European Union tariff line 3901 90 80 91: Ionomer resin consisting of a salt of a copolymer of ethylene with methacrylic acid
Last updated
Key facts
- Tariff line
- 3901 90 80 91
- Covers
- Ionomer resin consisting of a salt of a copolymer of ethylene with methacrylic acid
- Duty (MFN)
- 6.5%
- Preferential rates
- From 0% (56 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 3901.90
Summary
In the European Union tariff, line 3901 90 80 91 covers ionomer resin consisting of a salt of a copolymer of ethylene with methacrylic acid. The general (MFN) duty rate is 6.5%. It falls under HS subheading 3901.90 in heading 39.01 (chapter 39).
What this line covers
In the European Union tariff, line 3901 90 80 91 covers ionomer resin consisting of a salt of a copolymer of ethylene with methacrylic acid.
Its legal text is “Ionomer resin consisting of a salt of a copolymer of ethylene with methacrylic acid”, read under “Other”, “Other” and “Other”.
How it is structured
It falls under HS subheading 3901.90 in heading 39.01 (chapter 39). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 39
- Plastics and articles thereof
- Heading 39.01
- Polymers of ethylene, in primary forms
- Subheading 3901.90
- Other
- Within the subheading
- Other
- Within the subheading
- Other
- Line 3901 90 80 91
- Ionomer resin consisting of a salt of a copolymer of ethylene with methacrylic acid
Duty
The general (MFN) duty rate is 6.5%.
Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 49 origins.
A preferential rate of 3% applies to goods from GSP - General arrangements.
A preferential rate of 5.2% applies to goods from Mercosur.
| Preferential rate | Programme or origin |
|---|---|
| 0% | EU-Switzerland agreement: re-imported goods (1007) |
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | EEA - European Economic Area (2012) |
| 0% | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Algeria (DZ) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | Faroe Islands (FO) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Mexico (MX) |
| 0% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | Syria (SY) |
| 0% | Tunisia (TN) |
| 0% | Ukraine (UA) |
| 0% | United States (US) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | Kosovo (XK) |
| 0% | a group of origins (TARIC area XL) (XL) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
| 3% | GSP - General arrangements (2020) |
| 5.2% | Mercosur (5500) |
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.
Other lines under 3901.90
- 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 chapter
- 3901 90 80 10For cavity filling, for use in certain types of aircraft
- 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 more
- 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)
- 3901 90 80 67Copolymer made exclusively from ethylene and methacrylic acid monomers in which the methacrylic acid content is 11 % by weight or more
- 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)
- 3901 90 80 75Terpolymer of ethylene, isobutyl acrylate and methacrylic acid (CAS RN 37433-35-5), in the form of pellets
- 3901 90 80 85Terpolymer of ethylene, n-butyl acrylate and carbon monoxide (CAS RN 61843-70-7) in the form of pellets
- 3901 90 80 92Chlorosulphonated polyethylene
- 3901 90 80 93Copolymer of ethylene, vinyl acetate and carbon monoxide, for use as a plasticizer in the manufacture of roof sheets
- 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 styrene
- 3901 90 80 97Chlorinated polyethylene, in the form of powder
- 3901 90 80 99Other
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
What does tariff line 3901 90 80 91 cover in the European Union tariff?
In the European Union tariff, line 3901 90 80 91 covers ionomer resin consisting of a salt of a copolymer of ethylene with methacrylic acid.
What is the general (MFN) duty on 3901 90 80 91 in the European Union?
The general (MFN) duty rate is 6.5%.
Which preferential rates apply to 3901 90 80 91?
Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, Ukraine, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 3% applies to goods from GSP - General arrangements. A preferential rate of 5.2% applies to goods from Mercosur.
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.