Heading 3903

Polymers of styrene, in primary forms

6 declarable lines

Heading 3903 covers polymers of styrene in primary forms. It is split by polymer type: polystyrene, SAN, ABS, MBS, and other. Polystyrene is further split into expandable and other.

Products in this heading

Expandable polystyrene beads for foam production
Polystyrene granules for injection molding
Styrene-acrylonitrile copolymer pellets
ABS resin pellets
MBS copolymer pellets
General styrene polymer resin in primary form

How to choose the right subheading

Confirm the product is a styrene polymer in primary form, such as resin, pellets, granules, or beads.
For polystyrene, choose expandable versus other.
Identify whether the product is a homopolymer or a named copolymer: SAN, ABS, or MBS.
Use the residual line for other styrene polymers when no specific subheading applies.

Often confused with

Finished polystyrene foam food containers
Finished packing articles are classified outside primary forms.
Heading 3923
Polystyrene film or sheet
Noncellular plates, sheets, and film are not primary forms.
Heading 3920
Polyvinyl chloride resin
PVC is a polymer of vinyl chloride, not styrene.
Heading 3904
Polymethyl methacrylate resin
Acrylic polymers are covered by heading 3906.
Heading 3906
Polystyrene waste and scrap
Waste, parings, and scrap are classified in heading 3915.
Heading 3915

Frequently asked questions

What is the HTS code for expandable polystyrene resin?

Expandable polystyrene is classified under 3903.11.00.00, with a general (MFN) rate of 6.5%.

What is the duty on ABS copolymers?

ABS copolymers are classified under 3903.30.00.00, with a general (MFN) rate of 6.5%.

How do I classify SAN copolymers?

SAN copolymers are classified under 3903.20.00.00, with a general (MFN) rate of 6.5%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.