Importing Plastics & Polymers: Complete HTS Classification, Section 301 & Raw Material Duty Guide 2026

Plastics: Low Duties But High Section 301 Exposure

Plastic raw materials (polymers in primary forms) enter the US at very low MFN rates — typically Free to 6.5%. But finished plastic products face Section 301 tariffs at 25% when sourced from China. The classification line between 'raw material' (Chapter 39, low duty) and 'article of plastic' (also Chapter 39, but subject to S301) is critical and frequently contested.

Key HTS Codes

The Primary Form vs Article Distinction

The most valuable classification decision for plastic importers: is the product in primary form (pellets, granules, flakes, powder, liquid resin — HTS 3901-3914, MFN Free-6.5%, mostly S301-excluded) or is it a manufactured article (film, sheet, container, household item — HTS 3916-3926, MFN Free-6.5%, S301 25%)? The distinction: has the polymer undergone processing beyond what is necessary for transport? Cutting pellets into smaller pellets = still primary form. Extruding into film = article. Importers who import pre-production plastic pellets pay almost nothing. Importers who import finished plastic products from China pay 28-31% effective duty. The tariff engineering opportunity: import Chinese polymer in primary form (excluded from S301), manufacture the article in Mexico or US (no S301), and claim USMCA preference.

Disclaimer: Verify HTS codes and Section 301 applicability with a licensed customs broker.