HS 390311 Polystyrene

The Most Favored Nation (MFN) duty rate for HS code 3903.11 is typically 6.5% ad valorem. However, preferential duty rates are available under various trade agreements. For example, goods originating from countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG) may benefit from duty-free entry (Free). It is crucial to consult the specific tariff schedule of the importing country and verify the rules of origin to claim preferential treatment. Importers should always refer to official sources such as the US International Trade Commission (USITC) Harmonized Tariff Schedule, the EU's TARIC database, or the UK's Trade Tariff for the most current and accurate rates.

While many duties are ad valorem (a percentage of the value), some tariffs may include a specific component or be based on weight. For instance, a hypothetical combined rate might be '15.4¢/kg + 46% ad valorem'. To calculate the duty, you would determine the weight of the imported polystyrene in kilograms and multiply it by the specific rate (15.4 cents per kg). Then, you would calculate the ad valorem portion by applying the 46% rate to the declared customs value of the goods. The total duty would be the sum of these two amounts. For example, if you import 1,000 kg of polystyrene valued at $2,000 USD, the duty would be (1,000 kg * $0.154/kg) + (0.46 * $2,000) = $154 + $920 = $1,074. Always verify the exact duty calculation method with the relevant customs authority.

HS code 3903.11 specifically covers 'Expandable polystyrene in primary forms'. The key criteria for classification are that the material must be polystyrene, and it must be in a 'primary form' (e.g., granules, pellets, powders, lumps, blocks, or similar bulk forms). Crucially, it must be 'expandable', meaning it contains a volatile blowing agent (typically a hydrocarbon like pentane) that causes it to expand when heated. Non-expandable polystyrene, or polystyrene that has undergone further processing beyond primary forms, would be classified under different subheadings.

Standard import documentation for HS code 3903.11 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. To claim preferential duty rates under trade agreements (e.g., USMCA, EU trade deals), a Certificate of Origin or a declaration of origin meeting the specific requirements of the agreement is mandatory. Depending on the importing country's regulations, a Safety Data Sheet (SDS) for chemical substances might also be requested, especially if the polystyrene contains additives or blowing agents that require specific handling or safety information. Always confirm the precise documentation requirements with the customs authority of the destination country.

Several major trade agreements provide preferential duty rates, often including duty-free entry, for goods classified under HS code 3903.11. Examples include the United States-Mexico-Canada Agreement (USMCA), which can offer preferential rates for goods originating from these North American countries. The European Union's network of Free Trade Agreements (FTAs) with countries like South Korea, Canada, and Japan often includes provisions for polystyrene. Similarly, agreements involving the UK, such as those with Australia and New Zealand, may also grant reduced or zero duties. Importers must ensure the polystyrene meets the specific rules of origin stipulated in each agreement to qualify for these benefits.