Chapter 39 covers plastics and articles thereof, including polymers in primary forms, synthetic resins, plastic materials, etc. This chapter is an important chapter in the HS classification for chemical and plastic products, involving polymers, copolymers, recycled plastics, etc. Primary forms refer to liquid, paste, block, powder, granule and similar forms, excluding plastic products already made into finished or semi-finished articles. Heading 3909 covers amino-resins, phenolic resins and polyurethanes in primary forms. Amino-resins include urea resins, melamine resins, thiourea resins, etc., formed by polycondensation of amino compounds with aldehydes. Melamine resin is an important variety, featuring heat resistance, water resistance, flame retardancy, etc., and is widely used in coatings, adhesives, laminates, etc. Code 390920 is a six-digit subheading. The first 2 digits 39 represent Chapter 39 plastics and articles thereof; digits 3-4, 09, represent heading 3909, i.e., amino-resins, phenolic resins and polyurethanes in primary forms; digits 5-6, 20, represent subheading 390920, specifically melamine resins in primary forms. The subheading level is further subdivided; subheading 390920 includes only melamine resins and does not include other amino-resins such as urea resins (390910) or polyurethanes (390950). The goods are melamine resins in primary forms, belonging to a type of amino-resin, and conform to the description of heading 3909. Since melamine resins are separately named at the subheading level (390920), they are classified under this code, rather than urea resins (390910) or phenolic resins (390940). If they are finished melamine resin articles (such as tableware or laminates), they are classified under other headings of Chapter 39 or Chapter 44, etc.

Product name: The specific name of the declared commodity, such as melamine formaldehyde resin, melamine resin, etc., which must correspond to the code. Appearance: Describe the physical form of the primary form, such as powder, granules, liquid, blocks, etc. Composition and content: Declare the main components and content, such as melamine, formaldehyde, modifiers, etc., usually expressed as percentages. Brand: If there is a brand, declare the brand name; if there is no brand, indicate "no brand". Model: Declare the model or specification of the product, such as industrial grade, specific viscosity, etc. Use: Explain the main use, such as for coatings, adhesives, laminates, molding compounds, etc. Origin: Declare the country or region of production. Packaging specifications: Declare the packaging method and specifications, such as 25kg/bag, 200kg/drum, etc. Product name: Melamine formaldehyde resin; Appearance: White powder; Composition and content: Melamine 60%, formaldehyde 35%, additives 5%; Brand: No brand; Model: MF-100; Use: Used to manufacture laminates; Origin: China; Packaging specifications: 25kg/bag. Mistakenly classifying melamine resin under urea resin (390910), ignoring the subheading distinction. Failure to indicate primary form, mistakenly declaring as a finished product such as melamine tableware (classified under 3924). Incomplete declaration of composition and content, only writing "resin", leading to customs questioning. The description of use does not match the code, such as use for adhesives but failing to state that it is in primary form.

The core basis for classification is whether the commodity is melamine resin in primary form. Primary forms include liquid, paste, block, powder, granule and similar forms, and have not been further processed. Melamine resin is formed by polycondensation of melamine and formaldehyde and belongs to amino-resins. If the commodity is a finished or semi-finished article of melamine resin, such as laminates or molded articles, it is classified under other headings. In addition, it is necessary to confirm whether it is mixed with other resins; if mixed, it may be classified under other subheadings. 390910 Urea resins in primary forms: Urea resin is formed by polycondensation of urea and formaldehyde, while melamine resin is formed by polycondensation of melamine and formaldehyde. The raw materials are different, and their properties and applications differ. 390940 Phenolic resins in primary forms: Phenolic resin is formed by polycondensation of phenols and aldehydes, has a different chemical structure, and must be distinguished according to the monomers when classifying. 390950 Polyurethanes in primary forms: Polyurethane is produced by the reaction of isocyanates and polyols, has a different chemical structure from amino-resins, and has different uses. 3924 Plastic tableware and kitchenware: Finished melamine resin articles such as tableware are classified under 3924, while primary forms are classified under 390920. 390930 Other amino-resins: 390930 includes other amino-resins besides urea and melamine resins, such as thiourea resins, and must be distinguished according to the specific components. Is it in primary form (powder, granules, liquid, etc.)? Is it formed by polycondensation of melamine and formaldehyde? Is it mixed with other resins? If mixed, check the main component. Has it already been made into a finished or semi-finished article? Are the components and content clearly indicated?

How can I check the tax rate for HS code 390920? You can check through the official website of the General Administration of Customs, the International Trade Single Window, or professional databases. Tax rates vary by country and trade agreement. It is recommended to use the latest official data and pay attention to preferential tax rates under free trade agreements. How are melamine resin and urea resin distinguished in classification? Mainly by raw materials: melamine resin is formed by polycondensation of melamine and formaldehyde and is classified under 390920; urea resin is formed by polycondensation of urea and formaldehyde and is classified under 390910. When declaring, proof of composition and content must be provided. What are the declaration elements for melamine resin in primary form? They include product name, appearance, composition and content, brand, model, use, origin, packaging specifications, etc. The composition and content must be specific, such as melamine 60%, formaldehyde 35%, etc. Under which code should finished melamine resin articles such as tableware be classified? Finished tableware is classified under 3924 (plastic tableware and kitchenware), not 390920. 390920 applies only to resins in primary forms. If melamine resin is mixed with other resins, how should it be classified? If the main component after mixing is melamine resin, it may still be classified under 390920; if other components predominate, classify according to the main component. The proportion of components must be provided. What regulatory documents are required for importing melamine resin? Usually a contract, invoice, packing list, bill of lading, certificate of origin, etc. are required. Some countries may require an MSDS or dangerous goods identification. The specific requirements shall be subject to customs requirements. What is the export tax rebate rate for HS code 390920? The export tax rebate rate is adjusted periodically by the State Taxation Administration. It is recommended to check the latest export tax rebate rate database or consult the tax authorities. Generally, the tax rebate rate for plastics in primary forms is relatively high. How can I determine whether melamine resin belongs to primary forms? Primary forms refer to forms that have not undergone further processing, such as powder, granules, liquid, blocks, etc. If it has been made into films, sheets, profiles, etc., it does not belong to primary forms.