Chapter 39 covers plastics and articles thereof, and is an important chapter in the HS classification organized by material properties. This chapter includes polymers in primary forms, waste, parings and scrap, semi-manufactures and finished articles. Primary forms refer to unprocessed forms such as liquids, pastes, blocks, and powders, covering polyethylene, polypropylene, polystyrene, etc. The notes to this chapter clarify the definition of polymers, the rules for classifying copolymers, and the distinctions from other chapters, such as the boundaries with Chapter 28, Chapter 29, and Chapter 40. Heading 3901 covers polymers of ethylene in primary forms, including polyethylene (specific gravity >= 0.94 and < 0.94), ethylene-vinyl acetate copolymers, etc. This heading is further subdivided by specific gravity, comonomer, etc. Polyethylene with a specific gravity >= 0.94 is generally high-density polyethylene (HDPE), which has relatively high crystallinity and rigidity and is widely used in blow molding, injection molding, pipes, and other fields. Heading 3901 is limited to primary forms and does not include semi-manufactures such as plates, sheets, and film. Code 390120 is a 6-digit subheading. The first 2 digits "39" represent Chapter 39 (plastics and articles thereof). The 3rd-4th digits "01" represent heading 3901 (polymers of ethylene in primary forms). The 5th-6th digits "20" represent subheading 390120, specifically referring to polyethylene in primary forms with a specific gravity >= 0.94. If the specific gravity is < 0.94, it is classified under 390110. Therefore, the complete meaning of this code is: polyethylene in primary forms with a specific gravity >= 0.94 (i.e., high-density polyethylene). This commodity is polyethylene in primary forms with a specific gravity >= 0.94, which conforms to the description of heading 3901. Compared with 390110 (polyethylene with a specific gravity < 0.94), specific gravity is the key distinguishing point. Compared with 3902 (polymers of propylene), the monomer unit is different. Compared with 3904 (polymers of vinyl chloride), the chemical composition is different. Therefore, according to specific gravity and monomer unit, it is correctly classified under 390120.
Chapter
Chapter 39 covers plastics and articles thereof, and is an important chapter in the HS classification organized by material properties. This chapter includes polymers in primary forms, waste, parings and scrap, semi-manufactures and finished articles. Primary forms refer to unprocessed forms such as liquids, pastes, blocks, and powders, covering polyethylene, polypropylene, polystyrene, etc. The notes to this chapter clarify the definition of polymers, the rules for classifying copolymers, and the distinctions from other chapters, such as the boundaries with Chapter 28, Chapter 29, and Chapter 40.
Heading
Heading 3901 covers polymers of ethylene in primary forms, including polyethylene (specific gravity >= 0.94 and < 0.94), ethylene-vinyl acetate copolymers, etc. This heading is further subdivided by specific gravity, comonomer, etc. Polyethylene with a specific gravity >= 0.94 is generally high-density polyethylene (HDPE), which has relatively high crystallinity and rigidity and is widely used in blow molding, injection molding, pipes, and other fields. Heading 3901 is limited to primary forms and does not include semi-manufactures such as plates, sheets, and film.
Digit Breakdown
Code 390120 is a 6-digit subheading. The first 2 digits "39" represent Chapter 39 (plastics and articles thereof). The 3rd-4th digits "01" represent heading 3901 (polymers of ethylene in primary forms). The 5th-6th digits "20" represent subheading 390120, specifically referring to polyethylene in primary forms with a specific gravity >= 0.94. If the specific gravity is < 0.94, it is classified under 390110. Therefore, the complete meaning of this code is: polyethylene in primary forms with a specific gravity >= 0.94 (i.e., high-density polyethylene).
Classification Basis
This commodity is polyethylene in primary forms with a specific gravity >= 0.94, which conforms to the description of heading 3901. Compared with 390110 (polyethylene with a specific gravity < 0.94), specific gravity is the key distinguishing point. Compared with 3902 (polymers of propylene), the monomer unit is different. Compared with 3904 (polymers of vinyl chloride), the chemical composition is different. Therefore, according to specific gravity and monomer unit, it is correctly classified under 390120.
📝 Declaration Elements
Product name: Declare the commodity name, which should accurately reflect the product's attributes, such as "high-density polyethylene" or "polyethylene (specific gravity >= 0.94)." Appearance: Describe the specific form of the primary form, such as granules, powder, liquid, etc., and indicate the color. Specific gravity: The specific gravity value must be declared, and it must be clearly >= 0.94, usually in g/cm³. Composition content: Declare the polyethylene content and whether it contains other comonomers or additives. Type of monomer unit: Clearly state that the monomer unit is ethylene; if it is a copolymer, other monomers must be indicated. Grade: Declare the manufacturer's grade or model, which helps confirm the product's characteristics. Use: Declare the main use, such as for blow molding, injection molding, pipes, etc. Manufacturer: Declare the manufacturer's name to facilitate traceability and verification. Product name: High-density polyethylene; Appearance: White granules; Specific gravity: 0.95 g/cm³; Composition content: Polyethylene >= 99%; Monomer unit: Ethylene; Grade: 5000S; Use: Used for blow-molded containers; Manufacturer: XX Petrochemical Company. Inaccurate declaration of specific gravity may lead to classification under 390110 or 390120. Failure to distinguish homopolymers from copolymers; if other monomers are contained, classification may be affected. Appearance description is not specific; for example, writing only "solid" may be questioned. The declared use is too general and cannot assist classification.
Product name
Declare the commodity name, which should accurately reflect the product's attributes, such as "high-density polyethylene" or "polyethylene (specific gravity >= 0.94)."
⚠️ Writing only "polyethylene" without indicating the specific gravity, or mistakenly writing it as "low-density polyethylene."
Appearance
Describe the specific form of the primary form, such as granules, powder, liquid, etc., and indicate the color.
⚠️ Omitting the appearance description, or writing only "solid," which is not specific enough.
Specific gravity
The specific gravity value must be declared, and it must be clearly >= 0.94, usually in g/cm³.
⚠️ Failure to declare the specific gravity, or an inaccurate declared value, leading to incorrect classification.
Composition content
Declare the polyethylene content and whether it contains other comonomers or additives.
⚠️ Failure to indicate the type of comonomer, or false declaration of content.
Type of monomer unit
Clearly state that the monomer unit is ethylene; if it is a copolymer, other monomers must be indicated.
⚠️ Mistakenly reporting it as a propylene polymer or other monomer.
Grade
Declare the manufacturer's grade or model, which helps confirm the product's characteristics.
⚠️ Incorrect grade entry or inconsistency with the actual product.
Use
Declare the main use, such as for blow molding, injection molding, pipes, etc.
⚠️ The use description is too broad, such as "industrial use."
Manufacturer
Declare the manufacturer's name to facilitate traceability and verification.
⚠️ Not filled in or incompletely filled in.
Example： Product name: High-density polyethylene; Appearance: White granules; Specific gravity: 0.95 g/cm³; Composition content: Polyethylene >= 99%; Monomer unit: Ethylene; Grade: 5000S; Use: Used for blow-molded containers; Manufacturer: XX Petrochemical Company.
Common Mistakes：
Inaccurate declaration of specific gravity may lead to classification under 390110 or 390120.
Failure to distinguish homopolymers from copolymers; if other monomers are contained, classification may be affected.
Appearance description is not specific; for example, writing only "solid" may be questioned.
The declared use is too general and cannot assist classification.
🎯 Classification Logic
The core basis for classification is: 1) the commodity is in primary forms; 2) the monomer unit is ethylene; 3) the specific gravity is >= 0.94. According to the General Rules for HS classification, first determine the heading, then determine the subheading. If the specific gravity is < 0.94, it is classified under 390110. If it is an ethylene copolymer, it must be judged according to the type and content of the comonomer; for example, ethylene-vinyl acetate copolymer is classified under 390130. 390110 Polyethylene in primary forms (specific gravity < 0.94): Specific gravity is the only difference. 390110 is low-density polyethylene (LDPE), with a specific gravity < 0.94; 390120 is high-density polyethylene (HDPE), with a specific gravity >= 0.94. 390130 Ethylene-vinyl acetate copolymers in primary forms: 390130 is a copolymer of ethylene and vinyl acetate, usually with a vinyl acetate content >= 5%; 390120 is an ethylene homopolymer or copolymer but with a specific gravity >= 0.94 and not EVA. 390190 Other polymers of ethylene in primary forms: 390190 covers ethylene polymers other than 390110, 390120, and 390130, such as ion-exchange resins, etc.; 390120 specifically refers to polyethylene with a specific gravity >= 0.94. 390210 Polypropylene in primary forms: 390210 is a polymer of propylene, with propylene as the monomer unit; 390120 is a polymer of ethylene, with ethylene as the monomer unit. Is it confirmed to be in primary forms? Is the specific gravity >= 0.94? Is the monomer unit ethylene? Does it contain other comonomers? Does it belong to other subheadings under 3901?
Basis
The core basis for classification is: 1) the commodity is in primary forms; 2) the monomer unit is ethylene; 3) the specific gravity is >= 0.94. According to the General Rules for HS classification, first determine the heading, then determine the subheading. If the specific gravity is < 0.94, it is classified under 390110. If it is an ethylene copolymer, it must be judged according to the type and content of the comonomer; for example, ethylene-vinyl acetate copolymer is classified under 390130.
Confused Codes：
390110 - Polyethylene in primary forms (specific gravity < 0.94)
Specific gravity is the only difference. 390110 is low-density polyethylene (LDPE), with a specific gravity < 0.94; 390120 is high-density polyethylene (HDPE), with a specific gravity >= 0.94.
390130 - Ethylene-vinyl acetate copolymers in primary forms
390130 is a copolymer of ethylene and vinyl acetate, usually with a vinyl acetate content >= 5%; 390120 is an ethylene homopolymer or copolymer but with a specific gravity >= 0.94 and not EVA.
390190 - Other polymers of ethylene in primary forms
390190 covers ethylene polymers other than 390110, 390120, and 390130, such as ion-exchange resins, etc.; 390120 specifically refers to polyethylene with a specific gravity >= 0.94.
390210 - Polypropylene in primary forms
390210 is a polymer of propylene, with propylene as the monomer unit; 390120 is a polymer of ethylene, with ethylene as the monomer unit.
Self-Check：
✓ Is it confirmed to be in primary forms?
✓ Is the specific gravity >= 0.94?
✓ Is the monomer unit ethylene?
✓ Does it contain other comonomers?
✓ Does it belong to other subheadings under 3901?
❓ FAQ
How can I check the tax rate for HS code 390120? You can check the latest tax rate by entering code 390120 on the official website of the General Administration of Customs of China, the International Trade Single Window, or third-party query platforms. Note that tax rates may be adjusted with policy changes, and the latest official publication should prevail. What is the difference in classification between polyethylene with a specific gravity >= 0.94 and polyethylene with a specific gravity < 0.94? Polyethylene with a specific gravity >= 0.94 is classified under 390120, and polyethylene with a specific gravity < 0.94 is classified under 390110. The two may differ in physical properties, uses, and tax rates, and the specific gravity value must be accurately provided when declaring. If polyethylene contains a small amount of additives, does it affect classification? Usually not, as long as the additives do not change the basic properties of the polyethylene, it is still classified as polyethylene. However, if the additives make the polymer a copolymer or change the specific gravity, reconsideration is required. Under which code should ethylene-vinyl acetate copolymer (EVA) be classified? EVA is usually classified under 390130, but if the vinyl acetate content is low and the specific gravity is >= 0.94, it may still be classified under 390120. It must be judged according to the specific composition and specific gravity. How should the specific gravity be filled in when declaring? A specific value should be filled in, such as 0.95 g/cm³, and the testing standard should be indicated (such as ASTM D792). Avoid writing only ">= 0.94" without providing a specific value. What is the difference between 390120 and 390190? 390120 specifically refers to polyethylene in primary forms with a specific gravity >= 0.94; 390190 covers other ethylene polymers in primary forms not elsewhere specified, such as ion-exchange resins, ethylene-acrylic acid copolymers, etc. What documents are required to import high-density polyethylene? Usually, contracts, invoices, packing lists, bills of lading, certificates of origin, composition test reports, etc. are required. Specific document requirements may vary depending on customs and the mode of trade. If the commodity is polyethylene waste and scrap, under which code should it be classified? Polyethylene waste and scrap should be classified under 3915, not 390120. 390120 applies only to polyethylene in primary forms.
Q: How can I check the tax rate for HS code 390120?
A: You can check the latest tax rate by entering code 390120 on the official website of the General Administration of Customs of China, the International Trade Single Window, or third-party query platforms. Note that tax rates may be adjusted with policy changes, and the latest official publication should prevail.
Q: What is the difference in classification between polyethylene with a specific gravity >= 0.94 and polyethylene with a specific gravity < 0.94?
A: Polyethylene with a specific gravity >= 0.94 is classified under 390120, and polyethylene with a specific gravity < 0.94 is classified under 390110. The two may differ in physical properties, uses, and tax rates, and the specific gravity value must be accurately provided when declaring.
Q: If polyethylene contains a small amount of additives, does it affect classification?
A: Usually not, as long as the additives do not change the basic properties of the polyethylene, it is still classified as polyethylene. However, if the additives make the polymer a copolymer or change the specific gravity, reconsideration is required.
Q: Under which code should ethylene-vinyl acetate copolymer (EVA) be classified?
A: EVA is usually classified under 390130, but if the vinyl acetate content is low and the specific gravity is >= 0.94, it may still be classified under 390120. It must be judged according to the specific composition and specific gravity.
Q: How should the specific gravity be filled in when declaring?
A: A specific value should be filled in, such as 0.95 g/cm³, and the testing standard should be indicated (such as ASTM D792). Avoid writing only ">= 0.94" without providing a specific value.
Q: What is the difference between 390120 and 390190?
A: 390120 specifically refers to polyethylene in primary forms with a specific gravity >= 0.94; 390190 covers other ethylene polymers in primary forms not elsewhere specified, such as ion-exchange resins, ethylene-acrylic acid copolymers, etc.
Q: What documents are required to import high-density polyethylene?
A: Usually, contracts, invoices, packing lists, bills of lading, certificates of origin, composition test reports, etc. are required. Specific document requirements may vary depending on customs and the mode of trade.
Q: If the commodity is polyethylene waste and scrap, under which code should it be classified?
A: Polyethylene waste and scrap should be classified under 3915, not 390120. 390120 applies only to polyethylene in primary forms.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.