Chapter 39 covers plastics and articles thereof, including polymers in primary forms, waste, parings and scrap, semi-manufactures and articles. This chapter is an important chapter in the HS classification for chemicals and plastic products, involving polymers, synthetic rubber, cellulose and its derivatives, etc. Primary forms refer to liquids, pastes, blocks, powders and other unprocessed forms, including resins, pellets, etc. Goods in this chapter are widely used in packaging, construction, automotive, electronics and other fields. Heading 3903 covers styrene polymers in primary forms, including polystyrene, styrene-acrylonitrile copolymers, acrylonitrile-butadiene-styrene copolymers, etc. These polymers are important thermoplastics used in the manufacture of various plastic products. Under the heading, they are further subdivided according to polymer type and form, such as expandable polystyrene, other polystyrene, etc. Code 390319 has 6 digits: the first 2 digits 39 represent Chapter 39 plastics and articles thereof; digits 3-4, 03, represent heading 3903, i.e. styrene polymers in primary forms; digits 5-6, 19, represent subheading 390319, i.e. other polystyrene in primary forms. Among these, subheading 3903.1 is polystyrene, 3903.11 is expandable, and 3903.19 is other. Therefore, 390319 specifically refers to other polystyrene in primary forms other than expandable polystyrene, including general purpose polystyrene (GPPS), high impact polystyrene (HIPS), etc., and the form may be pellets, powder, liquid, etc. The goods are polystyrene and are in primary forms, not further processed. If they were expandable polystyrene, they should be classified under 390311; if they were styrene-acrylonitrile copolymer, they should be classified under 390320; if they were ABS copolymer, they should be classified under 390330. If they had been made into plates, sheets, film or other semi-manufactures, they should be classified under 3910 or 3920, etc. Therefore, only other polystyrene in primary forms is classified under 390319.
Chapter
Chapter 39 covers plastics and articles thereof, including polymers in primary forms, waste, parings and scrap, semi-manufactures and articles. This chapter is an important chapter in the HS classification for chemicals and plastic products, involving polymers, synthetic rubber, cellulose and its derivatives, etc. Primary forms refer to liquids, pastes, blocks, powders and other unprocessed forms, including resins, pellets, etc. Goods in this chapter are widely used in packaging, construction, automotive, electronics and other fields.
Heading
Heading 3903 covers styrene polymers in primary forms, including polystyrene, styrene-acrylonitrile copolymers, acrylonitrile-butadiene-styrene copolymers, etc. These polymers are important thermoplastics used in the manufacture of various plastic products. Under the heading, they are further subdivided according to polymer type and form, such as expandable polystyrene, other polystyrene, etc.
Digit Breakdown
Code 390319 has 6 digits: the first 2 digits 39 represent Chapter 39 plastics and articles thereof; digits 3-4, 03, represent heading 3903, i.e. styrene polymers in primary forms; digits 5-6, 19, represent subheading 390319, i.e. other polystyrene in primary forms. Among these, subheading 3903.1 is polystyrene, 3903.11 is expandable, and 3903.19 is other. Therefore, 390319 specifically refers to other polystyrene in primary forms other than expandable polystyrene, including general purpose polystyrene (GPPS), high impact polystyrene (HIPS), etc., and the form may be pellets, powder, liquid, etc.
Classification Basis
The goods are polystyrene and are in primary forms, not further processed. If they were expandable polystyrene, they should be classified under 390311; if they were styrene-acrylonitrile copolymer, they should be classified under 390320; if they were ABS copolymer, they should be classified under 390330. If they had been made into plates, sheets, film or other semi-manufactures, they should be classified under 3910 or 3920, etc. Therefore, only other polystyrene in primary forms is classified under 390319.
📝 Declaration Elements
Product name: The specific name of the declared goods, such as polystyrene pellets, high impact polystyrene, etc., and it must correspond to the HS code. Appearance: Describe the color, shape (such as pellets, powder, liquid), whether transparent, and other physical states of the goods. Composition content: Indicate the percentage content of polystyrene and whether additives are contained (such as flame retardants, color masterbatch, etc.). Types and proportions of monomer units: For copolymers, indicate the types and proportions of each monomer unit; for homopolymers, indicate the single monomer. Brand: The brand or manufacturer name of the declared goods; if there is no brand, 'None' may be filled in. Model: The model or grade of the goods, such as GPPS-123, HIPS-456, etc., used to distinguish different properties. Use: Explain the final use of the goods, such as for injection molding, extrusion, foaming, etc., as well as the final product type. Manufacturer: The name of the declared production enterprise, which must be consistent with the invoice and packing list. Product name: High impact polystyrene (HIPS); Appearance: white opaque pellets; Composition content: polystyrene 95%, butadiene rubber 5%; Monomer units: styrene 95%, butadiene 5%; Brand: ABC; Model: HIPS-789; Use: used for producing home appliance housings; Manufacturer: XYZ Chemical Co., Ltd. Misclassifying expandable polystyrene under 390319, when it should actually be classified under 390311. Misclassifying styrene-acrylonitrile copolymer (SAN) under 390319, when it should actually be classified under 390320. Misclassifying already foamed polystyrene blocks under 390319, when they should actually be classified under 3921, etc.
Product name
The specific name of the declared goods, such as polystyrene pellets, high impact polystyrene, etc., and it must correspond to the HS code.
⚠️ Misdeclaring as expandable polystyrene or adjacent goods such as ABS.
Appearance
Describe the color, shape (such as pellets, powder, liquid), whether transparent, and other physical states of the goods.
⚠️ Writing only 'pellets' without describing color or transparency.
Composition content
Indicate the percentage content of polystyrene and whether additives are contained (such as flame retardants, color masterbatch, etc.).
⚠️ Failure to indicate additive components or content, leading to classification disputes.
Types and proportions of monomer units
For copolymers, indicate the types and proportions of each monomer unit; for homopolymers, indicate the single monomer.
⚠️ Misdeclaring a homopolymer as a copolymer, or filling in incorrect proportions.
Brand
The brand or manufacturer name of the declared goods; if there is no brand, 'None' may be filled in.
⚠️ Confusing brand with manufacturer, or failing to declare truthfully.
Model
The model or grade of the goods, such as GPPS-123, HIPS-456, etc., used to distinguish different properties.
⚠️ Incomplete model entry or inconsistency with the actual goods.
Use
Explain the final use of the goods, such as for injection molding, extrusion, foaming, etc., as well as the final product type.
⚠️ Use description is too general, such as 'used for plastic products'.
Manufacturer
The name of the declared production enterprise, which must be consistent with the invoice and packing list.
⚠️ Confusing manufacturer with consignor.
Example： Product name: High impact polystyrene (HIPS); Appearance: white opaque pellets; Composition content: polystyrene 95%, butadiene rubber 5%; Monomer units: styrene 95%, butadiene 5%; Brand: ABC; Model: HIPS-789; Use: used for producing home appliance housings; Manufacturer: XYZ Chemical Co., Ltd.
Common Mistakes：
Misclassifying expandable polystyrene under 390319, when it should actually be classified under 390311.
Misclassifying styrene-acrylonitrile copolymer (SAN) under 390319, when it should actually be classified under 390320.
Misclassifying already foamed polystyrene blocks under 390319, when they should actually be classified under 3921, etc.
🎯 Classification Logic
Core criteria for classification: first confirm that the goods are in primary forms (liquid, paste, block, powder, etc.), then confirm that they are polystyrene homopolymer and have not been foamed or otherwise processed. If they are copolymers, they must be classified under other subheadings according to the type of comonomer. If they have been foamed or made into semi-manufactures, they are classified under subsequent chapters. At the same time, reference must be made to the definitions of 'primary forms' and 'polystyrene' in the Explanatory Notes to the Import and Export Tariff. 390311 Expandable polystyrene: 390311 is expandable polystyrene, i.e. polystyrene containing a blowing agent that can expand when heated; 390319 is other polystyrene, containing no blowing agent or not expandable. 390320 Styrene-acrylonitrile copolymer: 390320 is styrene-acrylonitrile copolymer (SAN), containing acrylonitrile monomer; 390319 is polystyrene homopolymer, containing no acrylonitrile. 390330 Acrylonitrile-butadiene-styrene copolymer: 390330 is ABS copolymer, containing acrylonitrile and butadiene; 390319 is polystyrene homopolymer, containing none of these monomers. 390390 Other styrene polymers: 390390 is other styrene polymers in primary forms, such as styrene-butadiene copolymers, etc.; 390319 specifically refers to polystyrene homopolymer. 392111 Polystyrene plates, sheets, film, etc.: 392111 is semi-manufactures such as polystyrene plates, sheets, film, etc., which are no longer in primary forms; 390319 is polystyrene in primary forms. Is it in primary forms? Is it polystyrene homopolymer? Does it contain a blowing agent? Does it contain other monomers (such as acrylonitrile, butadiene)? Has it been foamed or made into semi-manufactures?
Basis
Core criteria for classification: first confirm that the goods are in primary forms (liquid, paste, block, powder, etc.), then confirm that they are polystyrene homopolymer and have not been foamed or otherwise processed. If they are copolymers, they must be classified under other subheadings according to the type of comonomer. If they have been foamed or made into semi-manufactures, they are classified under subsequent chapters. At the same time, reference must be made to the definitions of 'primary forms' and 'polystyrene' in the Explanatory Notes to the Import and Export Tariff.
Confused Codes：
390311 - Expandable polystyrene
390311 is expandable polystyrene, i.e. polystyrene containing a blowing agent that can expand when heated; 390319 is other polystyrene, containing no blowing agent or not expandable.
390320 - Styrene-acrylonitrile copolymer
390320 is styrene-acrylonitrile copolymer (SAN), containing acrylonitrile monomer; 390319 is polystyrene homopolymer, containing no acrylonitrile.
390330 is ABS copolymer, containing acrylonitrile and butadiene; 390319 is polystyrene homopolymer, containing none of these monomers.
390390 - Other styrene polymers
390390 is other styrene polymers in primary forms, such as styrene-butadiene copolymers, etc.; 390319 specifically refers to polystyrene homopolymer.
392111 - Polystyrene plates, sheets, film, etc.
392111 is semi-manufactures such as polystyrene plates, sheets, film, etc., which are no longer in primary forms; 390319 is polystyrene in primary forms.
Self-Check：
✓ Is it in primary forms?
✓ Is it polystyrene homopolymer?
✓ Does it contain a blowing agent?
✓ Does it contain other monomers (such as acrylonitrile, butadiene)?
✓ Has it been foamed or made into semi-manufactures?
❓ FAQ
How can I check the tariff rate for 390319? It can be checked through the official website of the General Administration of Customs, China International Trade Single Window, or the Import and Export Tariff of the People's Republic of China. Tariff rates change according to country, trade agreements, etc., and the latest tariff should be used as the standard. What is the difference between 390319 and 390311? 390311 is expandable polystyrene, containing a blowing agent and capable of expanding when heated; 390319 is other polystyrene, containing no blowing agent or not expandable. When declaring, composition proof must be provided. Which code should high impact polystyrene (HIPS) be classified under? HIPS is usually made by blending or grafting polystyrene and butadiene rubber. If it is in primary forms and polystyrene is the main component, it is generally classified under 390319. However, if the butadiene content is relatively high, other subheadings may need to be considered. Are polystyrene powder and pellets classified under the same code? Yes, as long as they are polystyrene homopolymer in primary forms, they are all classified under 390319. But if the powder has been foamed, it is classified under 390311. What are the declaration elements for 390319? They mainly include product name, appearance, composition content, types and proportions of monomer units, brand, model, use, manufacturer, etc. The specific requirements are subject to customs requirements. What documents are required for import under 390319? Usually a contract, invoice, packing list, bill of lading, certificate of origin, composition test report, etc. are required. If anti-dumping is involved, relevant proof must also be provided. How is the classification of 390319 and 390320 distinguished? 390320 is styrene-acrylonitrile copolymer (SAN), containing acrylonitrile monomer; 390319 is polystyrene homopolymer, containing no acrylonitrile. Monomer composition can be detected by infrared spectroscopy, etc. If color masterbatch is added to polystyrene, does it affect classification? Generally it does not affect classification, as long as it is still polystyrene homopolymer in primary forms, it is classified under 390319. However, if other polymers are added that change the basic properties, classification may be affected.
Q: How can I check the tariff rate for 390319?
A: It can be checked through the official website of the General Administration of Customs, China International Trade Single Window, or the Import and Export Tariff of the People's Republic of China. Tariff rates change according to country, trade agreements, etc., and the latest tariff should be used as the standard.
Q: What is the difference between 390319 and 390311?
A: 390311 is expandable polystyrene, containing a blowing agent and capable of expanding when heated; 390319 is other polystyrene, containing no blowing agent or not expandable. When declaring, composition proof must be provided.
Q: Which code should high impact polystyrene (HIPS) be classified under?
A: HIPS is usually made by blending or grafting polystyrene and butadiene rubber. If it is in primary forms and polystyrene is the main component, it is generally classified under 390319. However, if the butadiene content is relatively high, other subheadings may need to be considered.
Q: Are polystyrene powder and pellets classified under the same code?
A: Yes, as long as they are polystyrene homopolymer in primary forms, they are all classified under 390319. But if the powder has been foamed, it is classified under 390311.
Q: What are the declaration elements for 390319?
A: They mainly include product name, appearance, composition content, types and proportions of monomer units, brand, model, use, manufacturer, etc. The specific requirements are subject to customs requirements.
Q: What documents are required for import under 390319?
A: Usually a contract, invoice, packing list, bill of lading, certificate of origin, composition test report, etc. are required. If anti-dumping is involved, relevant proof must also be provided.
Q: How is the classification of 390319 and 390320 distinguished?
A: 390320 is styrene-acrylonitrile copolymer (SAN), containing acrylonitrile monomer; 390319 is polystyrene homopolymer, containing no acrylonitrile. Monomer composition can be detected by infrared spectroscopy, etc.
Q: If color masterbatch is added to polystyrene, does it affect classification?
A: Generally it does not affect classification, as long as it is still polystyrene homopolymer in primary forms, it is classified under 390319. However, if other polymers are added that change the basic properties, classification may be affected.
⚠️ 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.