HS 390422 Plasticised
Quick Answer: Polyvinyl chloride (PVC) co-polymers, plasticised, imported under HS 390422 enters the UK at 6.00%, the EU at 6.50%, and the US at 6.5% under the MFN rate. This code specifically covers copolymers of vinyl chloride with other vinyl compounds, which have been modified with plasticisers to increase their flexibility. These are typically used in applications like flexible films, cables, and flooring. Importers should be aware of potential variations in duty rates based on specific trade agreements, particularly in the US market where preferential rates may apply. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3904220000 | 6.00 % | — | — |
| 3904220090 | 6.00 % | — | — |
| 3904220010 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3904220000 | 6.50 % | — | — |
| 3904220010 | 6.50 % | — | — |
| 3904220090 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3904220000 | 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 3904.22?
Imports of Plasticised 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 390422 cover?
This subheading covers copolymers of vinyl chloride, plasticised, not in primary forms. According to the World Customs Organization's Harmonized System Nomenclature, this classification applies to polymers of vinyl chloride that have been modified with plasticizers to increase their flexibility and workability. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are typically flexible vinyl compounds, often used in the manufacture of films, sheets, cables, and flooring, provided they are not in a more basic form like powder or granules.
What falls outside HS 390422?
The following products are excluded from HS 390422: unplasticised copolymers of vinyl chloride, which are classified under HS 3904.21. Also excluded are vinyl chloride polymers that are not in primary forms but are further processed into finished articles, such as molded goods or extruded profiles. For instance, flexible vinyl tubing that has undergone a shaping process beyond simple extrusion would likely fall under a different heading, and rigid PVC sheets would be classified elsewhere within Chapter 39.
What are common classification mistakes for HS 390422?
A common error is misinterpreting the term "plasticised" and classifying unplasticised vinyl chloride copolymers under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify finished articles made from plasticised vinyl chloride, such as printed vinyl banners or assembled flooring tiles, which should be classified according to their specific nature or function under later headings.
How should importers classify products under HS 390422?
The correct procedure for classifying products under HS 390422 involves first confirming that the product is a copolymer of vinyl chloride. Subsequently, it is essential to verify that the material has been plasticised, meaning plasticisers have been added to impart flexibility. The product must also be in a primary form, such as sheets, films, or blocks, and not a finished article. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial for accurate determination.
How is the duty calculated for products under HS 390422?
A shipment of 1,000 kilograms of flexible vinyl film, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favoured Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,500 USD × 0.05 = $125.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 3904.22.0000.
Which trade agreements reduce duties for HS 390422?
Several free trade agreements may reduce the applicable duty rate for HS 390422, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required, detailing the basis for the claim. Other agreements, depending on the importing country, might offer reduced rates or duty-free status for goods originating from specific developing nations under the Generalized System of Preferences (GSP).
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 3904.22, covering copolymers of vinyl chloride, plasticised?
The Most Favored Nation (MFN) duty rate for HS 3904.22 is generally 6.50% ad valorem. However, preferential rates are available under various trade agreements. For example, under the US-Australia Free Trade Agreement, the rate is Free. Importers should consult the specific tariff schedule of the importing country and consider any applicable trade agreements to determine the precise duty rate. For instance, if importing into the United States from Australia, the duty would be 0%.
How is the duty calculated for HS code 3904.22, and can you provide an example?
The duty for HS code 3904.22 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of plasticised copolymers of vinyl chloride is valued at $10,000 USD and the MFN duty rate is 6.50%, the calculated duty would be $10,000 * 0.065 = $650.00 USD. It's crucial to ensure accurate valuation and to apply the correct duty rate based on the origin of the goods and any applicable trade agreements.
What are the key classification criteria for goods falling under HS code 3904.22?
HS code 3904.22 specifically covers 'Copolymers of vinyl chloride, plasticised'. The primary classification criterion is that the material must be a copolymer where vinyl chloride is a constituent monomer. Crucially, the material must also be 'plasticised', meaning it contains plasticisers (substances added to increase flexibility and reduce brittleness). If the copolymer of vinyl chloride is not plasticised, it would fall under a different subheading, likely 3904.21. Verification of the product's composition and the presence of plasticisers is essential for correct classification.
Which common trade agreements offer preferential duty rates for HS code 3904.22?
Several trade agreements provide preferential duty rates for goods classified under HS 3904.22. For instance, goods originating from Australia (AU) may benefit from a Free duty rate under the US-Australia Free Trade Agreement. Other agreements, such as those with Chile (CL), South Korea (KR), or Singapore (SG), may also offer reduced or free entry depending on the specific terms and rules of origin. Importers should always verify the origin of their goods and consult the relevant preferential tariff schedule for the importing country.
What documentation is typically required for importing goods under HS code 3904.22?
Standard import documentation for HS code 3904.22 generally includes a commercial invoice, packing list, and bill of lading or air waybill. For preferential duty rates, a certificate of origin or a declaration of origin, compliant with the specific trade agreement, is mandatory. Depending on the importing country's regulations and the nature of the product, additional documentation such as a safety data sheet (SDS) or a certificate of conformity might be required to demonstrate compliance with import safety and quality standards.