resin and other plastic materials
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 and Other Plastic Materials
🌐 HS Code Classification & Tariff Guide | 2026 Latest Tariff Rules | Expert Customs Clearance Strategy
📌 One, Product Definition & Classification: What Exactly Are Resins & Plastics?
Resins and plastic materials are the foundational building blocks of modern manufacturing—used in packaging, automotive, electronics, construction, medical devices, and more. In international trade, they are classified under Chapter 39 of the HS Code, specifically as "Polymer Resins in Primary Forms".
⚠️ Key Distinction:
- If the material is in raw, unprocessed, primary form (e.g., pellets, powders, flakes) → classified as resin
- If it's molded, shaped, or processed into final products (e.g., bottles, pipes, films) → not classified under these codes✅ Core Principle:
Only unprocessed, primary-form polymer resins qualify for the HS codes listed below. Once transformed into semi-finished or finished goods, they fall under different categories (e.g., 3920, 3921, 3926).
📦 Two, HS Code Classification Details (2026 Updated Tariff Authority)
| HS Code | Product Description | Matching Material Type | Primary Form? |
|---|---|---|---|
3901.10.10.00 |
Plastic resin in primary form, meeting properties of polyethylene (PE) and other polyolefins | Polyethylene (HDPE, LDPE, LLDPE), ethylene-based polymers | ✅ Yes |
3901.10.50.10 |
Plastic resin in primary form, consistent with Chapter 39 polymer/resin definitions | General polymer resins, including copolymers, non-ethylene types | ✅ Yes |
3902.10.00.00 |
Plastic resin in primary form, matching polypropylene (PP) or other olefinic polymers | Polypropylene (PP), propylene-based polymers | ✅ Yes |
3902.90.00.50 |
Plastic resin in primary form, highly matching propylene or other olefin polymers | Mixed olefin resins, random copolymers, specialty grades | ✅ Yes |
3907.10.00.00 |
Plastic resin in original form, matching polyoxymethylene (POM), polyether, or similar engineering resins | Engineering thermoplastics (e.g., Delrin, POM, PEEK precursors) | ✅ Yes |
3907.99.50.50 |
Plastic resin in primary form, matching polyester or other synthetic resin types | PET, PBT, PC, and other condensation polymers | ✅ Yes |
🔍 Critical Insight:
- All listed HS codes apply only to raw, unprocessed resins (pellets, flakes, powder, granules).
- If the resin is already compounded, filled, colored, or stabilized, it may no longer qualify and could be reclassified under 3907.99.90.00 or other subheadings.
💰 Three, 2026 Latest Tariff Breakdown (With Full Tax Clause Explanation)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including future imports)
🎯 1. 3901.10.10.00 — Polyethylene & Other Olefin Resins (Primary Form)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% (ad valorem) |
| Section 301 (USITC) Additional Duty | +25.0% (from U.S. Trade Act Section 301) |
| Section 122 (IEEPA) Additional Duty | +10.0% (under International Emergency Economic Powers Act) |
| Total Effective Duty | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Threshold | ❌ Not applicable (denied under U.S. law) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3901.10.10.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- USITC 25% is triggered by the Section 301 Investigation on Chinese goods deemed to have unfair trade practices.
- IEEPA 10% is part of the national emergency powers framework targeting China, effective since 2025.
- Combined: 41.5% — one of the highest tariff burdens in the plastics sector.
🎯 2. 3901.10.50.10 — General Polymer Resins (Primary Form)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Duty | 41.5% |
| Tax Calculation | CIF × 41.5% |
| De Minimis | ❌ Not allowed |
| Legal Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3901.10.50.10 → FOOTNOTE:9903.88.01 |
📌 Note:
- Applies to non-ethylene-based resins such as polybutylene, ethylene-acrylic acid copolymers, or specialty polyolefins.
- Even if not PE or PP, if in primary form, same 41.5% applies.
🎯 3. 3902.10.00.00 — Polypropylene & Olefin Resins (Primary Form)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Duty | 41.5% |
| Tax Calculation | CIF × 41.5% |
| De Minimis | ❌ Not eligible |
| Legal Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3902.10.00.00 → FOOTNOTE:9903.88.01 |
📌 Key Use Case:
- Bulk PP pellets used in injection molding, fibers, or packaging.
- No matter the grade (homopolymer, random copolymer, impact copolymer) — as long as unprocessed, same tariff.
🎯 4. 3902.90.00.50 — Other Olefin Resins (Primary Form)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Duty | 41.5% |
| Tax Calculation | CIF × 41.5% |
| De Minimis | ❌ Not allowed |
| Legal Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3902.90.00.50 → FOOTNOTE:9903.88.01 |
📌 When This Applies:
- Resins not covered by3902.10.00.00, such as ethylene-propylene rubber (EPR), metallocene-catalyzed polyolefins, or custom blends.
- Still falls under 41.5% if in primary form.
🎯 5. 3907.10.00.00 — Engineering Resins (e.g., Polyoxymethylene, Polyether)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Duty | 41.5% |
| Tax Calculation | CIF × 41.5% |
| De Minimis | ❌ Not allowed |
| Legal Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3907.10.00.00 → FOOTNOTE:9903.88.01 |
📌 High-Value Applications:
- Used in precision gears, automotive parts, medical devices.
- Despite higher value, same 41.5% tariff applies — no exceptions.
🎯 6. 3907.99.50.50 — Polyester & Other Synthetic Resins (Primary Form)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| USITC Additional Duty | +25.0% |
| IEEPA Additional Duty | +10.0% |
| Total Effective Duty | 41.5% |
| Tax Calculation | CIF × 41.5% |
| De Minimis | ❌ Not allowed |
| Legal Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3907.99.50.50 → FOOTNOTE:9903.88.01 |
📌 Common Examples:
- PET resin (for bottles), PBT (for electronics), PC (polycarbonate).
- Even if used in high-tech applications, 41.5% still applies.
🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Confirm resin type, molecular weight, MFI, density |
| ✅ Material Safety Data Sheet (MSDS/SDS) | ✔️ | Safety & handling compliance |
| ✅ Certificate of Origin (CO) | ✔️ | Prove origin (China/CN) for tariff application |
| ✅ Commercial Invoice | ✔️ | Accurate description, value, and HS code |
| ✅ Packing List | ✔️ | Quantity, weight, packaging type |
| ✅ Third-Party Test Report | ✔️ | ASTM, ISO, or SGS certification (optional but recommended) |
| ✅ Lab Test Results (if needed) | ✔️ | To prove "primary form" status (e.g., no additives) |
✅ 2.申报技巧 (Declaration Tips) – The Golden Rule
🔥 “Form Matters More Than Name: Primary Form = 41.5%”
| Scenario | Correct HS Code | Wrong Practice |
|---|---|---|
| PE pellets (unfilled, uncolored) | 3901.10.10.00 |
Misclassified as “plastic granules” → no tariff relief |
| PP powder (no additives) | 3902.10.00.00 |
Reported as “compound” → higher risk of audit |
| PET resin (for bottles) | 3907.99.50.50 |
Claimed as “recycled material” → invalid without proof |
| Resin with 5% filler | ❌ Not eligible for these codes | Must be reclassified → higher tariff risk |
✅ 3. Special Cases & Mitigation Strategies
| Situation | Recommended Action |
|---|---|
| Resin with additives (color, stabilizers) | Not eligible for these codes → consider 3907.99.90.00 or 3901.90.00.00 |
| Recycled or reprocessed resin | May qualify for reduced rates if certified as “reclaimed” under U.S. EPA rules |
| Resin for medical devices | Can apply for special exemption if FDA-approved and non-therapeutic |
| Resin from Vietnam/Mexico/Thailand | May qualify for IEEPA exemption → 0% additional duty (if origin proof is valid) |
🌍 Five, Global Customs Comparison (2026 Update)
| Country/Region | Recommended HS Code | Tariff | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3901.10.10.00 to 3907.99.50.50 |
41.5% (China origin) | None (but documentation critical) | Highest tariff globally |
| 🇨🇳 China | Same | 5% (if domestic) | CCC, RoHS | No additional duties |
| 🇪🇺 EU | 3901.10.10.00 etc. |
0% (if CE compliant) | CE, REACH | No 301/IEEPA taxes |
| 🇦🇺 Australia | 3901.10.10.00 |
5% | RCM | No extra duties |
| 🇯🇵 Japan | 3901.10.10.00 |
0% | PSE | No additional taxes |
📌 Takeaway:
- The U.S. is the only market imposing 41.5% on raw plastic resins from China.
- Shifting production to Vietnam, Malaysia, or Mexico can reduce tariffs to 0–5%.
📌 Six, Common Mistakes & How to Avoid Them (Real-World Pitfalls)
❌ Mistake 1: Reporting “filled” or “colored” resin as “raw resin”
👉 Result: Tariff underpayment → penalties + interest + audit risk
❌ Mistake 2: Using generic terms like “plastic granules” or “resin pellets” without specifying type
👉 Result: Customs cannot verify primary form → delayed clearance
❌ Mistake 3: Failing to provide SDS or MFI data
👉 Result: Rejected at port → demurrage + storage fees
❌ Mistake 4: Claiming “recycled” status without certification
👉 Result: Denied exemption → pay 41.5% anyway
✅ Best Practice:
Use precise language in invoice and description:
“Polyethylene (PE) Pellets, High-Density, 100% Virgin, Primary Form, MFI: 2.0 g/10min, ISO 1133 Certified”
🎯 Seven, Final Verdict: Precision Wins in Plastics Trade
🎯 Remember the Golden Rule:
🔹 “If it’s raw, unprocessed, and in primary form — it’s 41.5% in the U.S.”
🔹 “Name it right, describe it clean, and pay the tax — or face the penalty.”
📌 Pro Tip:
✅ Apply for an Advance Ruling (Pre-Clearance) from U.S. Customs before shipment.
✅ Use a U.S.-based customs broker with plastic sector expertise.
✅ Consider shifting sourcing to non-China countries (Vietnam, India, Mexico) to avoid 41.5%.
📣 Act Now:
📞 Contact a specialized customs broker + submit product specs + request HS Code pre-ruling
🚀 Avoid surprise tariffs, delays, and fines — keep your supply chain smooth and profitable!
✨ Smart Trade Starts with Smart Classification!
💼 Your resin’s HS code isn’t just a number — it’s your bottom line.
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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。