HS 390519 Other
Quick Answer: Polyvinyl acetate, in aqueous dispersion, imported under HS 390519 enters the UK at 6.00%, the EU at 6.50%, and the US at 4% (MFN) or duty-free for specific trade partners, with a higher rate of 37.5% for others. This "Other" category within HS 390519 specifically covers polyvinyl acetate in forms not already classified, typically as a primary or co-polymer dispersion. Importers should verify specific product formulations against the detailed tariff descriptions to ensure accurate classification. According to CustomTariffs data, careful attention to the destination country's preferential trade agreements is crucial for optimizing duty payments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3905190010 | 6.00 % | — | — |
| 3905190000 | 6.00 % | — | — |
| 3905190090 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3905190000 | 6.50 % | — | — |
| 3905190010 | 6.50 % | — | — |
| 3905190090 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3905190000 | 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 3905.19?
Imports of Other 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 390519 cover?
This subheading covers "Other" primary forms of polymers of vinyl acetate, in primary forms, not elsewhere specified within heading 3905. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this includes vinyl acetate polymers that do not fit the more specific descriptions of subheadings 3905.12 (poly(vinyl acetate) in primary forms) or 3905.29 (copolymers of vinyl acetate and vinyl chloride in primary forms). It essentially acts as a residual category for vinyl acetate-based polymers.
What falls outside HS 390519?
The following products are excluded from HS 390519: poly(vinyl acetate) in primary forms, which is classified under 3905.12, and copolymers of vinyl acetate and vinyl chloride in primary forms, classified under 3905.29. Additionally, finished articles made from these polymers, such as adhesives (often classified under Chapter 35) or paints and varnishes (Chapter 32), are not covered. Products that are not in primary forms, such as powders or granules that have undergone further processing beyond basic polymerization, are also excluded.
What are common classification mistakes for HS 390519?
A common error is misclassifying copolymers of vinyl acetate with other monomers not specified in heading 3905, or products that are not in primary forms. For instance, if a product is a vinyl acetate copolymer with acrylic acid, it might incorrectly be placed under 3905.19 instead of a more appropriate heading for copolymers. Adhesives containing vinyl acetate polymers are frequently misclassified; General Rule of Interpretation (GRI) 3(b) for mixtures and composite goods often directs these to Chapter 35.
How should importers classify products under HS 390519?
The correct procedure for classifying products under HS 390519 involves a thorough review of the product's chemical composition and physical form. Importers and customs brokers must first consult the WCO HS Nomenclature and the specific tariff schedule of the importing country, such as the USITC HTS or EU TARIC. They should determine if the product is a polymer of vinyl acetate and if it fits the specific descriptions of 3905.12 or 3905.29. If it is a vinyl acetate polymer and not covered by those more specific subheadings, and is in primary form, then 3905.19 is the appropriate classification.
How is the duty calculated for products under HS 390519?
A shipment of 1,000 kilograms of a specialized vinyl acetate-based polymer, not otherwise specified, declared at a customs value of $5,000 USD, would attract a US duty of $350.00. This is calculated using the U.S. Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the customs value ($5,000 USD × 0.07 = $350.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 390519?
Several free trade agreements may reduce the applicable duty rate for HS 390519, 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 self-certified origin statement is typically required. While not universally applicable to all vinyl acetate polymers, specific trade agreements with countries like South Korea or Australia might offer preferential rates, often requiring a certificate of origin.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 390519, and how do preferential rates apply?
HS code 390519, covering 'Other' vinyl acetate and other vinyl compounds, in primary forms, has varied Most Favored Nation (MFN) duty rates, often around 6.00% or 6.50% in various jurisdictions. However, preferential rates under Free Trade Agreements (FTAs) can significantly reduce or eliminate these duties. For example, under certain agreements (indicated by codes like A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG), the duty rate may be Free. Importers should always verify the specific preferential rate applicable to their country of origin and the importing country's tariff schedule, such as the USITC Harmonized Tariff Schedule, EU TARIC, or UK Trade Tariff.
What specific criteria determine if a product falls under HS code 390519 ('Other') rather than a more specific subheading?
HS code 390519 is a residual category. It applies to vinyl acetate and other vinyl compounds in primary forms that are not specifically classified under more detailed subheadings within Chapter 39 of the Harmonized System. This typically means products that do not fit the descriptions for primary vinyl acetate polymers (like 3905.12) or other specified vinyl polymers. Classification relies on the chemical composition and physical form (primary forms like powders, granules, flakes, etc.). If a product is a vinyl compound but doesn't meet the specific criteria for other headings, it would be classified here. Consulting the Explanatory Notes to the Harmonized System and national tariff schedules is crucial for accurate classification.
What documentation is typically required for importing goods classified under HS code 390519?
Standard import documentation is generally required for goods under HS code 390519. This includes a commercial invoice detailing the description, quantity, and value of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin. Depending on the importing country and the specific nature of the vinyl compound, additional documents may be necessary, such as a Material Safety Data Sheet (MSDS) or a Certificate of Analysis (CoA) to confirm the chemical composition and compliance with safety standards. Customs brokers should be consulted for jurisdiction-specific requirements.
How is the import duty for HS code 390519 calculated, and can you provide an example?
Import duty calculation for HS code 390519 depends on the duty rate applied (e.g., ad valorem or specific duty) and the value or quantity of the imported goods. If an ad valorem rate of 6.00% is applied, the duty is calculated as a percentage of the customs value of the goods. For example, if a shipment of vinyl compounds valued at $10,000 USD is imported and subject to a 6.00% ad valorem duty, the duty amount would be $10,000 USD * 0.06 = $600 USD. If a specific duty were applied (e.g., per kilogram), the calculation would be rate per unit × quantity. Always confirm the applicable duty basis (value or quantity) and rate with the official tariff schedule.
Which common trade agreements might offer reduced or duty-free entry for products classified under HS code 390519?
Several trade agreements can provide preferential duty rates for goods under HS code 390519. For instance, agreements like the USMCA (United States-Mexico-Canada Agreement), EU's Association Agreements, or specific bilateral FTAs often list reduced or zero duty rates for chemicals and plastics originating from member countries. The presence of codes like 'A', 'AU', 'CL', 'CO', 'KR', 'SG' in tariff schedules often signifies preferential treatment under specific FTAs (e.g., Australia, Chile, Colombia, South Korea, Singapore). Importers must verify if their product's country of origin qualifies for preferential treatment under an applicable trade agreement and ensure they meet all rules of origin requirements.