Chapter 39 covers plastics and articles thereof, including polymers in primary forms, waste, parings and scrap, and semi-manufactures, as well as certain specific articles. Plastics in this chapter refer to materials obtained by chemical synthesis such as polymerization or polycondensation, or by modification of natural polymers, which generally have plasticity and moldability. Primary forms include liquids, pastes, blocks, powders, granules, flakes, granules, etc., but do not include finished products already made into specific shapes. This chapter is divided into two subchapters: the first subchapter covers primary forms, and the second subchapter covers waste, parings and scrap, and articles. Heading 3909 covers amino-resins, phenolic resins and polyurethanes in primary forms. Specifically, it includes: 3909.10 urea resins, 3909.20 melamine resins, 3909.30 other amino-resins, 3909.40 phenolic resins, 3909.50 polyurethanes. These resins are usually unmolded materials in liquid or solid form, used for further processing into foams, coatings, adhesives, elastomers, etc. This heading does not include formed products or articles, such as foam boards, films, etc. The first 2 digits 39: represent Chapter 39 'Plastics and articles thereof', covering all plastics in primary forms and certain articles. Digits 3-4, 09: represent heading 3909 'Amino-resins, phenolic resins and polyurethanes, in primary forms', under which they are further subdivided by resin type. Digits 5-6, 50: represent subheading 3909.50 'Polyurethanes', specifically referring to polyurethanes in primary forms, including prepolymers thereof and products obtained from the reaction of polyols with isocyanates, whether or not foamed, but not mixed with other substances or mixed only with additives. This commodity is polyurethane in primary form, belonging to synthetic resin, and meets the definition of primary forms in Chapter 39. Polyurethane is produced by the reaction of isocyanates with polyols and has urethane bond characteristics, so it should be classified under 3909.50. If it is semi-manufactures or articles such as boards, sheets, films of polyurethane foam, it is classified under subsequent headings in Chapter 39 (such as 3921 or 3926); if it is polyurethane coatings or adhesives, it may be classified under Chapter 32 or Chapter 35. Therefore, only unmolded polyurethane in primary form is classified under this code.

Product name: The specific name of the declared commodity should include keywords such as 'polyurethane in primary forms' or 'polyurethane resin', and indicate the model or grade. Appearance: Describe the appearance and form of the commodity, such as liquid, viscous liquid, granules, powder, blocks, etc., which must be consistent with the definition of primary forms. Composition and content: List the main components and contents, such as polyurethane content, solvents, additives, etc., and clearly identify the reaction product of isocyanates and polyols. Source: State whether it is chemically synthesized or naturally modified, usually synthetic, and indicate the type of reaction (such as reaction of isocyanates with polyols). Grade: Provide the manufacturer's grade or model to facilitate identification of the specific variety and use. Use: Explain the main use, such as for producing foams, coatings, adhesives, elastomers, etc., which must correspond to primary forms. Packaging specifications: Indicate the packaging form and net weight, such as iron drum, IBC tote, 25kg bag, etc., which must conform to the packaging conventions for primary forms. Product name: Polyurethane in primary forms (polyurethane resin) Appearance: Light yellow viscous liquid Composition and content: Polyurethane 70%, ethyl acetate 25%, other additives 5% Source: Synthetic (reaction of isocyanate with polyol) Grade: Desmodur N 3300 Use: Used to produce polyurethane coatings Packaging specifications: Iron drum, 200kg/drum Note: The above is a simulated customs declaration form. Actual declaration requires detailed information based on the actual goods and customs requirements. Confusing polyurethane prepolymers with monomer mixtures, the latter may be classified under Chapter 29. Mistakenly classifying polyurethane foam boards or sheets under 3909.50, when they should actually be classified under 3921 or 3926. False declaration of composition and content, such as concealing solvent proportions, may lead to classification or valuation disputes.

The core criteria for classification are: 1) whether the commodity is in primary form, i.e., unmolded polyurethane not mixed with other substances or mixed only with additives; 2) whether the chemical structure contains urethane bonds, produced by the reaction of isocyanates with polyols; 3) whether it meets the definition of primary forms in the notes to Chapter 39. If it has been foamed or formed into boards, sheets, films, etc., it is beyond the scope of 3909.50. In addition, if polyurethane is mixed with other polymers, it must be classified according to the main component. 3909.40 Phenolic resins in primary forms: Phenolic resins are produced by polycondensation of phenols with aldehydes, while polyurethanes are produced by the reaction of isocyanates with polyols, with different chemical structures. 3907.99 Other polyesters in primary forms: Polyesters are produced by polycondensation of dibasic acids with diols, do not contain urethane bonds, and are usually used for fibers, bottle flakes, etc. 2929.10 Isocyanates: Isocyanates are monomers, belonging to separate organic chemicals in Chapter 29, while polyurethanes are polymers classified under Chapter 39. 3921.13 Polyurethane foam boards, sheets, films: This code covers semi-manufactures or articles that have been formed, while 3909.50 covers only raw materials in primary forms. 3506.91 Polyurethane adhesives: If polyurethane is made into adhesives, it is classified under Chapter 35, not as primary forms. Is the commodity in primary form (liquid, granules, powder, etc.)? Is it produced by the reaction of isocyanates with polyols? Does it contain urethane bonds? Is it not mixed with other substances or mixed only with additives? Is it not formed into boards, sheets, films or other articles?

How to inquire about the tariff rate for 390950? You can check the 'Customs Import and Export Tariff of the People's Republic of China' through the official website of the General Administration of Customs of China or the 'Internet + Customs' platform. Enter HS code 390950 to view the MFN rate, general rate, VAT rate and regulatory conditions. Note that rates may be adjusted with policy changes, and it is recommended to refer to the latest tariff. Should polyurethane prepolymers be classified under 390950? Yes, if the prepolymer is in primary form and produced only by the reaction of isocyanates with polyols, not mixed with other substances, it is classified under 390950. However, if the prepolymer is mixed with catalysts, solvents, etc., it can still be regarded as primary form, but it must be ensured that its basic characteristics have not been changed. Are polyurethane foam boards classified under 390950? No. 390950 applies only to polyurethanes in primary forms. Formed products such as foam boards, sheets, films should be classified under 3921.13 (polyurethane foam boards, sheets, films) or other headings such as 3926. How to fill in the composition and content when declaring? List the polyurethane content, solvents, additives, etc., and indicate the proportion of each component. If it is an aqueous dispersion, also indicate the water content. Ensure consistency with the actual goods to avoid classification or valuation issues due to false declaration. What is the difference between 390950 and 390940? 390940 is phenolic resins in primary forms, produced by polycondensation of phenols with aldehydes; 390950 is polyurethanes, produced by the reaction of isocyanates with polyols. The two have different chemical structures, raw materials and uses, and must be distinguished by chemical composition when classifying. What regulatory conditions are required for importing polyurethane raw materials? Usually, contracts, invoices, packing lists, bills of lading, composition test reports, etc. are required. If hazardous chemicals are involved, MSDS, hazardous goods packaging certificates, etc. are also required. Specific regulatory conditions can be found in the 'Table of Regulatory Condition Codes' issued by the General Administration of Customs. How to declare polyurethane raw materials sold via cross-border e-commerce? Cross-border e-commerce retail imports must be declared through cross-border e-commerce platforms, and the goods must meet the positive list requirements. If polyurethane raw materials are on the list, they can be declared as personal items or under the cross-border e-commerce model, but attention must be paid to limits, taxes and regulatory conditions. Do goods under 390950 enjoy free trade agreement rates? If originating from a country or region that has signed a free trade agreement with China, the agreement rate can be applied with a certificate of origin. Specific rates and rules of origin must be checked in the relevant agreement text or consulted with the local customs.