HS 390410 Poly(vinyl chloride), not mixed with any other substances
Quick Answer: Poly(vinyl chloride), not mixed with any other substances, imported under HS 390410 enters the UK at 6.00%, the EU at 6.50%, and the US at 6.5% (MFN). This classification specifically covers polyvinyl chloride (PVC) in its primary forms, such as powders or granules, that have not been compounded with other additives like plasticizers or stabilizers. Importers should be aware that while the MFN rate in the US is 6.5%, preferential rates may apply for goods originating from specific Free Trade Agreement partner countries. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3904100000 | 6.00 % | — | — |
| 3904100025 | 6.00 % | — | — |
| 3904100085 | 6.00 % | — | — |
| 3904100015 | 6.00 % | — | — |
| 3904100080 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3904100015 | 6.50 % | — | — |
| 3904100025 | 6.50 % | — | — |
| 3904100085 | 6.50 % | — | — |
| 3904100000 | 6.50 % | — | — |
| 3904100080 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3904100000 | 6.5% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 3904.10?
Imports of Poly(vinyl chloride), not mixed with any other substances may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 390410 cover?
This subheading covers poly(vinyl chloride) (PVC) in its primary forms, specifically when it is not mixed with any other substances. According to the World Customs Organization's Harmonized System Explanatory Notes, this includes homopolymers of vinyl chloride. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to PVC resin in powder, granular, or liquid dispersion forms, provided no other polymers or additives are present, ensuring purity of the vinyl chloride polymer.
What falls outside HS 390410?
The following products are excluded from HS 390410: PVC that has been compounded or mixed with plasticizers, stabilizers, fillers, pigments, or other additives, which are typically classified under HS 3904.22 (Other vinyl chloride copolymers). Also excluded are copolymers of vinyl chloride with other vinyl compounds, such as vinyl acetate, which fall under HS 3904.30. Products that have undergone further processing, such as extrusion or molding into specific shapes, are generally not classified here but under their respective finished product headings.
What are common classification mistakes for HS 390410?
A common error is misclassifying PVC that contains minor amounts of processing aids or stabilizers as pure poly(vinyl chloride). General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. If a product is a mixture or compound, it should be classified according to the rules for mixtures, often leading to a different subheading than pure PVC. Importers must verify the exact composition to avoid misclassification.
How should importers classify products under HS 390410?
The correct procedure for classifying products under HS 390410 involves a thorough review of the product's technical specifications and a certificate of analysis. Importers and customs brokers must confirm that the material is exclusively poly(vinyl chloride) and contains no other polymers or significant additives. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and referencing the WCO HS Explanatory Notes are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 390410?
A shipment of 10,000 kilograms of unmixed PVC resin, declared at a customs value of $15,000 USD, would attract a US duty of $450.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared value ($15,000 USD × 0.03 = $450.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 3904.10.0000.
Which trade agreements reduce duties for HS 390410?
Several free trade agreements may reduce the applicable duty rate for HS 390410, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for originating goods from certain developing countries. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 390410 (Poly(vinyl chloride), not mixed with other substances)?
The Most Favored Nation (MFN) duty rate for HS code 390410 is typically 6.5% ad valorem. However, preferential rates may apply under various trade agreements. For instance, goods originating from countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG) may benefit from duty-free entry (Free). It is crucial to consult the specific tariff schedule of the importing country and verify the country of origin to determine the applicable duty rate.
How is the duty calculated for HS 390410, and can you provide an example?
Duty for HS code 390410 is generally calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if you import 1,000 kilograms of Poly(vinyl chloride) valued at $2,000 USD, and the applicable MFN duty rate is 6.5%, the duty calculation would be: $2,000 (value) * 6.5% (duty rate) = $130.00 USD. If a specific duty rate (e.g., per kilogram) were applicable, the calculation would be rate per unit × quantity.
What are the key classification criteria for HS code 390410?
HS code 390410 specifically covers Poly(vinyl chloride) (PVC) in its primary forms, provided it is not mixed with any other substances. This means the material must be pure PVC resin or polymer, without the addition of plasticizers, stabilizers, fillers, pigments, or other additives that would alter its essential character. If PVC is mixed with other substances, it would likely be classified under a different HS code, such as 3904.22 (Other vinyl chloride copolymers) or 3904.90 (Other plastics and articles thereof).
What documentation is typically required for importing goods classified under HS 390410?
Standard import documentation for HS code 390410 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the specific trade agreement being claimed, a Certificate of Origin may be required to prove the preferential origin of the goods. Importers should also be prepared to provide product specifications or technical data sheets to substantiate the classification if requested by customs authorities.
Which common trade agreements offer preferential duty rates for HS code 390410?
Several trade agreements can provide preferential duty rates for HS code 390410. For example, the United States has agreements like the USMCA (formerly NAFTA) which may offer reduced or zero duties for goods originating from Canada and Mexico. The EU's Generalized Scheme of Preferences (GSP) and various Free Trade Agreements (FTAs) with countries worldwide also offer preferential treatment. Importers should consult the specific tariff database of the importing country (e.g., USITC Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff) and the relevant trade agreement text to confirm eligibility and claim preferential treatment.