HS 390512 Poly(vinyl acetate)
Quick Answer: Poly(vinyl acetate) imported under HS 390512 enters the UK at 6.00%, the EU at 6.50%, and the US at 4% (MFN), with preferential rates available for certain trading partners. This HS code specifically covers poly(vinyl acetate) in its primary forms, such as powders, granules, or liquid dispersions. These are typically used as binders in paints, adhesives, and textile finishes. Importers should be aware of the varying MFN rates and the potential for duty-free entry under specific trade agreements for the US market. CustomTariffs aggregates this classification data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3905120000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3905120000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3905120000 | 4% | 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 3905.12?
Imports of Poly(vinyl acetate) 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 390512 cover?
This subheading covers poly(vinyl acetate) in its primary forms, specifically in the form of dispersions or solutions. According to the World Customs Organization's Harmonized System Nomenclature, poly(vinyl acetate) is a polymer derived from vinyl acetate monomer. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to the polymer when it is presented as a liquid dispersion or dissolved in a solvent, typically water or organic solvents, for use in adhesives, coatings, and other industrial applications.
What falls outside HS 390512?
The following products are excluded from HS 390512: solid forms of poly(vinyl acetate), such as powders or granules, which are classified under HS 390519. Also excluded are copolymers of vinyl acetate with other monomers, unless vinyl acetate is the sole monomer unit and the polymer is in dispersion or solution. For instance, vinyl acetate-ethylene copolymers, commonly used in adhesives, would fall under a different subheading, typically within 3905.29 or 3905.99, depending on their specific composition and form.
What are common classification mistakes for HS 390512?
A common error is misclassifying solid forms of poly(vinyl acetate) under this subheading. General Rule of Interpretation (GRI) 1 of the Harmonized System dictates that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Therefore, if the poly(vinyl acetate) is not in the form of a dispersion or solution, it cannot be classified under 390512, regardless of its intended use. Importers must carefully verify the physical form of the product before assigning the correct HS code.
How should importers classify products under HS 390512?
The correct procedure for classifying products under HS 390512 involves a two-step process: first, confirm that the product is indeed poly(vinyl acetate) and not a copolymer. Second, verify that the product is presented in the form of a dispersion or solution, typically aqueous or in organic solvents. Importers and customs brokers should consult the product's technical data sheet or Safety Data Sheet (SDS) to ascertain its composition and physical form, cross-referencing this information with the official tariff schedule definitions.
How is the duty calculated for products under HS 390512?
A shipment of 10,000 kilograms of a poly(vinyl acetate) dispersion, declared at a customs value of $25,000 USD, would attract a US duty of $1,250. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value ($25,000 USD × 0.05 = $1,250). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for HS code 390512.
Which trade agreements reduce duties for HS 390512?
Several free trade agreements may reduce the applicable duty rate for HS 390512, 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 valid origin declaration, typically a self-certified origin statement on the commercial invoice or a separate certificate, is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for originating goods from certain developing countries, requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 390512, Poly(vinyl acetate)?
The Most Favored Nation (MFN) duty rate for Poly(vinyl acetate) under HS code 390512 is 6.00%. However, preferential duty rates are available for certain trading partners. For example, imports from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), the European Union (E), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and the United States (US) may be eligible for duty-free entry (Free). It is crucial to verify eligibility and specific rates based on the country of origin and any applicable trade agreements. Always consult the latest tariff schedules of the importing country, such as the USITC Harmonized Tariff Schedule or the EU's TARIC database.
How is the import duty for Poly(vinyl acetate) (HS 390512) calculated, and can you provide an example?
The duty calculation for HS code 390512 depends on whether the duty is ad valorem (a percentage of the value) or specific (per unit of quantity), or a combination. Assuming an ad valorem rate of 6.00% (MFN), if you import 1,000 kilograms of Poly(vinyl acetate) with an invoice value of $2,500 USD, the duty would be calculated as follows: Duty = Value × Duty Rate = $2,500 USD × 6.00% = $150 USD. If the duty were specific, for instance, $0.10 per kilogram, the duty would be: Duty = Quantity × Specific Rate = 1,000 kg × $0.10/kg = $100 USD. Always confirm the exact duty basis (ad valorem, specific, or compound) from the official tariff schedule.
What are the key classification criteria for HS code 390512, Poly(vinyl acetate)?
HS code 390512 specifically covers Poly(vinyl acetate) in its primary forms. This includes vinyl acetate homopolymers and copolymers where vinyl acetate is the predominant monomer by weight. The product is typically classified in this code when it is in the form of powders, granules, flakes, or in liquid or paste forms (solutions or dispersions). It is essential that the material is not further processed or compounded in a way that would shift its classification to a more specific heading, such as those for finished articles or mixtures.
What documentation is typically required for importing Poly(vinyl acetate) under HS code 390512?
When importing Poly(vinyl acetate) (HS 390512), standard import documentation is required. This typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transportation; and a certificate of origin to claim preferential duty rates if applicable. Depending on the importing country's regulations and the specific use of the Poly(vinyl acetate), additional certifications related to chemical composition, safety data sheets (SDS), or compliance with environmental regulations might be necessary. Always consult the customs authority of the importing country for a comprehensive list.
Which major trade agreements might offer preferential duty rates for HS code 390512, Poly(vinyl acetate)?
Several trade agreements can impact the duty rates for HS code 390512. For imports into the United States, agreements like the USMCA (United States-Mexico-Canada Agreement) and bilateral agreements with countries such as Chile, Singapore, and South Korea may provide preferential rates. For imports into the European Union, the EU's Common Commercial Policy includes numerous preferential trade agreements with countries worldwide, potentially offering reduced or zero duties. Similarly, the UK operates its own Global Tariff which includes preferential rates under various trade deals. It is vital to consult the specific tariff schedule of the importing country and the text of the relevant trade agreement to confirm eligibility and the applicable preferential duty rate based on the country of origin.