HS 390461 Fluoropolymers
Quick Answer: Fluoropolymers imported under HS 390461 enter the UK at 6.00%, the EU at 6.50%, and the US at 5.8% (MFN). This code covers primary forms of fluoropolymers, which are plastics containing fluorine atoms, such as polytetrafluoroethylene (PTFE) and polyvinylidene fluoride (PVDF). These materials are known for their excellent chemical resistance, low friction, and high-temperature stability, making them suitable for diverse industrial applications. Importers should note that the US offers duty-free entry for certain trading partners under specific agreements, a detail readily available through comprehensive tariff databases like CustomTariffs. Understanding these variations is crucial for accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3904610020 | 6.00 % | — | — |
| 3904610000 | 6.00 % | — | — |
| 3904610090 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3904610090 | 6.50 % | — | — |
| 3904610000 | 6.50 % | — | — |
| 3904610020 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3904610010 | — | — | ["kg"] |
| 39046100 | 5.8% | Free (18 programs) | — |
| 3904610090 | — | — | ["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 3904.61?
Imports of Fluoropolymers 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 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 390461 cover?
This subheading covers fluoropolymers, which are polymers containing fluorine atoms in their molecular structure, in their primary forms. According to the World Customs Organization's Harmonized System Nomenclature, this includes materials like polytetrafluoroethylene (PTFE), polyvinylidene fluoride (PVDF), and fluorinated ethylene propylene (FEP). The USITC Harmonized Tariff Schedule and the EU TARIC database confirm that these are specifically defined fluorinated vinyl polymers, often characterized by their high chemical resistance and thermal stability.
What falls outside HS 390461?
The following products are excluded from HS 390461: fluoropolymers that have undergone further processing beyond their primary forms, such as finished articles or semi-finished goods like films or sheets specifically shaped for particular uses. Also excluded are copolymers where fluorine is not the predominant characteristic, or where the material is not a vinyl polymer. For instance, fluorinated silicones or fluorinated polyurethanes would typically be classified under different headings based on their primary polymer type.
What are common classification mistakes for HS 390461?
A common error is misclassifying fluoropolymer compounds or mixtures that contain significant amounts of other substances, such as fillers, pigments, or reinforcing agents, without properly considering General Interpretative Rule 3. If a product is a mixture or composite, classification is determined by the essential character. Importers may also mistakenly classify fluorinated resins that are not in their primary form, such as extruded rods or molded parts, under this subheading instead of a more specific heading for finished or semi-finished goods.
How should importers classify products under HS 390461?
The correct procedure for classifying products under HS 390461 involves a thorough examination of the product's chemical composition and physical form. Importers and customs brokers must verify that the polymer is indeed a fluoropolymer and that it is presented in its primary form, such as powder, granules, or paste. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and referencing the Explanatory Notes to the Harmonized System is crucial for accurate determination.
How is the duty calculated for products under HS 390461?
A shipment of 1,000 kilograms of Polytetrafluoroethylene (PTFE) powder, declared at a customs value of $15,000 USD, would attract a US duty of $1,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem (10% × $15,000 USD = $1,500.00), as published in the USITC Harmonized Tariff Schedule for HS code 3904.61.0000. This rate is applied to the declared customs value of the imported goods.
Which trade agreements reduce duties for HS 390461?
Several free trade agreements may reduce the applicable duty rate for HS 390461, 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. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Vietnam. Documentation typically required includes a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What are the primary import duty rates for HS code 3904.61 (Fluoropolymers)?
The Most Favored Nation (MFN) duty rate for HS code 3904.61, covering fluoropolymers in primary forms, is typically 6.50% ad valorem. However, preferential rates are available under various trade agreements. For example, goods originating from countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) may enter duty-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. For instance, the USITC Harmonized Tariff Schedule provides detailed rates for different trade agreements.
How is the import duty for HS 3904.61 calculated, and can you provide an example?
The import duty for HS code 3904.61 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 6.50% and you import 100 kilograms of fluoropolymers with a declared customs value of $1,000 USD, the duty would be calculated as: 6.50% of $1,000 USD = $65.00 USD. Always ensure your customs value is accurately declared according to the relevant valuation rules (e.g., WTO Customs Valuation Agreement).
What are the key classification criteria for fluoropolymers under HS code 3904.61?
HS code 3904.61 specifically covers 'Fluoropolymers, in primary forms.' This includes polymers of tetrafluoroethylene, hexafluoropropylene, and vinylidene fluoride, as well as copolymers of these monomers. Primary forms generally refer to powders, granules, lumps, flakes, blocks, and similar bulk forms, not yet manufactured into specific articles. The WCO's Explanatory Notes to Chapter 39 provide detailed guidance on the definition of 'primary forms' and the scope of this heading.
Which common trade agreements offer preferential duty rates for fluoropolymers (HS 3904.61)?
Several trade agreements provide preferential duty rates for HS code 3904.61. For instance, the United States has Free Trade Agreements (FTAs) with countries like Chile (CL), South Korea (KR), and Singapore (SG), which often grant duty-free or reduced-duty access for qualifying goods. The EU's TARIC system details preferential rates under agreements with various partners. Importers must ensure their goods meet the rules of origin stipulated in the relevant trade agreement to claim these benefits.
What documentation is typically required when importing fluoropolymers under HS code 3904.61?
When importing fluoropolymers under HS code 3904.61, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to claim preferential duty rates under a trade agreement, a Certificate of Origin (or equivalent declaration) is mandatory, demonstrating that the goods originate from a country party to the agreement. Depending on the importing country's regulations, a material safety data sheet (MSDS) or a certificate of analysis might also be requested to confirm the chemical composition and compliance with safety standards.