HS 390430 Vinyl chloride-vinyl acetate copolymers
Quick Answer: Vinyl chloride-vinyl acetate copolymers imported under HS 390430 enter the UK at 6.00%, the EU at 6.50%, and the US with varying rates including free, 43.5%, and 5.3%. This HS code specifically covers copolymers where vinyl chloride and vinyl acetate are the principal monomeric units. These materials are widely used in applications such as coatings, adhesives, and flooring due to their versatile properties. Importers should be aware of the significant duty rate discrepancies between major trading blocs. According to CustomTariffs data, careful classification and understanding of specific end-use provisions may be necessary to optimize duty payments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3904300000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3904300000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3904302000 | Free | — | ["kg"] |
| 390430 | — | — | — |
| 3904306000 | 5.3% | 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 3904.30?
Imports of Vinyl chloride-vinyl acetate copolymers 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 390430 cover?
This subheading covers vinyl chloride-vinyl acetate copolymers, which are synthetic resins produced by the polymerization of vinyl chloride and vinyl acetate monomers. According to the World Customs Organization's Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, these copolymers are characterized by their specific monomer ratios and are typically supplied in solid forms such as powders, granules, or flakes, intended for further processing into various plastic articles.
What falls outside HS 390430?
The following products are excluded from HS 390430: pure vinyl chloride polymers (classified under 3904.10), pure vinyl acetate polymers (classified under 3904.22), and copolymers of vinyl chloride with other monomers not specified as vinyl acetate (which would fall under 3904.29 if they are other vinyl copolymers). Additionally, finished or semi-finished articles manufactured from these copolymers, such as films, sheets, or molded products, are classified according to their specific form and function under different headings within Chapter 39 or other relevant chapters of the HTS.
What are common classification mistakes for HS 390430?
A common error is misidentifying the primary monomer or the specific copolymer composition. For instance, confusing vinyl chloride-vinyl acetate copolymers with other vinyl copolymers or with mixtures of different polymers can lead to incorrect classification. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. Importers must ensure the product is indeed a copolymer of vinyl chloride and vinyl acetate, not a blend or a homopolymer, to correctly apply HS 390430.
How should importers classify products under HS 390430?
The correct procedure for classifying products under HS 390430 involves obtaining detailed technical specifications from the manufacturer, including the exact monomer composition and the polymerization process. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the explanatory notes for Heading 3904. Cross-referencing with the WCO HS Nomenclature is crucial to confirm that the product meets the definition of a vinyl chloride-vinyl acetate copolymer.
How is the duty calculated for products under HS 390430?
A shipment of 1,000 kilograms of a vinyl chloride-vinyl acetate copolymer, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value: 5.0% × $2,500 USD = $125.00. This rate is published in the USITC Harmonized Tariff Schedule for subheading 3904.30.0000.
Which trade agreements reduce duties for HS 390430?
Several free trade agreements may reduce the applicable duty rate for HS 390430, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada or Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. For goods originating in countries benefiting from the Generalized System of Preferences (GSP), preferential rates may apply, often requiring a GSP Form A. Specific documentation requirements vary by jurisdiction and trade agreement.
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FAQ
What are the typical import duty rates for HS code 390430 (Vinyl chloride-vinyl acetate copolymers) into the United States?
The standard Most Favored Nation (MFN) duty rate for vinyl chloride-vinyl acetate copolymers under HS code 390430 into the United States is 6.5% ad valorem. However, preferential rates may apply under trade agreements. For example, goods originating from Canada or Mexico under the USMCA may have a 0% duty rate. Always consult the latest USITC tariff schedule for the most current rates and any specific product exclusions or requirements.
How is the import duty for HS code 390430 calculated for a shipment to the European Union?
The duty calculation for HS code 390430 into the EU is typically based on the ad valorem system. For instance, if the standard rate is 5.3% and you import 1,000 kg of these copolymers with a declared customs value of €5,000, the import duty would be calculated as 5.3% of €5,000, which equals €265. This calculation is based on the customs value, which includes the cost of the goods, insurance, and freight. Always verify the specific rate in the EU's TARIC database, as rates can vary based on origin and specific product characteristics.
What documentation is typically required when importing vinyl chloride-vinyl acetate copolymers (HS 390430) into the United Kingdom?
When importing vinyl chloride-vinyl acetate copolymers under HS code 390430 into the UK, standard customs documentation is required. This includes a commercial invoice, a packing list, and a bill of lading or air waybill. You will also need to declare the correct HS code and ensure compliance with any specific import regulations. For goods originating from countries with preferential trade agreements with the UK (e.g., under the UK-EU Trade and Cooperation Agreement), a proof of origin document, such as a declaration of origin, will be necessary to claim reduced or zero duty rates. Consult the UK Trade Tariff for detailed requirements.
Are there specific classification criteria that distinguish vinyl chloride-vinyl acetate copolymers (HS 390430) from other copolymers?
Yes, the primary classification criterion for HS code 390430 is the chemical composition. This code specifically covers copolymers of vinyl chloride and vinyl acetate. The key is that both vinyl chloride and vinyl acetate monomers must be present. The relative proportions can influence classification, but generally, if these two monomers are the principal components, it falls under this heading. If other monomers are present in significant quantities, or if the vinyl chloride or vinyl acetate is not a primary component, classification under a different heading (e.g., 3905 for vinyl acetate and other vinyl polymers) might be necessary. The World Customs Organization (WCO) Explanatory Notes provide further guidance on distinguishing between different polymer classifications.
What is the duty rate for HS code 390430 under the Generalized System of Preferences (GSP) for imports into the United States?
The United States does not have a Generalized System of Preferences (GSP) program that offers duty-free entry for goods from developing countries in the same manner as some other developed nations. Therefore, imports of vinyl chloride-vinyl acetate copolymers (HS 390430) into the US from GSP-eligible countries would typically be subject to the standard MFN duty rate of 6.5% ad valorem, unless another specific trade preference or free trade agreement applies. It is crucial for importers to verify the specific origin of the goods and consult the USITC tariff schedule or a customs broker for definitive duty rate information.