# European Union tariff lines 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.

Source: https://border.bot/countries/european-union/hs-codes/390190
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 39](https://border.bot/countries/european-union/hs-codes/39) / [3901.90](https://border.bot/countries/european-union/hs-codes/390190)

## Key facts

- HS subheading: [3901.90](https://border.bot/hs-codes/390190)
- 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](https://border.bot/countries/european-union)
- Chapter: 39: Plastics and articles thereof

## 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 00](https://border.bot/countries/european-union/hs-codes/3901903000) Other, 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. Duty (MFN): 0%
- [3901 90 80 10](https://border.bot/countries/european-union/hs-codes/3901908010) Other, Other, For cavity filling, for use in certain types of aircraft. Duty (MFN): 6.5%
- [3901 90 80 53](https://border.bot/countries/european-union/hs-codes/3901908053) Other, Other, Other, 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. Duty (MFN): 6.5%
- [3901 90 80 55](https://border.bot/countries/european-union/hs-codes/3901908055) Other, Other, Other, 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). Duty (MFN): 6.5%
- [3901 90 80 67](https://border.bot/countries/european-union/hs-codes/3901908067) Other, Other, Other, Copolymer made exclusively from ethylene and methacrylic acid monomers in which the methacrylic acid content is 11 % by weight or more. Duty (MFN): 6.5%
- [3901 90 80 73](https://border.bot/countries/european-union/hs-codes/3901908073) Other, Other, Other, Mixture 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 (MFN): 6.5%
- [3901 90 80 75](https://border.bot/countries/european-union/hs-codes/3901908075) Other, Other, Other, Terpolymer of ethylene, isobutyl acrylate and methacrylic acid (CAS RN 37433-35-5), in the form of pellets. Duty (MFN): 6.5%
- [3901 90 80 85](https://border.bot/countries/european-union/hs-codes/3901908085) Other, Other, Other, Terpolymer of ethylene, n-butyl acrylate and carbon monoxide (CAS RN 61843-70-7) in the form of pellets. Duty (MFN): 6.5%
- [3901 90 80 91](https://border.bot/countries/european-union/hs-codes/3901908091) Other, Other, Other, Ionomer resin consisting of a salt of a copolymer of ethylene with methacrylic acid. Duty (MFN): 6.5%
- [3901 90 80 92](https://border.bot/countries/european-union/hs-codes/3901908092) Other, Other, Other, Chlorosulphonated polyethylene. Duty (MFN): 6.5%
- [3901 90 80 93](https://border.bot/countries/european-union/hs-codes/3901908093) Other, Other, Other, Copolymer of ethylene, vinyl acetate and carbon monoxide, for use as a plasticizer in the manufacture of roof sheets. Duty (MFN): 6.5%
- [3901 90 80 94](https://border.bot/countries/european-union/hs-codes/3901908094) Other, Other, Other, Mixtures 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 styrene. Duty (MFN): 6.5%
- [3901 90 80 97](https://border.bot/countries/european-union/hs-codes/3901908097) Other, Other, Other, Chlorinated polyethylene, in the form of powder. Duty (MFN): 6.5%
- [3901 90 80 99](https://border.bot/countries/european-union/hs-codes/3901908099) Other

## 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 States](https://border.bot/countries/united-states/hs-codes/390190): 3 lines, used by 1 other country
- [The Harmonized System text for 3901.90](https://border.bot/hs-codes/390190)

- Previous subheading: [3901.40](https://border.bot/countries/european-union/hs-codes/390140) Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0,94
- Next subheading: [3902.10](https://border.bot/countries/european-union/hs-codes/390210) Polypropylene

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/390190.json