Chapter 39 is the chapter 'Plastics and Articles Thereof' in the Harmonized Commodity Description and Coding System, covering natural and synthetic polymer compounds, plastics in primary forms, waste and scrap, semi-manufactures, and certain finished products. The headings in this chapter are divided according to polymer origin and variety; headings 3901 to 3914 cover plastics in primary forms, and headings after 3915 cover waste and scrap and finished products. The key to determination lies in whether the material is a polymer, whether it has undergone processing into primary forms, and whether it is combined with other materials. Heading 3903 covers 'Styrene polymers in primary forms,' including polystyrene, styrene-acrylonitrile copolymers, acrylonitrile-butadiene-styrene copolymers, etc. Under this heading, subheadings are further divided by specific polymer variety, and 3903.30 is acrylonitrile-butadiene-styrene copolymer. The prerequisite for classification under this heading is that the product is in primary forms, such as liquid, paste, granules, powder, blocks, etc., and has not been mixed with other substances or has only undergone limited treatment such as stabilization or coloring. Code 390330 consists of six digits. The first two digits '39' are the chapter, indicating plastics and articles thereof; digits 3-4 '03' are the heading, indicating styrene polymers in primary forms; digits 5-6 '30' are the subheading, indicating acrylonitrile-butadiene-styrene copolymer (ABS). The fifth digit '3' points to the broad category of styrene copolymers, and the sixth digit '0' further locks in ABS. If it is another styrene copolymer such as SAN, it is classified under 3903.20; if it is polystyrene, it is classified under 3903.1. Therefore, 390330 fully expresses 'ABS copolymer in primary forms.' ABS is formed by copolymerization of the three monomers acrylonitrile, butadiene, and styrene, belongs to styrene copolymers, and is usually imported in primary forms such as granules or powder, which conforms to the description of heading 3903. It is not classified under 3901 (ethylene polymers) or 3902 (propylene polymers), nor under 3904 (vinyl chloride polymers), and certainly not under 3907 (polyesters, etc.). If ABS has already been made into finished products such as plates, sheets, or pipes, it should be classified under the later part of Chapter 39 or Chapters 84, 85, etc., rather than 390330.
Chapter
Chapter 39 is the chapter 'Plastics and Articles Thereof' in the Harmonized Commodity Description and Coding System, covering natural and synthetic polymer compounds, plastics in primary forms, waste and scrap, semi-manufactures, and certain finished products. The headings in this chapter are divided according to polymer origin and variety; headings 3901 to 3914 cover plastics in primary forms, and headings after 3915 cover waste and scrap and finished products. The key to determination lies in whether the material is a polymer, whether it has undergone processing into primary forms, and whether it is combined with other materials.
Heading
Heading 3903 covers 'Styrene polymers in primary forms,' including polystyrene, styrene-acrylonitrile copolymers, acrylonitrile-butadiene-styrene copolymers, etc. Under this heading, subheadings are further divided by specific polymer variety, and 3903.30 is acrylonitrile-butadiene-styrene copolymer. The prerequisite for classification under this heading is that the product is in primary forms, such as liquid, paste, granules, powder, blocks, etc., and has not been mixed with other substances or has only undergone limited treatment such as stabilization or coloring.
Digit Breakdown
Code 390330 consists of six digits. The first two digits '39' are the chapter, indicating plastics and articles thereof; digits 3-4 '03' are the heading, indicating styrene polymers in primary forms; digits 5-6 '30' are the subheading, indicating acrylonitrile-butadiene-styrene copolymer (ABS). The fifth digit '3' points to the broad category of styrene copolymers, and the sixth digit '0' further locks in ABS. If it is another styrene copolymer such as SAN, it is classified under 3903.20; if it is polystyrene, it is classified under 3903.1. Therefore, 390330 fully expresses 'ABS copolymer in primary forms.'
Classification Basis
ABS is formed by copolymerization of the three monomers acrylonitrile, butadiene, and styrene, belongs to styrene copolymers, and is usually imported in primary forms such as granules or powder, which conforms to the description of heading 3903. It is not classified under 3901 (ethylene polymers) or 3902 (propylene polymers), nor under 3904 (vinyl chloride polymers), and certainly not under 3907 (polyesters, etc.). If ABS has already been made into finished products such as plates, sheets, or pipes, it should be classified under the later part of Chapter 39 or Chapters 84, 85, etc., rather than 390330.
📝 Declaration Elements
Product name: The standard name of the declared commodity should be written as 'acrylonitrile-butadiene-styrene copolymer' or 'ABS resin,' with the brand and model indicated. Appearance: Describe the specific form of the primary shape, such as 'white granules,' 'transparent granules,' 'powder,' etc., and it must be consistent with the actual goods. Composition content: List the percentages of the three monomers acrylonitrile, butadiene, and styrene, as well as the content of additives such as stabilizers and color masterbatch. Types and proportions of monomer units: Clearly state the names and respective proportions of the three monomer units; this is the core basis for determining the ABS subheading. Brand (Chinese or foreign name): Fill in the manufacturer's or trader's brand, such as 'Chi Mei,' 'LG,' 'BASF,' etc.; if there is no brand, write 'none.' Model: Fill in the grade provided by the manufacturer, such as 'PA-757,' 'HI-121H,' etc., to distinguish different performance grades. Use: Explain what product it is processed into, such as 'used for injection molding home appliance housings,' 'used for extruding sheets,' etc. Contract date: Fill in the date of signing the contract or order in year-month-day format, used for customs valuation and statistics. Customs declaration example: Product name: acrylonitrile-butadiene-styrene copolymer (ABS resin); Appearance: white granules; Composition content: acrylonitrile 20%, butadiene 15%, styrene 65%, additives 0.5%; Types and proportions of monomer units: acrylonitrile 20%, butadiene 15%, styrene 65%; Brand: Chi Mei; Model: PA-757; Use: used for injection molding home appliance housings; Contract date: 2025-03-15. Confusing ABS with SAN; SAN does not contain butadiene and should be classified under 390320, and mistakenly declaring 390330 will lead to classification errors. Incomplete composition content without listing the proportions of the three monomers; customs may require supplementation or reclassification. Appearance description is too simple, such as writing only 'granules' without stating color and shape, affecting inspection judgment. Brand and model omitted or incorrectly filled in, making it impossible to match with contracts and invoices, affecting valuation and traceability.
Product name
The standard name of the declared commodity should be written as 'acrylonitrile-butadiene-styrene copolymer' or 'ABS resin,' with the brand and model indicated.
⚠️ Writing only 'ABS' or 'plastic pellets' without the full name, leading to classification disputes.
Appearance
Describe the specific form of the primary shape, such as 'white granules,' 'transparent granules,' 'powder,' etc., and it must be consistent with the actual goods.
⚠️ Writing vaguely 'solid' or 'granular' without distinguishing color and shape.
Composition content
List the percentages of the three monomers acrylonitrile, butadiene, and styrene, as well as the content of additives such as stabilizers and color masterbatch.
⚠️ Writing only 'ABS 100%,' ignoring additives, or failing to indicate the proportion of each monomer.
Types and proportions of monomer units
Clearly state the names and respective proportions of the three monomer units; this is the core basis for determining the ABS subheading.
⚠️ Mistakenly writing the butadiene content as 0, or declaring SAN as ABS.
Brand (Chinese or foreign name)
Fill in the manufacturer's or trader's brand, such as 'Chi Mei,' 'LG,' 'BASF,' etc.; if there is no brand, write 'none.'
⚠️ Confusing brand with model, or omitting the brand so that traceability is impossible.
Model
Fill in the grade provided by the manufacturer, such as 'PA-757,' 'HI-121H,' etc., to distinguish different performance grades.
⚠️ Incomplete model entry or use of internal codes that customs cannot identify.
Use
Explain what product it is processed into, such as 'used for injection molding home appliance housings,' 'used for extruding sheets,' etc.
⚠️ Writing only 'industrial use' or 'plastic use,' which is too broad.
Contract date
Fill in the date of signing the contract or order in year-month-day format, used for customs valuation and statistics.
⚠️ Omitting or entering an incorrect date that conflicts with the invoice date.
Example： Customs declaration example: Product name: acrylonitrile-butadiene-styrene copolymer (ABS resin); Appearance: white granules; Composition content: acrylonitrile 20%, butadiene 15%, styrene 65%, additives 0.5%; Types and proportions of monomer units: acrylonitrile 20%, butadiene 15%, styrene 65%; Brand: Chi Mei; Model: PA-757; Use: used for injection molding home appliance housings; Contract date: 2025-03-15.
Common Mistakes：
Confusing ABS with SAN; SAN does not contain butadiene and should be classified under 390320, and mistakenly declaring 390330 will lead to classification errors.
Incomplete composition content without listing the proportions of the three monomers; customs may require supplementation or reclassification.
Appearance description is too simple, such as writing only 'granules' without stating color and shape, affecting inspection judgment.
Brand and model omitted or incorrectly filled in, making it impossible to match with contracts and invoices, affecting valuation and traceability.
🎯 Classification Logic
The core basis for classification is the notes to Chapter 39 of the Import and Export Tariff and the subheading texts. First confirm that the goods are in primary forms, namely liquid, paste, granular, powder, block, etc., without further processing. Second confirm that the chemical structure is an acrylonitrile-butadiene-styrene terpolymer, with all three monomer units present and the proportions conforming to the definition of ABS. Third confirm that it has not been blended with other polymers or has only undergone limited treatment; if it is a blend such as ABS and PC, it may be classified under other headings. Finally, according to the text of subheading 3903.30, classify directly under 390330. 390320 Styrene-acrylonitrile copolymer (SAN): SAN is a binary copolymer of styrene and acrylonitrile and does not contain butadiene, whereas ABS contains butadiene. If the declared product name contains butadiene but it actually does not, it should be classified under 390320 rather than 390330. 390110 Polyethylene in primary forms: Polyethylene is polymerized from ethylene and does not contain styrene and acrylonitrile; its chemical structure is completely different. ABS contains styrene units and should be classified under 3903 rather than 3901. 390210 Polypropylene in primary forms: Polypropylene is polymerized from propylene and does not contain styrene, acrylonitrile, or butadiene. ABS is a terpolymer and is classified under 3903. 390430 Vinyl chloride-vinyl acetate copolymer: This copolymer contains vinyl chloride and vinyl acetate and does not contain styrene and acrylonitrile. ABS contains styrene and should be classified under 3903. 390740 Polycarbonate in primary forms: Polycarbonate is a carbonate polymer and does not contain styrene, acrylonitrile, or butadiene. ABS and PC blends may be classified under 390740 or other headings. Confirm that the goods are in primary forms, not finished products such as plates, sheets, or pipes. Confirm that the chemical structure is an ABS terpolymer containing acrylonitrile, butadiene, and styrene. Confirm that it has not been blended with other polymers or has only undergone limited treatment. Confirm that the declaration elements are complete, including composition content and monomer proportions. Confirm that the brand, model, and use are consistent with the contract and invoice.
Basis
The core basis for classification is the notes to Chapter 39 of the Import and Export Tariff and the subheading texts. First confirm that the goods are in primary forms, namely liquid, paste, granular, powder, block, etc., without further processing. Second confirm that the chemical structure is an acrylonitrile-butadiene-styrene terpolymer, with all three monomer units present and the proportions conforming to the definition of ABS. Third confirm that it has not been blended with other polymers or has only undergone limited treatment; if it is a blend such as ABS and PC, it may be classified under other headings. Finally, according to the text of subheading 3903.30, classify directly under 390330.
Confused Codes：
390320 - Styrene-acrylonitrile copolymer (SAN)
SAN is a binary copolymer of styrene and acrylonitrile and does not contain butadiene, whereas ABS contains butadiene. If the declared product name contains butadiene but it actually does not, it should be classified under 390320 rather than 390330.
390110 - Polyethylene in primary forms
Polyethylene is polymerized from ethylene and does not contain styrene and acrylonitrile; its chemical structure is completely different. ABS contains styrene units and should be classified under 3903 rather than 3901.
390210 - Polypropylene in primary forms
Polypropylene is polymerized from propylene and does not contain styrene, acrylonitrile, or butadiene. ABS is a terpolymer and is classified under 3903.
390430 - Vinyl chloride-vinyl acetate copolymer
This copolymer contains vinyl chloride and vinyl acetate and does not contain styrene and acrylonitrile. ABS contains styrene and should be classified under 3903.
390740 - Polycarbonate in primary forms
Polycarbonate is a carbonate polymer and does not contain styrene, acrylonitrile, or butadiene. ABS and PC blends may be classified under 390740 or other headings.
Self-Check：
✓ Confirm that the goods are in primary forms, not finished products such as plates, sheets, or pipes.
✓ Confirm that the chemical structure is an ABS terpolymer containing acrylonitrile, butadiene, and styrene.
✓ Confirm that it has not been blended with other polymers or has only undergone limited treatment.
✓ Confirm that the declaration elements are complete, including composition content and monomer proportions.
✓ Confirm that the brand, model, and use are consistent with the contract and invoice.
❓ FAQ
How are ABS resin and SAN resin distinguished in HS codes? ABS is an acrylonitrile-butadiene-styrene terpolymer and is classified under 390330; SAN is a styrene-acrylonitrile binary copolymer, does not contain butadiene, and is classified under 390320. The key to distinction is testing whether butadiene is present, which can be confirmed by infrared spectroscopy or nuclear magnetic resonance. When declaring, the proportions of the three monomers must be listed. If ABS resin is mixed with pigments or flame retardants, is it still classified under 390330? If only limited treatment such as adding colorants, stabilizers, or flame retardants is performed and the basic properties of the polymer are not changed, it is still classified under 390330. However, if it is blended with a large amount of other polymers to form an alloy, such as ABS/PC alloy, it may be classified under other headings, and judgment must be based on the main component of the blend. Which code should imported recycled ABS material be classified under? Recycled ABS material in primary forms, if it conforms to the definition of ABS copolymer, is still classified under 390330. However, if it is waste and scrap, it should be classified under 3915. If the recycled material has been made into pellets with a clear composition, it may be declared under 390330; if the composition is complex or contains impurities, it may be declared as plastic waste under 3915. In the declaration elements for ABS resin, how should the monomer proportions be filled in? The mass percentages of the three monomers acrylonitrile, butadiene, and styrene must be filled in separately, and their sum is usually 100% (excluding additives). For example, acrylonitrile 20%, butadiene 15%, styrene 65%. If additives are included, the names and contents of the additives must be listed separately. How can I check the import tariff rate for 390330? 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. The rate will change according to annual adjustments, free trade agreements, interim rates, etc. It is recommended to use a tariff query tool, enter 390330 and the country of origin, and obtain the MFN rate, general rate, agreement rate, etc. Is the classification of ABS resin affected by its appearance form? Yes. 390330 applies only to primary forms, such as pellets, powder, blocks, etc. If ABS has been processed into plates, sheets, pipes, rods, etc., it should be classified under headings 3916 to 3921, etc.; if made into finished products such as home appliance housings, it is classified under the corresponding finished product heading. Appearance form is an important factor in classification. Can the product name of ABS resin be abbreviated as 'ABS' when declaring? It is not recommended. Standard declaration requires the use of the standard chemical name 'acrylonitrile-butadiene-styrene copolymer,' with 'ABS' may be noted in parentheses. Writing only 'ABS' may prevent customs from confirming the classification, require supplementary explanation, and affect customs clearance efficiency. If ABS resin is used for 3D printing, are there special classification provisions? ABS filament for 3D printing, if it is filament in primary forms with a diameter greater than 1 mm, is usually still classified under 390330; if it is a finished printed part, it is classified under the corresponding finished product heading. If the filament is combined with support material, judgment must be based on the main component. It is recommended to indicate the use and form when declaring.
Q: How are ABS resin and SAN resin distinguished in HS codes?
A: ABS is an acrylonitrile-butadiene-styrene terpolymer and is classified under 390330; SAN is a styrene-acrylonitrile binary copolymer, does not contain butadiene, and is classified under 390320. The key to distinction is testing whether butadiene is present, which can be confirmed by infrared spectroscopy or nuclear magnetic resonance. When declaring, the proportions of the three monomers must be listed.
Q: If ABS resin is mixed with pigments or flame retardants, is it still classified under 390330?
A: If only limited treatment such as adding colorants, stabilizers, or flame retardants is performed and the basic properties of the polymer are not changed, it is still classified under 390330. However, if it is blended with a large amount of other polymers to form an alloy, such as ABS/PC alloy, it may be classified under other headings, and judgment must be based on the main component of the blend.
Q: Which code should imported recycled ABS material be classified under?
A: Recycled ABS material in primary forms, if it conforms to the definition of ABS copolymer, is still classified under 390330. However, if it is waste and scrap, it should be classified under 3915. If the recycled material has been made into pellets with a clear composition, it may be declared under 390330; if the composition is complex or contains impurities, it may be declared as plastic waste under 3915.
Q: In the declaration elements for ABS resin, how should the monomer proportions be filled in?
A: The mass percentages of the three monomers acrylonitrile, butadiene, and styrene must be filled in separately, and their sum is usually 100% (excluding additives). For example, acrylonitrile 20%, butadiene 15%, styrene 65%. If additives are included, the names and contents of the additives must be listed separately.
Q: How can I check the import tariff rate for 390330?
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. The rate will change according to annual adjustments, free trade agreements, interim rates, etc. It is recommended to use a tariff query tool, enter 390330 and the country of origin, and obtain the MFN rate, general rate, agreement rate, etc.
Q: Is the classification of ABS resin affected by its appearance form?
A: Yes. 390330 applies only to primary forms, such as pellets, powder, blocks, etc. If ABS has been processed into plates, sheets, pipes, rods, etc., it should be classified under headings 3916 to 3921, etc.; if made into finished products such as home appliance housings, it is classified under the corresponding finished product heading. Appearance form is an important factor in classification.
Q: Can the product name of ABS resin be abbreviated as 'ABS' when declaring?
A: It is not recommended. Standard declaration requires the use of the standard chemical name 'acrylonitrile-butadiene-styrene copolymer,' with 'ABS' may be noted in parentheses. Writing only 'ABS' may prevent customs from confirming the classification, require supplementary explanation, and affect customs clearance efficiency.
Q: If ABS resin is used for 3D printing, are there special classification provisions?
A: ABS filament for 3D printing, if it is filament in primary forms with a diameter greater than 1 mm, is usually still classified under 390330; if it is a finished printed part, it is classified under the corresponding finished product heading. If the filament is combined with support material, judgment must be based on the main component. It is recommended to indicate the use and form when declaring.
⚠️ 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.