Imported knowledge of imported recycled plastic granules

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In 2018, the number of imported plastic granules imported by Chinese enterprises has increased tremendously, but some enterprises have not fully understood the knowledge of imported recycled plastic granules, resulting in a series of problems such as pressing, returning, and penalties.


Today, Xiaobian has sorted out some questions about the classification of product tax numbers in the process of declaration of recycled plastic pellets. Among the commodities in Chapter 39 of the Import and Export Tariff, many of them are copolymers or polymer blends. After carefully reading the notes, here is a brief summary of the classification of such commodities.


1. Copolymer VS polymer blend


First of all, let's talk about the difference between copolymer and polymer mixture. Suppose there are two kinds of monomers, A and B. The copolymer is a chemical mixture of different monomers. The polymer formed may be ABABAB..., it is a kind of polymerization. Object.


The polymer blend is a physical blend of different polymers, such as a mixture of polymer AAAAA... and polymer BBBBB. Although the two are somewhat different in concept, they are similar in terms of categorization. Here, we will mention the title of Chapter 39:


2. How to determine the classification of goods


"Import and Export Tariffs" Chapter 39 Note 4: The so-called "copolymer" includes various polymers having a monomer unit content of 95% or more by weight in the entire polymer.


In this chapter, copolymers (including copolycondensates, copolyadditions, block copolymers and graft copolymers) and polymer blends shall be the most weighty of the polymers, unless otherwise specified in the provisions. The polymers formed by the comonomer units fall under the corresponding headings. In this note, comonomer units classified as polymers of the same article should be treated as a monomer unit.


If the weight of any of the comonomer units is not maximized, the copolymer or mixture of polymers should be classified in the order in which they are listed. When categorizing, if it is found that the content of no monomer unit in the whole polymer reaches 95%, then it is necessary to use this note four. Here, attention should be paid to "the whole polymer". If it is a polymer mixture, light knows which The monomer type and content of various polymers are not acceptable, and the content of the monomers in the entire polymer is also converted by various polymer contents.


Example:


A certain polymer mixture consists of 50% polymer AB and 50% polymer AC. In polymer AB, monomers A and B each account for 50%, and in polymer AC, monomers A and C each account for 50%, then the whole The type and content of the monomers in the polymer are A50%, B25%, C25%. When classified, the polymer mixture can be regarded as a copolymer having the same monomer unit ratio and the same type (although this is a sub-note, but Advance use has no effect on the identified items. In addition, the “content reaches 95%” means that the water and filler in the product are not included in the polymer.


Now we have a copolymer of A50%, B25%, C25%, the next step is to determine the headings, write the corresponding items of each monomer, here pay attention to add the same monomer content of the item, which item is single Where the body content is the highest, if A is classified into heading 1, B is classified into heading 2, and C is classified into heading 3, then heading 1 has the highest monomer content and is classified as heading 1. If A is classified as heading 1, B is classified. Heading 2, C is classified into heading 2, and headings of headings 1 and 2 each account for 50% and are subsequently classified into heading 2.


3. How to determine the subtitles of the product


We have already succeeded in identifying the items. Although it is more complicated to determine the sub-items, as long as we understand the meaning and logical relationship of the sub-notes, we can get the correct tax number step by step. Let's take a look at the sub-notes:


Polymers (including copolymers) and chemically modified polymers belonging to any of the items in this chapter shall be classified according to the following rules:


(1) There is an "other" sub-object in the sub-subhead:


1. The name of the polymer listed in the sub-item is "poly (poly)" (for example, polyethylene and polyamide-6,6), which means that the content of the polymer monomer unit listed is by weight in the whole polymer. It must account for 95% or more.


2. The copolymers listed in subheadings 3901.30, 3903.20, 3903.30, and 3904.30, if the comonomer unit content is 95% by weight or more based on the entire polymer, shall be classified as the above sub-items.


3. Chemically modified polymers, if not listed in other sub-items, shall be classified as sub-items listed as "others".


4. Polymers that do not meet the requirements of paragraphs 1, 2, and 3 above shall be classified as the polymer of the monomer unit of the largest weight of the polymer (compared to various other single comonomer units). Other corresponding subheadings. For this reason, polymer monomer units classified in the same sub-object should be treated as a monomer unit. Only polymer comonomer units in the same sub-item can be compared.


(2) There is no "other" sub-object in the sub-subhead:


1. The polymer should be classified according to the weight of the monomer in the polymer (compared to various other single comonomer units) into the corresponding sub-items of this class. For this reason, polymer monomer units classified in the same sub-object should be treated as a monomer unit. Only polymer comonomer units in the same sub-item can be compared.


2. Chemically modified polymers should be classified according to the sub-items of the corresponding unmodified polymer.


The polymer mixture should be classified into the corresponding sub-objects according to the same proportion of monomer units and the same type of polymer.


So long, I don’t understand what to do?


It doesn't matter, I will briefly explain it in the following sub-items, and the sub-notes are valid for all polymers, not just for copolymers.


The categorization of sub-objects must first remember a principle, that is, only compare the sub-heads with the same level, and determine the tax number step by step. This is especially important in the classification of polymers. Do not go directly to the last sub-item. Don't panic when you don't see a bunch of "others", as long as the first-level sub-items are more certain, you can get the final tax number.


First look at the case of a "other" sub-object in the sub-subjects. Note the sub-items listed as "other", excluding sub-items such as "other polyesters" and "other plastics." For the time being, chemically modified polymers are not considered. The tax codes are divided into two categories: “specially listed tax numbers” and “others”, which are further divided into three categories in the “specifically listed tax numbers”:


1, poly (multi) XXX (such as polyethylene, polyamide-6,6, polyterpene resin)


2, 3901.30 (ethylene-vinyl acetate copolymer), 3903.20 (styrene-acrylonitrile copolymer), 3903.30 (acrylonitrile-butadiene-styrene copolymer) and 3904.30 (vinyl chloride-vinyl acetate copolymer)


3. Other specific listings (such as ethylene-propylene copolymers, fluoropolymers)


Among the first-level subheadings of heading 39.04, the first category: 3904.1, 3904.2; the second category: 3904.3; the third category: 3904.4, 3904.5, 3904.6; others: 3904.9. In the note, the classification of polyterpenic resin as the first type may be related to translation. The English name of polyterpene resin is polyterpenes, which has a poly-prefix, which needs attention when categorizing. The classification into the first category and the second category is subject to "Condition 1": the content of the various monomer units of the specific listed polymer must be 95% or more by weight of the entire polymer;


Classification into the third category requires compliance with "Condition 2": the specific listed polymer has a higher content of monomer units than the other monomer units listed in each of the same sub-categories.


Example:


"Condition 2" is understood by an example on the note that a copolymer consisting of 45% monomer units of ethylene (39.01), 35% propylene (39.02) and 20% isobutylene (39.02) should be classified as subheading 3902.30. (Propylene copolymer) because only monomer units of propylene and isobutylene are compared (ethylene monomer units do not participate in the comparison), while propylene monomer units exceed the isobutylene monomer units.


4. Summary


Seeing that "Condition 1" and "Condition 2" have a feeling of deja vu, we have similar judgment conditions when determining the title. "Condition 1" turns a monomer unit into various monomer units. "Condition 2" compares the comparison of the items into the comparison of the sub-categories. The sub-category can be said to be a continuation of the purpose of the item, but don't forget that we have a "sub-item" in the same sub-item. In the case of other "sub-objects, there are no "other" sub-objects.


With the previous foundation and understanding, we can find that in the absence of the "other" sub-objects, the commentary is actually "Condition 2", which is to determine which of the same sub-items has the most monomer content, but it should be noted that each After determining the first-level sub-item, it is necessary to remember whether there is "other" in the next-level sub-item, and sometimes it is assumed that there is a "other" situation, which leads to an error in the classification.


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