October 31, 2024 12:46

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.

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 exportSimilarly, for example, EPDM rubber and silicone rubber (polysiloxane), although they are named rubber, they are not unsaturated synthetic substances, so they should also be classified according to the plastic category.

In the actual commodity classification work, first, it is necessary to comprehensively collect commodity information and deeply understand the essential nature of the commodity. This can be done by referring to relevant notes, professional materials, international and national standards, professional textbooks, literature materials, etc. Then, find appropriate classification bases and conduct demonstrations, including research on translations, term specifications, and historical backgrounds. Through the above steps, we can correctly, accurately, and precisely complete the commodity classification.

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Analysis of the Classification of Fluororubber O - rings_Shanghai Zhongshen International Trade Import and Export Agency Service