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 (such as resins and pellets), waste and scrap, semi-manufactures, and finished articles. Primary forms refer to liquid, paste, block, powder, and other unshaped states, covering the raw materials for polymer production. This chapter subdivides tariff headings by polymer type, such as polyethylene, polypropylene, polystyrene, etc., and distinguishes between primary forms and finished products. Heading 3901 covers polymers of ethylene in primary forms, including polyethylene (PE) and its copolymers. Ethylene polymers are the synthetic resins with the largest production volume, and are classified by density and comonomer into low-density polyethylene (LDPE), high-density polyethylene (HDPE), linear low-density polyethylene (LLDPE), etc. This heading includes homopolymers and copolymers, but copolymers of ethylene with other monomers must be classified based on weight proportion. Code 390190 is a six-digit subheading: the first two digits 39 represent Chapter 39 "Plastics and articles thereof"; digits 3-4, 01, represent the heading "Polymers of ethylene in primary forms"; digits 5-6, 90, represent the subheading "Other." Therefore, 390190 refers to ethylene polymers in primary forms other than 390110 (polyethylene with specific gravity less than 0.94), 390120 (polyethylene with specific gravity ≥ 0.94), 390130 (ethylene-vinyl acetate copolymers), and 390140 (ethylene-alpha-olefin copolymers). This product is classified under 390190 rather than adjacent codes because it is an ethylene polymer in primary form but does not meet the specific descriptions of 390110, 390120, 390130, or 390140. For example, if it is a copolymer of ethylene with other monomers not otherwise named, or if its density is outside the specified range, it is classified under 390190. Note that if the ethylene monomer units do not predominate by weight in the copolymer, it may be classified under other headings.

Product name: The specific name of the declared goods, such as "ethylene-acrylic acid copolymer" or "modified polyethylene," which must be consistent with the commercial invoice. Appearance: Describe the physical form of the primary form, such as granules, powder, liquid, paste, etc., which affects classification. Composition content: List all monomer units and their percentage contents, such as ethylene 95% and acrylic acid 5%, to determine whether it is an ethylene polymer. Density: For polyethylene, a density value (such as 0.92 g/cm³) must be provided to distinguish 390110 from 390120. Types of monomer units: Explain which monomer units make up the polymer, such as an ethylene homopolymer or an ethylene-alpha-olefin copolymer. Use: Briefly describe the use of the goods, such as for producing films or injection-molded articles, which assists but does not determine classification. Brand: Fill in the manufacturer's or trader's brand, such as "ExxonMobil" or "Sinopec." Model: Commercial model or grade, such as "LLDPE 1002YB," which helps distinguish the specific product. Product name: ethylene-methacrylic acid copolymer; Appearance: colorless transparent pellets; Composition content: ethylene 90%, methacrylic acid 10%; Density: 0.93 g/cm³; Monomer units: ethylene, methacrylic acid; Use: used to produce food packaging film; Brand: DuPont; Model: Nucrel 0903. Failure to provide a density value, making it impossible to distinguish 390110 from 390120. The ethylene monomer content in the copolymer does not reach the predominant weight, so it may be classified under other headings. Mistakenly declaring an already formed article (such as film) as a primary form.

The core basis for classification is: whether the goods are in primary forms; whether they are composed of ethylene monomer units; whether ethylene monomer units account for the predominant proportion of the total polymer weight (usually ≥95%); and whether they fall under the specific named provisions of 390110, 390120, 390130, or 390140. If not, they are classified under 390190. Reference must also be made to the Import and Export Tariff and its notes. 390110 Polyethylene with specific gravity less than 0.94: 390110 requires polyethylene density less than 0.94 and a homopolymer; 390190 covers other ethylene polymers, such as copolymers or homopolymers with density outside the range. 390120 Polyethylene with specific gravity ≥ 0.94: 390120 requires polyethylene density ≥ 0.94 and a homopolymer; 390190 covers other ethylene polymers, such as copolymers or homopolymers with density outside the range. 390130 Ethylene-vinyl acetate copolymers: 390130 specifically refers to ethylene-vinyl acetate copolymers, and the vinyl acetate content is usually ≥10%; if the content is less than 10% or it is another copolymer, it is classified under 390190. 390140 Ethylene-alpha-olefin copolymers: 390140 specifically refers to copolymers of ethylene and alpha-olefins, with density less than 0.94; other copolymers or those with nonconforming density are classified under 390190. 390210 Polypropylene in primary forms: 390210 is polypropylene, with propylene as the monomer unit; 390190 is an ethylene polymer, with ethylene as the monomer unit. Is it confirmed to be in primary form? Do ethylene monomer units account for the predominant weight? Is the density clear and outside the 390110/120 range? Is it a copolymer named under 390130 or 390140? Is it confused with other headings (such as 3902)?

How can I check the import tariff rate for 390190? You can check the most-favored-nation rate, general rate, etc., through the official website of the General Administration of Customs of China or the Import and Export Tariff. Tariff rates vary by country and trade agreement, so it is recommended to use a customs classification advance ruling or consult a professional customs broker. What is the main difference between 390190 and 390110? 390110 refers to polyethylene homopolymers with density less than 0.94, while 390190 covers other ethylene polymers, such as copolymers and homopolymers with density outside the range. When declaring, density and monomer composition must be provided. Under which code is ethylene-vinyl acetate copolymer (EVA) classified? If the vinyl acetate content is ≥10%, it is classified under 390130; if the content is less than 10%, it may be classified under 390190. It must be determined based on the actual composition. When declaring 390190, how should the composition content be filled in? All monomer units and their weight percentages must be listed, such as ethylene 95% and acrylic acid 5%. If additives are included, they must also be stated. Composition content is key to determining classification. Does 390190 include recycled polyethylene? If recycled polyethylene is in primary form and meets the definition of an ethylene polymer, it may be classified under 390190. However, note that waste and scrap are classified under 3915; if the recycled material has been pelletized, it may be classified under 3901. How can it be determined that ethylene monomer accounts for the predominant weight in an ethylene polymer? It usually means that ethylene monomer units account for the largest proportion by weight, and according to the tariff notes, if ethylene monomer units account for 95% or more of the total polymer weight, it is regarded as an ethylene polymer. Otherwise, it is classified under other headings. What is the export tax rebate for 390190? The export tax rebate rate must be checked in the latest export tax rebate documents and is usually related to the commodity code and trade method. It is recommended to obtain real-time information through the electronic tax bureau or customs inquiry system. If the product is a copolymer of ethylene and propylene, how should it be classified? If ethylene monomer units account for the predominant weight, it is classified under 390190; if propylene predominates, it is classified under 3902. It must be determined based on the proportion of monomer units in the copolymer.