HS 390330 Acrylonitrile-butadiene-styrene (ABS) copolymers
Quick Answer: Acrylonitrile-butadiene-styrene (ABS) copolymers imported under HS 390330 enter the UK at 6.00%, the EU at 6.50%, and the US at 6.5% ad valorem (MFN). This classification covers copolymers of acrylonitrile, butadiene, and styrene, commonly known as ABS plastics, which are versatile thermoplastic polymers used in a wide range of applications including automotive parts, electronics housings, and consumer goods. Importers should be aware of the US tariff's additional specific duty component (15.4¢/kg + 47%) and potential preferential duty rates for certain trading partners. CustomTariffs aggregates this data, highlighting the importance of verifying specific country-of-origin and trade agreement impacts.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3903300000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3903300000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3903300000 | 6.5% | Free (16 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 3903.30?
Imports of Acrylonitrile-butadiene-styrene (ABS) 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 13 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 390330 cover?
This subheading covers acrylonitrile-butadiene-styrene (ABS) copolymers, which are synthetic resins produced by the polymerization of three monomers: acrylonitrile, butadiene, and styrene. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, these materials are characterized by their toughness, rigidity, and impact resistance. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to the basic polymers in primary forms, such as granules, powders, or flakes, before they are further processed into finished articles.
What falls outside HS 390330?
The following products are excluded from HS 390330: copolymers of styrene with acrylonitrile (SAN), which are classified under HS 390290, and other copolymers of styrene not specifically mentioned. Additionally, finished or semi-finished articles made from ABS, such as plastic sheeting, pipes, or molded parts, are classified according to their specific nature and function under other headings within Chapter 39 or other chapters of the Harmonized System, not as the raw polymer itself.
What are common classification mistakes for HS 390330?
A common error is misclassifying ABS copolymers that have been compounded with additives, fillers, or reinforcing materials, or those that are in a form other than primary forms. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a product is a mixture or composite, GRI 3 may apply, but basic ABS copolymers in primary forms are specifically covered by 390330.
How should importers classify products under HS 390330?
The correct procedure for classifying products under HS 390330 involves confirming the material composition and physical form. Importers and customs brokers must obtain detailed product specifications from the manufacturer, verifying that the material is indeed an acrylonitrile-butadiene-styrene copolymer and that it is presented in a primary form, such as pellets, granules, or powder. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial for accurate classification.
How is the duty calculated for products under HS 390330?
A shipment of ABS plastic pellets weighing 1,000 kilograms and 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: 5.0% × $2,500 = $125.00. This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 3903.30.0000.
Which trade agreements reduce duties for HS 390330?
Several free trade agreements may reduce the applicable duty rate for HS 390330, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, ABS copolymers originating from Canada or Mexico can enter the United States duty-free, provided a valid origin declaration is submitted. For imports into the European Union, the Generalised Scheme of Preferences (GSP) may offer reduced or zero duties for eligible developing countries, requiring a Form A certificate of origin.
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FAQ
What are the typical import duty rates for HS code 390330 (Acrylonitrile-butadiene-styrene (ABS) copolymers) into the United States?
The standard Most Favored Nation (MFN) duty rate for HS code 390330 into the United States is 6.5% ad valorem. However, preferential duty rates are available under various trade agreements. For example, goods originating from Australia (AU), Bahrain (BH), Chile (CL), Singapore (SG), and others may receive duty-free treatment (Free). It is crucial to verify the specific country of origin and applicable trade agreement to determine the correct duty rate. Consult the US International Trade Commission (USITC) Harmonized Tariff Schedule for the most current rates.
How is the import duty for ABS copolymers (HS 390330) calculated if it's not an ad valorem rate?
While many rates for HS 390330 are ad valorem (a percentage of the value), some specific rates might be based on weight or a combination. For instance, a hypothetical rate structure could be '15.4¢/kg + 47% ad valorem'. To calculate the duty, you would determine the weight in kilograms and apply the per-kilogram rate, and then calculate the ad valorem portion based on the declared customs value. For example, if you import 1000 kg of ABS copolymers valued at $5,000 USD, and the rate is 15.4¢/kg + 47% ad valorem: Duty = (1000 kg * $0.154/kg) + (0.47 * $5,000) = $154 + $2,350 = $2,504. Always refer to the official tariff schedule for the exact calculation method.
What are the key classification criteria for goods to be classified under HS code 390330?
HS code 390330 specifically covers 'Acrylonitrile-butadiene-styrene (ABS) copolymers'. The key classification criterion is that the material must be a copolymer where acrylonitrile, butadiene, and styrene are the principal constituent monomers. The product should be in primary forms, such as granules, powders, or flakes. Mixtures or compounds of ABS with other substances might be classified elsewhere if those other substances impart a new essential character to the mixture. Verification of the product's chemical composition and physical form is essential.
What documentation is typically required for importing ABS copolymers (HS 390330) into the EU under the TARIC system?
When importing ABS copolymers (HS 390330) into the European Union, importers and customs brokers must ensure compliance with the EU's TARIC (Integrated Tariff of the European Union). Essential documentation typically includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin if preferential duty rates are claimed. Depending on the specific import scenario and country of origin, additional documentation such as safety data sheets (SDS) or specific import licenses might be required. Always consult the official EU TARIC database for the most accurate and up-to-date requirements for your specific import.
Which major trade agreements offer preferential duty rates for HS code 390330 into the UK?
The United Kingdom's trade agreements can significantly impact duty rates for HS code 390330. For goods originating from countries with which the UK has a Free Trade Agreement (FTA), such as Australia (AU), Canada (CA), and Japan (JP) under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) and other bilateral agreements, duty-free or reduced duty rates may apply. For instance, goods from Australia might be eligible for duty-free entry under the UK-Australia FTA. Importers must ensure they have proof of origin to claim these preferential rates. Refer to the UK Trade Tariff for specific details on eligible countries and their associated preferential rates.