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European Union tariff line 3906 90 60 00: 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

Last updated

Key facts

Tariff line
3906 90 60 00
Covers
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%
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
HS subheading
3906.90

Summary

In the European Union tariff, line 3906 90 60 00 covers 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. The general (MFN) duty rate is 5%. It falls under HS subheading 3906.90 in heading 39.06 (chapter 39).

What this line covers

In the European Union tariff, line 3906 90 60 00 covers 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.

Its legal text is “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”, read under “Other”.

How it is structured

It falls under HS subheading 3906.90 in heading 39.06 (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 39.06
Acrylic polymers in primary forms
Subheading 3906.90
Other
Line 3906 90 60 00
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

The general (MFN) duty rate is 5%.

Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 50 origins.

A preferential rate of 4% applies to goods from Mercosur.

Preferential rates for 3906 90 60 00
Preferential rateProgramme 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 - General arrangements (2020)
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)
4%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 3906.90

  • 3906 90 10 00Poly[N-(3-hydroxyimino-1,1-dimethylbutyl)acrylamide]
  • 3906 90 20 00Copolymer 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 00Copolymer 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 00Copolymer of acrylonitrile with methyl acrylate, modified with polybutadiene-acrylonitrile (NBR)
  • 3906 90 50 00Polymerisation 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 90 17Superabsorbent 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
  • 3906 90 90 23Copolymer 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
  • 3906 90 90 28Mixture 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)
  • 3906 90 90 43Copolymer of methacrylic esters, butylacrylate and cyclic dimethylsiloxanes (CAS RN 143106-82-5)
  • 3906 90 90 50Polymers 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
  • 3906 90 90 58Mixture 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)
  • 3906 90 90 60Aqueous 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
  • 3906 90 90 71Acrylonitrile-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
  • 3906 90 90 73Preparation 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
  • 3906 90 90 90Other

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).

Frequently asked questions

What does tariff line 3906 90 60 00 cover in the European Union tariff?

In the European Union tariff, line 3906 90 60 00 covers 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.

What is the general (MFN) duty on 3906 90 60 00 in the European Union?

The general (MFN) duty rate is 5%.

Which preferential rates apply to 3906 90 60 00?

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 - General arrangements, 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 4% 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.

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