HS 390320 Styrene-acrylonitrile (SAN) copolymers
Quick Answer: Styrene-acrylonitrile (SAN) copolymers imported under HS 390320 enter the UK at 6.00%, the EU at 6.50%, and the US at 6.5% ad valorem, with some countries benefiting from duty-free entry. This classification covers copolymers of styrene and acrylonitrile, typically used in applications requiring good chemical resistance and rigidity, such as housewares, automotive parts, and electronic enclosures. Importers should be aware of the US specific duty structure, which includes a combination of ad valorem and per kilogram rates, potentially impacting landed costs. CustomTariffs aggregates this data to assist trade professionals in navigating these varied tariff landscapes.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3903200000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3903200000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3903200000 | 6.5% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 3903.20?
Imports of Styrene-acrylonitrile (SAN) copolymers may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 390320 cover?
This subheading covers styrene-acrylonitrile (SAN) copolymers, which are thermoplastic polymers produced by the copolymerization of styrene and acrylonitrile monomers. According to the World Customs Organization's Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, these materials are characterized by their good chemical resistance, rigidity, and clarity. They are typically supplied in granular or powder form for further processing into various articles.
What falls outside HS 390320?
The following products are excluded from HS 390320: pure styrene polymers (classified under HS 3903.11 and 3903.19), acrylonitrile-butadiene-styrene (ABS) copolymers (classified under HS 3903.90), and other copolymers of styrene not specifically mentioning acrylonitrile. Products that are compounded with significant amounts of additives, fillers, or reinforcing materials, or that have undergone substantial further processing beyond basic polymerization, may also fall under different headings, particularly those for finished articles or specific plastic compounds.
What are common classification mistakes for HS 390320?
A common error is misclassifying ABS (acrylonitrile-butadiene-styrene) copolymers under this subheading. While ABS also contains styrene and acrylonitrile, the presence of butadiene as a third monomer necessitates its classification under HS 3903.90, "Other" in Heading 3903, as per General Rule of Interpretation 1 and 3(b) of the Harmonized System, which prioritizes the most specific description or essential character. Importers must carefully review the monomer composition to ensure accurate classification.
How should importers classify products under HS 390320?
The correct procedure for classifying products under HS 390320 involves obtaining a detailed technical datasheet from the manufacturer that specifies the exact monomer composition, particularly the ratio of styrene to acrylonitrile. Importers and customs brokers should then consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and cross-reference the product description with the scope of HS 390320 and its parent heading. Verification against the WCO HS Explanatory Notes is also crucial for definitive classification.
How is the duty calculated for products under HS 390320?
A shipment of 1,000 kilograms of SAN resin, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,500 USD × 0.05 = $125.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 3903.20.
Which trade agreements reduce duties for HS 390320?
Several free trade agreements may reduce the applicable duty rate for HS 390320, including the United States-Mexico-Canada Agreement (USMCA), which can provide for a duty-free rate for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for originating goods from certain developing countries. To claim preferential treatment under USMCA, a valid certificate of origin or a self-certified origin statement is typically required, while GSP benefits often necessitate a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the primary import duty rates for Styrene-acrylonitrile (SAN) copolymers (HS 390320)?
The Most Favored Nation (MFN) duty rate for HS 390320 is typically 6.5% ad valorem. However, preferential duty rates are available under various trade agreements. For instance, under the US-Australia Free Trade Agreement (AU), the rate is Free. Importers should consult the relevant tariff schedule for their specific country of origin and destination to determine the applicable rate. For example, the USITC Harmonized Tariff Schedule provides detailed information on MFN and preferential rates.
How is the duty calculated for HS 390320 when a specific duty component is involved?
In some cases, the duty for HS 390320 may be a combination of ad valorem and specific duties, such as 15.4¢/kg + 4.5% ad valorem. To calculate this, you would determine the weight of the imported SAN copolymers in kilograms and multiply it by the specific duty rate (15.4 cents per kg). Separately, you would calculate the ad valorem portion by multiplying the customs value of the goods by the ad valorem rate (4.5%). The total duty is the sum of these two amounts. For example, if 1000 kg of SAN copolymers valued at $5,000 are imported, the duty would be (1000 kg * $0.154/kg) + (5000 * 0.045) = $154 + $225 = $379.
What are the key classification criteria for Styrene-acrylonitrile (SAN) copolymers under HS 390320?
HS code 390320 specifically covers 'Styrene-acrylonitrile (SAN) copolymers'. The primary classification criterion is the chemical composition, which must be a copolymer where styrene and acrylonitrile are the predominant monomers by weight. The material should not be primarily composed of other polymers. Verification of the material's composition through a Certificate of Analysis (CoA) or product specification sheet from the manufacturer is crucial for accurate classification and to avoid potential disputes with customs authorities.
Which common trade agreements offer preferential duty rates for HS 390320?
Several trade agreements provide preferential duty rates for HS 390320. Examples include agreements with Australia (AU), Bahrain (BH), Canada (CA), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), and the United States (US). Importers utilizing these agreements must ensure they possess valid proof of origin documentation, such as a Certificate of Origin, to substantiate their claim for preferential treatment.
What documentation is typically required when importing Styrene-acrylonitrile (SAN) copolymers (HS 390320)?
Standard import documentation for HS 390320 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a Certificate of Analysis (CoA) or a manufacturer's declaration is often required to confirm the material's composition as a styrene-acrylonitrile (SAN) copolymer, verifying it falls under this specific HS code. If claiming preferential duty rates, a valid Certificate of Origin is mandatory. Customs brokers should ensure all documentation accurately reflects the product's identity and origin to facilitate smooth clearance.