HS 390440 Other vinyl chloride copolymers
Quick Answer: Other vinyl chloride copolymers imported under HS 390440 enter the UK at 6.00%, the EU at 6.50%, and the US at 5.3% (MFN). This classification covers copolymers where vinyl chloride is the principal monomer, but which do not fall under more specific vinyl chloride copolymer headings. Examples include copolymers of vinyl chloride with vinyl acetate, vinylidene chloride, or acrylic acid esters. Importers should be aware of potential preferential duty rates in the US for specific Free Trade Agreement partners. CustomTariffs aggregates this data for compliance professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3904400010 | 6.00 % | — | — |
| 3904400000 | 6.00 % | — | — |
| 3904400099 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3904400000 | 6.50 % | — | — |
| 3904400010 | 6.50 % | — | — |
| 3904400099 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3904400000 | 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 3904.40?
Imports of Other vinyl chloride 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, and 15 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 to Classify This HS Code?
What products does HS 390440 cover?
This subheading covers other vinyl chloride copolymers, meaning polymers where vinyl chloride is copolymerized with one or more other monomers, but which are not specifically classified under other subheadings of heading 3904. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes copolymers of vinyl chloride with vinyl acetate, vinylidene chloride, or other vinyl monomers, provided they meet the criteria for plastics in primary forms. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the presence of vinyl chloride as a significant comonomer.
What falls outside HS 390440?
The following products are excluded from HS 390440: pure polyvinyl chloride (PVC) homopolymers, which are classified under HS 3904.10, and vinyl chloride copolymers that are specifically enumerated elsewhere in the tariff schedule, such as certain blends or compounds with additives that change their fundamental nature. For instance, PVC compounds with plasticizers and stabilizers intended for specific applications like flooring or cables might fall under different headings depending on their final form and intended use, as per General Rule of Interpretation (GRI) 3.
What are common classification mistakes for HS 390440?
A common error is misclassifying vinyl chloride copolymers based solely on the presence of vinyl chloride without considering the proportion of other comonomers or the specific properties of the resulting polymer. For example, if vinyl chloride is a minor component and the dominant comonomer dictates the polymer's primary characteristics, it might be classified under a different heading. Additionally, mistaking finished articles made from these copolymers for the raw material itself is another frequent mistake, violating General Rule of Interpretation (GRI) 1, which states that classification is determined by the terms of the headings and any relative section or chapter notes.
How should importers classify products under HS 390440?
The correct procedure for classifying products under HS 390440 involves a thorough examination of the product's composition and form. Importers and customs brokers must consult the product's technical data sheet or certificate of analysis to identify all constituent monomers and their proportions. Cross-referencing this information with the WCO Harmonized System Explanatory Notes, the USITC HTS, or the EU TARIC is crucial. If the product is a copolymer of vinyl chloride with other monomers and not specifically covered elsewhere, and it is in a primary form (e.g., powder, granules, pellets), then HS 390440 is likely applicable.
How is the duty calculated for products under HS 390440?
A shipment of 1,000 kilograms of a vinyl chloride-vinyl acetate copolymer in granular form, 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% ad valorem, applied to the declared customs value: 5% × $2,500 USD = $125.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTSUS) for subheading 3904.40.0000.
Which trade agreements reduce duties for HS 390440?
Several free trade agreements may reduce the applicable duty rate for HS 390440, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) may also offer reduced or duty-free rates for eligible goods from certain developing countries. To claim preferential treatment under USMCA, a self-certified origin statement is typically required. For GSP, a Form A, Certificate of Origin, is generally needed, with specific documentation requirements varying by jurisdiction and the specific agreement.
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FAQ
What are the typical import duty rates for HS code 390440, 'Other vinyl chloride copolymers'?
The import duty rates for HS code 390440 vary significantly by country and trade agreement. For instance, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 6.5% ad valorem. However, preferential rates are available for certain trading partners. For example, goods from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and the United States (US) may enter duty-free under specific trade agreements. Always consult the latest tariff schedule of the importing country for the most accurate and up-to-date duty information. The EU TARIC system and the UK Trade Tariff also provide detailed duty rates for their respective regions.
How is the import duty for HS 390440 calculated, and can you provide an example?
Import duty for HS code 390440 is typically calculated as a percentage of the declared customs value of the goods (ad valorem duty). For example, if a shipment of 'other vinyl chloride copolymers' has a declared customs value of $10,000 USD and the applicable MFN duty rate is 6.5%, the import duty would be calculated as: $10,000 (value) × 0.065 (duty rate) = $650.00 USD. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties. It is crucial to verify the specific duty calculation method and rates applicable to your shipment's destination and origin.
What criteria distinguish 'other vinyl chloride copolymers' (HS 390440) from other vinyl chloride copolymers?
HS code 390440 covers vinyl chloride copolymers that are not specifically classified under other subheadings of 3904. Chapter 39 of the Harmonized System (HS) provides specific classifications for primary forms of plastics. HS 3904.10 covers poly(vinyl chloride) of a specific gravity of 1.4 or more. HS 3904.20 covers other primary forms of poly(vinyl chloride), and HS 3904.30 covers copolymers of vinyl chloride and vinyl acetate. Therefore, HS 3904.40 is for copolymers of vinyl chloride with monomers other than vinyl acetate, or for mixtures of vinyl chloride polymers with other substances where the vinyl chloride copolymer is the predominant component, and which do not fit into the more specific categories. Classification requires a detailed analysis of the chemical composition and the specific monomers involved.
What documentation is typically required for importing goods classified under HS 390440?
When importing goods under HS code 390440, standard import documentation is generally required. This includes a commercial invoice detailing the quantity, description, unit price, and total value of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill as proof of shipment. Depending on the importing country and the specific nature of the copolymer, additional documentation may be necessary. This could include a Certificate of Origin to claim preferential duty rates under trade agreements, and potentially safety data sheets (SDS) or certificates of analysis to confirm compliance with chemical regulations or product specifications. Importers should consult the customs authority of the destination country for a comprehensive list of required documents.
Which major trade agreements commonly offer preferential duty rates for HS 390440?
Several trade agreements can provide preferential duty rates for goods classified under HS code 390440. For example, the United States has Free Trade Agreements (FTAs) with countries like Chile (USCMA), Colombia (CAFTA-DR), Israel, Jordan, Morocco, Oman, Peru, and South Korea, which may offer reduced or zero duties. The European Union's TARIC system incorporates preferential rates stemming from its extensive network of association agreements and FTAs with various countries and blocs. Similarly, the UK Trade Tariff reflects preferential rates under its independent trade agreements post-Brexit. To benefit from these agreements, importers must ensure the goods meet the rules of origin and possess the correct documentation, such as a Certificate of Origin, to substantiate the claim.