correct HS code to avoid surprise penalties.
✨ Professional Clearance, Starting with Accurate Classification!
💼 Every Percent of Tariff Counts!
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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。