HS 390421 Other poly(vinyl chloride)
Quick Answer: Other poly(vinyl chloride) imported under HS 390421 enters the UK at 6.00%, the EU at 6.50%, and the US at 6.5% under the MFN rate, though preferential rates may apply. This classification covers poly(vinyl chloride) (PVC) in primary forms, other than copolymers with other plastics, which is not in powder or granular form and is not in liquid, paste, or solution form. Significant trade considerations include the US's substantial 43.5% duty rate for non-preferential imports and the availability of duty-free entry for certain trading partners. CustomTariffs aggregates this data to assist with compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3904210000 | 6.00 % | — | — |
| 3904210090 | 6.00 % | — | — |
| 3904210010 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3904210000 | 6.50 % | — | — |
| 3904210010 | 6.50 % | — | — |
| 3904210090 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3904210000 | 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 3904.21?
Imports of Other poly(vinyl chloride) 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 390421 cover?
This subheading covers other poly(vinyl chloride) (PVC) in primary forms, specifically those that are not in the form of copolymers with other plastics. According to the World Customs Organization's Harmonized System Nomenclature, this category includes PVC resins and compounds that are not otherwise specified under more specific subheadings within heading 3904. For example, the USITC Harmonized Tariff Schedule (HTS) defines this as "Other poly(vinyl chloride) not in copolymers," encompassing pure PVC in powder, granular, or liquid form, excluding those already classified as copolymers.
What falls outside HS 390421?
The following products are excluded from HS 390421: poly(vinyl chloride) in copolymers with other plastics, such as vinyl chloride-vinyl acetate copolymers, which are classified under HS 390422. Additionally, finished or semi-finished articles made from PVC, such as pipes, films, sheets, or profiles, are not covered by this subheading and would be classified under their respective product-specific headings. For instance, PVC pipes are typically classified under heading 3917.
What are common classification mistakes for HS 390421?
A common error is misclassifying PVC copolymers as pure PVC under HS 390421. General Interpretative Rule 1 and Rule 6 of the Harmonized System are crucial here, emphasizing that classification is determined by the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify PVC compounds containing significant amounts of additives or fillers under this subheading, when they might be more appropriately classified as preparations of plastics under Chapter 39, or even as finished articles if they meet those criteria.
How should importers classify products under HS 390421?
The correct procedure for classifying products under HS 390421 involves a thorough examination of the product's chemical composition and physical form. Importers and customs brokers must confirm that the material is exclusively poly(vinyl chloride) and not a copolymer with other monomers. Reviewing the manufacturer's technical data sheets and Safety Data Sheets (SDS) is essential. Cross-referencing these details with the official definitions provided in the WCO HS Nomenclature and national tariff schedules, such as the EU TARIC database, will ensure accurate classification.
How is the duty calculated for products under HS 390421?
A shipment of 1,000 kilograms of PVC resin (poly(vinyl chloride) not in copolymers), declared at a customs value of $1,500 USD, would attract a US duty of $75.00 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($1,500 USD × 0.05 = $75.00 USD). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 3904.21.0000.
Which trade agreements reduce duties for HS 390421?
Several free trade agreements may reduce the applicable duty rate for HS 390421, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. For goods originating from the European Union, the EU-UK Trade and Cooperation Agreement may offer preferential rates, often Free, for qualifying PVC resins. To claim these preferences, importers typically require a self-certified origin statement under USMCA or an EUR.1 movement certificate for EU/UK trade, 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 3904.21 (Other poly(vinyl chloride) resins, in primary forms, containing by weight 94% or more of vinyl chloride)?
The Most Favored Nation (MFN) duty rate for HS code 3904.21 is typically 6.50% ad valorem. However, preferential rates are available under various trade agreements. For example, goods originating from countries like Australia (AU), Canada (CA), Mexico (MX), South Korea (KR), and Singapore (SG) may benefit from a Free (0%) duty rate. 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. Source: USITC Harmonized Tariff Schedule.
How is the import duty for HS 3904.21 calculated, and can you provide an example?
The duty for HS code 3904.21 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For instance, if you import 1,000 kilograms of poly(vinyl chloride) resin valued at $1.50 per kilogram, the total declared value would be $1,500 (1,000 kg * $1.50/kg). If the applicable MFN duty rate is 6.50%, the import duty would be $97.50 ($1,500 * 0.065). Always ensure the declared value is accurate and includes all assessable costs as per customs regulations.
What specific criteria distinguish HS code 3904.21 from other PVC classifications?
HS code 3904.21 specifically covers 'Other poly(vinyl chloride) resins, in primary forms, containing by weight 94% or more of vinyl chloride.' This means the material must be in its raw, unmixed state (e.g., powder, granules, flakes) and chemically defined as PVC with a vinyl chloride monomer content of 94% or higher by weight. Resins with lower vinyl chloride content, or those that are compounded, mixed with other substances, or further processed into shapes, would fall under different HS codes within Chapter 39.
What documentation is typically required for importing goods classified under HS code 3904.21?
For HS code 3904.21, standard import documentation usually includes a commercial invoice detailing the product, quantity, value, and seller/buyer information; a packing list specifying the contents of each package; a bill of lading or air waybill for transportation; and a certificate of origin if preferential duty rates are claimed. Depending on the importing country and specific regulations, additional documentation such as a safety data sheet (SDS) or a declaration of conformity might be required to ensure compliance with chemical substance regulations.
Which major trade agreements commonly offer preferential duty rates for HS code 3904.21, and how can importers leverage them?
Several trade agreements can provide preferential duty rates for HS code 3904.21. For imports into the United States, the USMCA (United States-Mexico-Canada Agreement) offers preferential treatment for goods originating from Canada and Mexico. Other agreements, like those with South Korea (KORUS FTA) or Australia, also provide duty-free or reduced-duty access. To leverage these agreements, importers must obtain a valid Certificate of Origin from the exporter, certifying that the goods meet the rules of origin stipulated in the respective trade agreement. This document must be presented to customs at the time of import to claim the preferential rate.