# European Union tariff lines under HS 3906.90 > The European Union tariff splits HS 3906.90 (acrylic polymers in primary forms) into 16 national lines: 3906 90 10 00 (poly[N-(3-hydroxyimino-1,1-dimethylbutyl)acrylamide]), 3906 90 20 00 (copolymer of 2-diisopropylaminoethyl methacrylate with decyl methacrylate, in the form of a solution in N,N-dimethylacetamide, containing by weight 55 % or more of copolymer), 3906 90 30 00 (copolymer of acrylic acid with 2-ethylhexyl acrylate, containing by weight 10 % or more but not more than 11 % of 2-ethylhexyl acrylate), 3906 90 40 00 (copolymer of acrylonitrile with methyl acrylate, modified with polybutadiene-acrylonitrile (NBR)) and 12 others. Source: https://border.bot/countries/european-union/hs-codes/390690 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) / [3906.90](https://border.bot/countries/european-union/hs-codes/390690) ## Key facts - HS subheading: [3906.90](https://border.bot/hs-codes/390690) - National lines: 16 - 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 3906.90 The European Union tariff splits HS 3906.90 (acrylic polymers in primary forms) into 16 national lines: 3906 90 10 00 (poly[N-(3-hydroxyimino-1,1-dimethylbutyl)acrylamide]), 3906 90 20 00 (copolymer of 2-diisopropylaminoethyl methacrylate with decyl methacrylate, in the form of a solution in N,N-dimethylacetamide, containing by weight 55 % or more of copolymer), 3906 90 30 00 (copolymer of acrylic acid with 2-ethylhexyl acrylate, containing by weight 10 % or more but not more than 11 % of 2-ethylhexyl acrylate), 3906 90 40 00 (copolymer of acrylonitrile with methyl acrylate, modified with polybutadiene-acrylonitrile (NBR)) and 12 others. - [3906 90 10 00](https://border.bot/countries/european-union/hs-codes/3906901000) Other, Poly[N-(3-hydroxyimino-1,1-dimethylbutyl)acrylamide]. Duty (MFN): 0% - [3906 90 20 00](https://border.bot/countries/european-union/hs-codes/3906902000) Other, Copolymer of 2-diisopropylaminoethyl methacrylate with decyl methacrylate, in the form of a solution in N,N-dimethylacetamide, containing by weight 55 % or more of copolymer. Duty (MFN): 0% - [3906 90 30 00](https://border.bot/countries/european-union/hs-codes/3906903000) Other, Copolymer of acrylic acid with 2-ethylhexyl acrylate, containing by weight 10 % or more but not more than 11 % of 2-ethylhexyl acrylate. Duty (MFN): 0% - [3906 90 40 00](https://border.bot/countries/european-union/hs-codes/3906904000) Other, Copolymer of acrylonitrile with methyl acrylate, modified with polybutadiene-acrylonitrile (NBR). Duty (MFN): 0% - [3906 90 50 00](https://border.bot/countries/european-union/hs-codes/3906905000) Other, Polymerisation product of acrylic acid with alkyl methacrylate and small quantities of other monomers, for use as a thickener in the manufacture of textile printing pastes - [3906 90 60 00](https://border.bot/countries/european-union/hs-codes/3906906000) Other, Copolymer of methyl acrylate with ethylene and a monomer containing a non-terminal carboxy group as a substituent, containing by weight 50 % or more of methyl acrylate, whether or not compounded with silica. Duty (MFN): 5% - [3906 90 90 17](https://border.bot/countries/european-union/hs-codes/3906909017) Other, Other, Superabsorbent polymers, insoluble in water, which result from a polymerization of acrylic monomer molecules with crosslinkers to form crosslinked polymer networks, with a high capacity to absorb and retain water and aqueous liquids. Duty (MFN): 6.5% - [3906 90 90 23](https://border.bot/countries/european-union/hs-codes/3906909023) Other, Other, Copolymer of methylmethacrylate, butylacrylate, glycidylmethacrylate and styrene (CAS RN 37953-21-2), with an epoxy equivalent weight of not more than 500, in form of ground flakes with a particle size of not more than 1 cm. Duty (MFN): 6.5% - [3906 90 90 28](https://border.bot/countries/european-union/hs-codes/3906909028) Other, Other, Mixture containing by weight: -80 % or more but not more than 90 % of a core shell polymer of butyl acrylate, ethyl acrylate, methyl-acrylate and allyl methacrylate (CAS RN 73026-23-0) and -10 % or more but not more than 20 % of a copolymer of methyl methacrylate and ethyl acrylate (CAS RN 9010-88-2). Duty (MFN): 6.5% - [3906 90 90 43](https://border.bot/countries/european-union/hs-codes/3906909043) Other, Other, Copolymer of methacrylic esters, butylacrylate and cyclic dimethylsiloxanes (CAS RN 143106-82-5). Duty (MFN): 6.5% - [3906 90 90 50](https://border.bot/countries/european-union/hs-codes/3906909050) Other, Other, Polymers of esters of acrylic acid with one or more of the following monomers in the chain: - chloromethyl vinyl ether, - chloroethyl vinyl ether, - chloromethylstyrene, - vinyl chloroacetate, - methacrylic acid, - butenedioic acid monobutyl ester, - butenedioic acid monocyclohexyl ester containing by weight not more than 5 % of each monomer unit. Duty (MFN): 6.5% - [3906 90 90 58](https://border.bot/countries/european-union/hs-codes/3906909058) Other, Other, Mixture of polymers, containing by weight: -77 % or more but not more than 81 % of polyacrylamide (CAS RN 9003-05-8), -18 % or more but not more than 21 % of polyethylene glycol (CAS RN 25322-68-3). Duty (MFN): 6.5% - [3906 90 90 60](https://border.bot/countries/european-union/hs-codes/3906909060) Other, Other, Aqueous dispersion containing by weight: - more than 10 % but not more than 15 % of ethanol, and - more than 7 % but not more than 11 % of a reaction product of poly(epoxyalkylmethacrylate-co-divinylbenzene) with a glycerol derivative. Duty (MFN): 6.5% - [3906 90 90 71](https://border.bot/countries/european-union/hs-codes/3906909071) Other, Other, Acrylonitrile-styrene-acrylate copolymer in the form of granules containing by weight: -48 % of styrene, -22 % of acrylonitrile, -29 % of butylacrylate, and -1 % of dihydrodicyclopentadienyl acrylate. Duty (MFN): 6.5% - [3906 90 90 73](https://border.bot/countries/european-union/hs-codes/3906909073) Other, Other, Preparation containing by weight: - 33 % or more but not more than 37 % of butyl methacrylate - methacrylic acid copolymer, - 24 % or more but not more than 28 % of propylene glycol, and - 37 % or more but not more than 41 % of water. Duty (MFN): 6.5% - [3906 90 90 90](https://border.bot/countries/european-union/hs-codes/3906909090) 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 3906.90 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/390690): 3 lines, used by 1 other country - [The Harmonized System text for 3906.90](https://border.bot/hs-codes/390690) - Previous subheading: [3906.10](https://border.bot/countries/european-union/hs-codes/390610) Poly(methyl methacrylate) - Next subheading: [3907.10](https://border.bot/countries/european-union/hs-codes/390710) Polyacetals ## Frequently asked questions ### How many national tariff lines does the European Union tariff have under HS 3906.90? The European Union tariff splits HS 3906.90 (acrylic polymers in primary forms) into 16 national lines: 3906 90 10 00 (poly[N-(3-hydroxyimino-1,1-dimethylbutyl)acrylamide]), 3906 90 20 00 (copolymer of 2-diisopropylaminoethyl methacrylate with decyl methacrylate, in the form of a solution in N,N-dimethylacetamide, containing by weight 55 % or more of copolymer), 3906 90 30 00 (copolymer of acrylic acid with 2-ethylhexyl acrylate, containing by weight 10 % or more but not more than 11 % of 2-ethylhexyl acrylate), 3906 90 40 00 (copolymer of acrylonitrile with methyl acrylate, modified with polybutadiene-acrylonitrile (NBR)) and 12 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/390690.json