HS 390490 Other

HS code 390490, covering 'Other' polymers of vinyl chloride in primary forms, generally faces Most Favored Nation (MFN) duty rates around 6.00% to 6.50% in major markets like the United States. However, preferential rates under various Free Trade Agreements (FTAs) can significantly reduce or eliminate these duties. For example, goods originating from countries with specific trade agreements (indicated by codes like 'A' for Australia, 'AU' for Australia, 'CL' for Chile, 'KR' for South Korea, 'SG' for Singapore, etc.) may benefit from duty-free entry, as noted by 'Free' rates for these origins. Importers must verify the specific origin of the goods and the applicable FTA to determine the correct preferential duty rate. Always consult the latest tariff schedules of the importing country for precise rates and eligibility criteria.

HS code 390490 is a residual category for polymers of vinyl chloride in primary forms that do not fit into more specific subheadings within the Harmonized System. This typically includes vinyl chloride polymers that are not specifically enumerated, such as copolymers where vinyl chloride is the principal monomer but not the sole monomer, or other forms of vinyl chloride polymers not covered by headings like 3904.10 (Poly(vinyl chloride), in primary forms, containing by weight less than 2% of other substances) or 3904.21 (Poly(vinyl chloride), in primary forms, not containing by weight 2% or more of other substances). Classification relies on the precise chemical composition and physical form of the polymer, referencing the Chapter and Heading Notes of the Harmonized System, as well as WCO Explanatory Notes. If a product is a vinyl chloride polymer but doesn't meet the specific criteria for other subheadings, it will be classified under 390490.

When importing goods under HS code 390490, standard customs documentation is required. This includes a commercial invoice detailing the description, quantity, value, and origin of the goods; a packing list; and a bill of lading or air waybill. Crucially, importers must provide a Certificate of Origin to claim preferential duty rates under any applicable trade agreements. Depending on the importing country's regulations and the specific nature of the polymer, additional documentation may be necessary, such as a Material Safety Data Sheet (MSDS) or a technical data sheet confirming the composition and properties of the polymer. Customs brokers play a vital role in ensuring all required documents are accurate and complete to facilitate smooth clearance.

The calculation of import duty for HS code 390490 depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For example, if the MFN duty rate is 6.50% ad valorem and you are importing 1,000 kilograms of a product classified under 390490 with a declared customs value of $5,000 USD, the duty calculation would be: Duty = Value × Duty Rate. In this case, Duty = $5,000 USD × 0.0650 = $325 USD. If there were a specific duty component, such as $0.10 per kilogram, the calculation would be: Duty = Quantity × Specific Duty Rate = 1,000 kg × $0.10/kg = $100 USD. Often, duties are a combination of ad valorem and specific rates. Importers and brokers must carefully review the specific tariff line to understand the applicable duty calculation method.

Products classified under HS code 390490 can benefit from duty-free or reduced-duty access under numerous trade agreements. For instance, the United States has FTAs with countries like South Korea (KORUS FTA), Australia (AUSFTA), and Chile (USCFTA), which may provide preferential treatment. The European Union's Generalized Scheme of Preferences (GSP) and its numerous Free Trade Agreements with countries worldwide also offer reduced tariffs. Similarly, the UK's Global Tariff incorporates preferences from its own trade deals. Importers should consult the specific tariff schedule of the importing country and the relevant trade agreement text to confirm eligibility, rules of origin, and any specific conditions for claiming preferential treatment for goods originating from partner countries.