Key facts
- HS subheading
- 3901.90
- National lines
- 14
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 39: Plastics and articles thereof
Summary
The European Union tariff splits HS 3901.90 (polymers of ethylene, in primary forms) into 14 national lines: 3901 90 30 00 (ionomer resin consisting of a salt of a terpolymer of ethylene with isobutyl acrylate and methacrylic acid; A-B-A block copolymer of polystyrene, ethylene-butylene copolymer and polystyrene, containing by weight 35 % or less of styrene, in one of the forms mentioned in note 6(b) to this chapter), 3901 90 80 10 (for cavity filling, for use in certain types of aircraft), 3901 90 80 53 (copolymer of ethylene and acrylic acid (CAS RN 9010-77-9) with - an acrylic acid content of 18,5 % or more but not more than 49,5 % by weight (ASTM D4094), and - a melt flow rate of 10g/10 min (MFR 125 °C/2.16 kg, ASTM D1238) or more), 3901 90 80 55 (zinc or sodium salt of an ethylene and acrylic acid copolymer, with: - an acrylic acid content of 6 % or more but not more than 50 % by weight, and - a melt flow rate of 1g/10 min or more at 190 °C/2.16 kg (measured using ASTM D1238)) and 10 others.
European Union lines under 3901.90
The European Union tariff splits HS 3901.90 (polymers of ethylene, in primary forms) into 14 national lines: 3901 90 30 00 (ionomer resin consisting of a salt of a terpolymer of ethylene with isobutyl acrylate and methacrylic acid; A-B-A block copolymer of polystyrene, ethylene-butylene copolymer and polystyrene, containing by weight 35 % or less of styrene, in one of the forms mentioned in note 6(b) to this chapter), 3901 90 80 10 (for cavity filling, for use in certain types of aircraft), 3901 90 80 53 (copolymer of ethylene and acrylic acid (CAS RN 9010-77-9) with - an acrylic acid content of 18,5 % or more but not more than 49,5 % by weight (ASTM D4094), and - a melt flow rate of 10g/10 min (MFR 125 °C/2.16 kg, ASTM D1238) or more), 3901 90 80 55 (zinc or sodium salt of an ethylene and acrylic acid copolymer, with: - an acrylic acid content of 6 % or more but not more than 50 % by weight, and - a melt flow rate of 1g/10 min or more at 190 °C/2.16 kg (measured using ASTM D1238)) and 10 others.
- 3901 90 30 00Ionomer resin consisting of a salt of a terpolymer of ethylene with isobutyl acrylate and methacrylic acid; A-B-A block copolymer of polystyrene, ethylene-butylene copolymer and polystyrene, containing by weight 35 % or less of styrene, in one of the forms mentioned in note 6(b) to this chapterDuty: 0%
- 3901 90 80 10For cavity filling, for use in certain types of aircraftDuty: 6.5%
- 3901 90 80 53Copolymer of ethylene and acrylic acid (CAS RN 9010-77-9) with - an acrylic acid content of 18,5 % or more but not more than 49,5 % by weight (ASTM D4094), and - a melt flow rate of 10g/10 min (MFR 125 °C/2.16 kg, ASTM D1238) or moreDuty: 6.5%
- 3901 90 80 55Zinc or sodium salt of an ethylene and acrylic acid copolymer, with: - an acrylic acid content of 6 % or more but not more than 50 % by weight, and - a melt flow rate of 1g/10 min or more at 190 °C/2.16 kg (measured using ASTM D1238)Duty: 6.5%
- 3901 90 80 67Copolymer made exclusively from ethylene and methacrylic acid monomers in which the methacrylic acid content is 11 % by weight or moreDuty: 6.5%
- 3901 90 80 73Mixture containing by weight - 80 % or more, but not more than 94 % of chlorinated polyethylene (CAS RN 64754-90-1) and - 6 % or more, but not more than 20 % of styrene-acrylic copolymer (CAS RN 27136-15-8)Duty: 6.5%
- 3901 90 80 75Terpolymer of ethylene, isobutyl acrylate and methacrylic acid (CAS RN 37433-35-5), in the form of pelletsDuty: 6.5%
- 3901 90 80 85Terpolymer of ethylene, n-butyl acrylate and carbon monoxide (CAS RN 61843-70-7) in the form of pelletsDuty: 6.5%
- 3901 90 80 91Ionomer resin consisting of a salt of a copolymer of ethylene with methacrylic acidDuty: 6.5%
- 3901 90 80 92Chlorosulphonated polyethyleneDuty: 6.5%
- 3901 90 80 93Copolymer of ethylene, vinyl acetate and carbon monoxide, for use as a plasticizer in the manufacture of roof sheetsDuty: 6.5%
- 3901 90 80 94Mixtures of A-B block copolymer of polystyrene and ethylene-butylene copolymer and A-B-A block copolymer of polystyrene, ethylene-butylene copolymer and polystyrene, containing by weight not more than 35 % of styreneDuty: 6.5%
- 3901 90 80 97Chlorinated polyethylene, in the form of powderDuty: 6.5%
- 3901 90 80 99Other
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under 3901.90 are live on border.bot for the United States (3 lines, also used by 1 other country).
- United States3 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 3901.90?
The European Union tariff splits HS 3901.90 (polymers of ethylene, in primary forms) into 14 national lines: 3901 90 30 00 (ionomer resin consisting of a salt of a terpolymer of ethylene with isobutyl acrylate and methacrylic acid; A-B-A block copolymer of polystyrene, ethylene-butylene copolymer and polystyrene, containing by weight 35 % or less of styrene, in one of the forms mentioned in note 6(b) to this chapter), 3901 90 80 10 (for cavity filling, for use in certain types of aircraft), 3901 90 80 53 (copolymer of ethylene and acrylic acid (CAS RN 9010-77-9) with - an acrylic acid content of 18,5 % or more but not more than 49,5 % by weight (ASTM D4094), and - a melt flow rate of 10g/10 min (MFR 125 °C/2.16 kg, ASTM D1238) or more), 3901 90 80 55 (zinc or sodium salt of an ethylene and acrylic acid copolymer, with: - an acrylic acid content of 6 % or more but not more than 50 % by weight, and - a melt flow rate of 1g/10 min or more at 190 °C/2.16 kg (measured using ASTM D1238)) and 10 others.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.