HS 39Chemicals · United States

HS Code for Plastics & Polymers - Import into United States

Q: What is the typical import duty on chemicals (HS 39) into United States?

United States applies an MFN duty of about 6% on HS chapter 39 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (HTSUS (Harmonized Tariff Schedule of the United States) - 10 digits) may reduce this to 0% for qualifying origins.

Q: How is Federal VAT calculated on imports of chemicals in United States?

United States charges Federal VAT at 0% on the CIF value. US duty uses transaction value without international freight or insurance. Enter origin and HTS line; unresolved layers prevent a final total. MPF is clamped to USD 34.58 / 670.86; HMF is ocean only.

Q: What is the landed cost of a USD 45,000 FOB shipment of chemicals into United States?

On a USD 45,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 49,500. Applying 6% duty and 0% Federal VAT brings total taxes to about USD 3,182 (~6.4% of CIF). Landed at buyer's warehouse ≈ USD 53,582.

Q: Which HS code should I use for chemicals in United States?

Start with the 6-digit international HS heading - for example 3901.10 (Polyethylene, specific gravity < 0.94 (LDPE/LLDPE)). United States customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Q: Which Incoterm is best for shipping chemicals to United States?

Most importers into United States prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and Federal VAT to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

Q: What documents does United States customs need to clear HS 39?

Graham Act (signed 18 Sep 2026) and EO 14436 (16 Oct 2026, 91 FR 66627): 500% additional duty on Russian goods and 100% on goods from certain buyers of Russian oil/gas and evasion facilitators were enacted, but are WAIVED under Sec. 4 of the order as of 21 Oct 2026 and are not collected. The waiver can be withdrawn. Source: https://www.federalregister.gov/documents/2026/10/21/2026-21599/implementing-the-lindsey-o-graham-sanctioning-russia-and-iran-act-of-2026 Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.

Last reviewed: 2026-10-14

Duty and tax snapshot for importing chemicals (HS 39) into United States. Typical MFN duty ~6%, Federal VAT 0% on CIF. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

Federal VAT

Total taxes / CIF

6.4%

Worked landed-cost example

USD 45,000 FOB parcel of chemicals (HS 39) shipped to United States.

FOB valueUSD 45,000

Origin chargesUSD 675

FreightUSD 3,600

InsuranceUSD 225

CIFUSD 49,500

Import duty @ 6%USD 2,970

MPF (0.3464%)USD 212

Federal VAT @ 0%USD 0

Destination inlandUSD 900

Landed cost ≈ USD 53,582

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
3901.10	Polyethylene, specific gravity < 0.94 (LDPE/LLDPE)
3902.10	Polypropylene in primary form
3907.61	Polyethylene terephthalate (PET), bottle-grade
3904.10	Polyvinyl chloride (PVC), not mixed
3923.30	Bottles, flasks - plastic articles for packing
3926.90	Other articles of plastics

United States duty regime

HTSUS (Harmonized Tariff Schedule of the United States) - 10 digits. MFN column-1 rates for WTO members, column-2 for non-normal-trade-relations countries. Preferential rates under USMCA, KORUS, CAFTA-DR, US-Israel, US-Australia and GSP (partial). Section 301 China lists add 7.5%-25%+ on many Chinese-origin goods, Section 301 (forced labor) adds 10% or 12.5% by country from 24 Jul 2026 and Section 301 Brazil adds 25% from 22 Jul 2026; Section 232 applies 50% / 25% / 15% / 10% tiers on the full customs value of steel, aluminium and copper articles and derivatives (Proc. 11021), regardless of metal content.

Customs notes

· Graham Act (signed 18 Sep 2026) and EO 14436 (16 Oct 2026, 91 FR 66627): 500% additional duty on Russian goods and 100% on goods from certain buyers of Russian oil/gas and evasion facilitators were enacted, but are WAIVED under Sec. 4 of the order as of 21 Oct 2026 and are not collected. The waiver can be withdrawn. Source: https://www.federalregister.gov/documents/2026/10/21/2026-21599/implementing-the-lindsey-o-graham-sanctioning-russia-and-iran-act-of-2026
· USMCA preference does not override Section 338 measures: certain Canadian alcoholic beverages, dairy and motor-vehicle products face a 50% additional duty (from 22 Aug 2026), and some face import bans (from 29 Sep 2026). Sources: https://www.federalregister.gov/documents/2026/09/14/2026-18835 https://www.federalregister.gov/documents/2026/09/14/2026-18837 https://www.federalregister.gov/documents/2026/09/14/2026-18839
· From 12:01 am ET 30 Oct 2026, the Proclamation of 23 Oct 2026 (Further Modifying the Scope of Products of Canada Subject to the Additional Duties…) removes 22 subheadings from the 50% Section 338 duty (Annex I Part A) and adds 100 subheadings (Annex I Part B); civil aircraft under General Note 6 are excepted; the duty applies in addition to Section 232 duties. Annex II amends Ch. 99 U.S. note 51(b)(3). Proclamation Annex I Annex II
· Section 232 pharmaceuticals from 31 Jul 2026 for Annex III companies and 29 Sep 2026 for all other companies: patented products 100% ALL-IN, not added to MFN (9903.04.60); Japan, EU, South Korea, Switzerland and Liechtenstein 15% ALL-IN, not added to MFN (9903.04.62); UK MFN +0% (9903.04.63), under 91 FR 49406 (FR Doc 2026-15799, https://www.federalregister.gov/d/2026-15799), reducing the original +10% to 0% from 31 Jul 2026; approved onshoring plan +20% (.64); .65/.66/.70 +0%. Generics (.67) and entries before 29 Sep 2026 (.61): no change, except Annex III companies (from 31 Jul 2026). HS 30 example: generic, no Section 232; covered patented product, 100%, or 15% total for EU origin; UK origin: MFN only. Confirm Annex I coverage before selecting a tariff line. Sources: https://www.federalregister.gov/documents/2026/04/09/2026-06956/adjusting-imports-of-pharmaceuticals-and-pharmaceutical-ingredients-into-the-united-states https://www.federalregister.gov/documents/2026/09/23/2026-19498

Frequently asked questions

What is the typical import duty on chemicals (HS 39) into United States?

United States applies an MFN duty of about 6% on HS chapter 39 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (HTSUS (Harmonized Tariff Schedule of the United States) - 10 digits) may reduce this to 0% for qualifying origins.

How is Federal VAT calculated on imports of chemicals in United States?

United States charges Federal VAT at 0% on the CIF value. US duty uses transaction value without international freight or insurance. Enter origin and HTS line; unresolved layers prevent a final total. MPF is clamped to USD 34.58 / 670.86; HMF is ocean only.

What is the landed cost of a USD 45,000 FOB shipment of chemicals into United States?

On a USD 45,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 49,500. Applying 6% duty and 0% Federal VAT brings total taxes to about USD 3,182 (~6.4% of CIF). Landed at buyer's warehouse ≈ USD 53,582.

Which HS code should I use for chemicals in United States?

Start with the 6-digit international HS heading - for example 3901.10 (Polyethylene, specific gravity < 0.94 (LDPE/LLDPE)). United States customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping chemicals to United States?

Most importers into United States prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and Federal VAT to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does United States customs need to clear HS 39?

Graham Act (signed 18 Sep 2026) and EO 14436 (16 Oct 2026, 91 FR 66627): 500% additional duty on Russian goods and 100% on goods from certain buyers of Russian oil/gas and evasion facilitators were enacted, but are WAIVED under Sec. 4 of the order as of 21 Oct 2026 and are not collected. The waiver can be withdrawn. Source: https://www.federalregister.gov/documents/2026/10/21/2026-21599/implementing-the-lindsey-o-graham-sanctioning-russia-and-iran-act-of-2026 Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.