October 31, 2024 12:46
II. Classification Analysis
According to the description in Baidu Baike, fluororubber is a synthetic polymer elastomer containing fluorine atoms. Its performance is excellent, and it is widely used in cutting - edge scientific and technological fields such as aviation, missiles, rockets, and space navigation.
For the import of this commodity, there may be two possible tax rates: the most - favored - nation import tax rate is 10% or 8%.
However, according to the relevant provisions of Chapter 40 of the Customs Tariff of the Peoples Republic of China, the definition of synthetic rubber has strict requirements, especially that it needs to be an unsaturated synthetic substance that can be stretched to several times its original length at a certain temperature without breaking and can return to a certain multiple of its original length within a certain time.
Although fluororubber is called rubber, it is actually plastic. Because there is no double - bond structure in the main chain of its molecular structure, it is a saturated synthetic substance, which does not conform to the definition of unsaturated synthetic substance in the notes of Chapter 40. Therefore, the O - ring made of fluororubber for the sealing of foam machines should be classified as plastic products, that is, classified into 3926901000, and its most - favored - nation import tax rate is 10%.import and exportPer Chapter 40 of the Customs Tariff, synthetic rubber has strict definitional requirements, particularly as unsaturated synthetic substances stretchable to specified multiples of original length without breaking and capable of recovering to original dimensions within set timeframes.
3. Although called rubber, fluoroelastomers are technically plastics. Their molecular structure lacks double bonds, making them saturated synthetic substances inconsistent with Chapter 40s unsaturated definition. Thus, fluoroelastomer O-rings for foam machine seals should be classified as plastic products (HS code 3926901000) with a 10% MFN tariff.
Analysis of the Import and Export Declaration Process and Customs Clearance in Russia
Analysis of the Classification of Fluororubber O - rings | Shanghai Import/Export Agent
Previous post: Explore the latest customs clearance policies of ASEAN countries, including AEO mutual recognition arrangements, low - cost commodity taxes, and cargo transit facilitation, and their impacts on trade.
Next post: Guide to Customs Clearance of Goods Exported to the United States: Process and Precautions
Related Recommendations
© 2025. All Rights Reserved.Shanghai ICP No. 2023007705-2
PSB Record: Shanghai No.31011502009912
