Chapter 39 covers plastics and articles thereof, including polymers in primary forms, waste and scrap and semi-finished products, as well as plates, sheets, film, foil, tape, strip, etc. This chapter is subdivided according to polymer type and form; primary forms refer to liquid, paste, block, powder, etc., including resins, adhesives, etc. This chapter does not include rubber, textile materials, etc. Heading 3906 covers acrylic polymers in primary forms, including polymethyl methacrylate, acrylate copolymers, etc., but does not include acrylic rubber (heading 4002) or acrylic adhesives (heading 3506). Under this heading, it is further subdivided by specific type. Code 390690 is a 6-digit subheading: the first 2 digits 39 represent Chapter 39 plastics and articles thereof; digits 3-4, 06, represent heading 3906, namely acrylic polymers in primary forms; digits 5-6, 90, represent subheading 390690, namely other acrylic polymers in primary forms, referring to varieties other than polymethyl methacrylate (390610) and acrylate copolymers (390690). This commodity is other acrylic polymers in primary forms; because it does not belong to polymethyl methacrylate or specific copolymers, it is classified under 390690. If it were acrylic rubber, it should be classified under 4002; if it were an adhesive, under 3506; if it were an article, under 3916, etc.

Product name: Fill in the standard name of the commodity, such as "acrylic polymer" or the specific chemical name, and it must correspond to the HS code. Appearance: Describe the physical state of the primary form, such as liquid, powder, granules, blocks, etc. Composition and content: List the main monomer units and contents, such as butyl acrylate 80%, styrene 20%. Types of monomer units: Explain which monomers the polymer is polymerized from, such as acrylic acid, methacrylic acid, etc. Brand: Fill in the manufacturer's or trader's brand; if there is no brand, fill in "none". Model: Fill in the product model or grade to facilitate customs identification. Use: Explain the main use, such as coatings, adhesives, plastic modification, etc. CAS number: Provide the chemical substance registry number, such as 9003-01-4. Product name: acrylic polymer; Appearance: white powder; Composition and content: butyl acrylate 70%, methyl methacrylate 30%; Monomer units: butyl acrylate, methyl methacrylate; Brand: none; Model: PA-100; Use: used in coatings; CAS number: 9003-01-4. Mistakenly classifying acrylic rubber under 390690, when it should actually be classified under 4002. Mistakenly classifying acrylic adhesive under 390690, when it should actually be classified under 3506. Failure to provide the types of monomer units, making it impossible to distinguish 390610 from 390690.

Basis for classification: According to the Import and Export Tariff and its notes, 390690 applies to other acrylic polymers in primary forms other than those named under 390610 (polymethyl methacrylate) and the acrylate copolymers listed in 390690. Key determining factors include types of monomer units, content, appearance form, and use. 390610 Polymethyl methacrylate: 390610 specifically refers to polymethyl methacrylate (PMMA), while 390690 covers other acrylic polymers, such as ethyl acrylate copolymers. 4002 Synthetic rubber: 4002 includes acrylic rubber, which has rubber elasticity, while 390690 covers polymers of a plastic nature. 3506 Adhesives: 3506 includes adhesives based on acrylic polymers, while 390690 covers polymers in primary forms, not made into adhesives. 3916 Plastic monofilament: 3916 covers plastic monofilament with a cross-sectional diameter >1 mm, while 390690 covers primary forms. Is it in primary form? Is it an acrylic polymer? Is PMMA excluded? Is acrylic rubber excluded? Has it not been made into an adhesive?

How can I check the import tariff rate for 390690? It can be checked through the official website of the General Administration of Customs or the Import and Export Tariff by entering HS code 390690 to view the MFN rate, general rate, etc. Note that rates may change, and the latest announcement shall prevail. What is the main difference between 390690 and 390610? 390610 specifically refers to polymethyl methacrylate (PMMA), while 390690 covers other acrylic polymers, such as homopolymers or copolymers of ethyl acrylate and butyl acrylate. Which code should acrylic rubber be classified under? Acrylic rubber should be classified under 4002 because it has rubber characteristics and is not a plastic. What materials are required when declaring 390690? Product name, appearance, composition and content, monomer units, brand, model, use, CAS number, etc. are required, and an MSDS should be provided when necessary. What are the regulatory conditions for 390690? Usually there are no special regulatory conditions, but it may involve the Catalogue of Hazardous Chemicals, and relevant procedures may need to be handled. How can one determine whether an acrylic polymer belongs to 390690? First confirm whether it is in primary form, then confirm whether it is an acrylic polymer, and finally exclude PMMA and acrylic rubber; if so, it can be classified under 390690. What is the export tax rebate rate for 390690? The export tax rebate rate must be checked in the latest rebate catalogue; it is usually 13%, but it may be adjusted, and it is recommended to rely on the tax authorities' publication. How should composition and content be filled in during declaration? The main monomer units and percentages should be listed, such as butyl acrylate 70%, methyl methacrylate 30%, and avoid writing vaguely "acrylic polymer".