HS Code for ABS resin

ABS resin, or Acrylonitrile-Butadiene-Styrene, is classified under HS code 3903.30. This classification is found within Chapter 39, which covers plastics and articles thereof. Heading 3903 is specifically for polymers of styrene in primary forms. ABS is a terpolymer made by polymerizing styrene and acrylonitrile in the presence of polybutadiene. Because styrene is typically the dominant monomer or the defining characteristic of the copolymer's classification within the 3903 heading, ABS is explicitly provided for in subheading 3903.30. The term "primary forms" is defined in Note 6 to Chapter 39 and includes liquids, pastes, blocks, lumps, powders, granules, flakes, and similar bulk forms. This code is used by manufacturers and plastic molders who import the raw material before it is shaped into finished consumer or industrial goods.

Products Included

• ABS resin pellets
• ABS plastic granules
• Acrylonitrile-butadiene-styrene copolymers in powder form
• Natural or colored ABS resin in primary forms

Common Misclassification

ABS resin is frequently misclassified under HS code 3903.19, which is for "other" polystyrene. While ABS contains styrene, it is a specific copolymer that has its own dedicated subheading (3903.30). Another common error is classifying ABS under 3920.30, which is for plates, sheets, film, foil, and strip of polymers of styrene. Code 3920.30 should only be used if the ABS has been extruded into a flat shape, whereas 3903.30 is for the raw resin. Additionally, finished ABS parts should be classified under 3926.90 or their specific functional headings, not as the resin itself.

FAQ

What is the HS code for ABS resin?

The HS code for ABS resin in primary forms (like pellets or granules) is 3903.30.

Is recycled ABS resin classified under the same code?

Yes, as long as the recycled ABS is in a primary form such as regrind or pellets, it is classified under 3903.30, though some local jurisdictions may require additional waste-related documentation.