According to the description in Baidu Baike, fluororubber is a synthetic polymer elastomer containing fluorine atoms. Its performance is excellent, and it is widely used in cutting - edge scientific and technological fields such as aviation, missiles, rockets, and space navigation.
For the import of this commodity, there may be two possible tax rates: the most - favored - nation import tax rate is 10% or 8%.
However, according to the relevant provisions of Chapter 40 of the Customs Tariff of the Peoples Republic of China, the definition of synthetic rubber has strict requirements, especially that it needs to be an unsaturated synthetic substance that can be stretched to several times its original length at a certain temperature without breaking and can return to a certain multiple of its original length within a certain time.
Although fluororubber is called rubber, it is actually plastic. Because there is no double - bond structure in the main chain of its molecular structure, it is a saturated synthetic substance, which does not conform to the definition of unsaturated synthetic substance in the notes of Chapter 40. Therefore, the O - ring made of fluororubber for the sealing of foam machines should be classified as plastic products, that is, classified into 3926901000, and its most - favored - nation import tax rate is 10%.import and exportAccording to the relevant provisions of Chapter 40 of the "Customs Tariff," the definition of "synthetic rubber" has strict requirements. Specifically, it must be an unsaturated synthetic substance that can be stretched to a certain multiple of its original length without breaking at a given temperature and can recover to a certain multiple of its original length within a specified period.
3. Although fluororubber is referred to as "rubber," it is actually a plastic. Since its molecular structure lacks double bonds in the main chain, it is a saturated synthetic material, which does not conform to the definition of "unsaturated synthetic material" as noted in Chapter 40. Therefore, fluororubber O-rings used for sealing in foam machines should be classified as plastic products, specifically under HS code 3926901000, with a Most-Favored-Nation (MFN) import duty rate of 10%.
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Analysis of the Classification of Fluororubber O - rings | Shanghai Import/Export Agent