HS 390521 Vinyl acetate copolymers
Quick Answer: Vinyl acetate copolymers imported under HS 390521 enter the UK at 6.00%, the EU at 6.50%, and the US with a general rate of 4% (though many trade agreements provide duty-free entry). This HS code covers polymers and copolymers of vinyl acetate, which are essentially plastics derived from vinyl acetate monomers, often used in adhesives, paints, and coatings. Importers should be aware of potential anti-dumping duties or specific country-of-origin requirements that may affect the final duty rate in the US. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3905210000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3905210000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3905210000 | 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 3905.21?
Imports of Vinyl acetate 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, 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 390521 cover?
This subheading covers vinyl acetate copolymers, which are polymers and copolymers in primary forms where vinyl acetate is one of the comonomers. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category includes copolymers of vinyl acetate with other monomers, such as ethylene, acrylic acid, or maleic anhydride, provided they are in their primary forms (e.g., powders, granules, flakes, or liquids). The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, focusing on the chemical composition and physical state of the material.
What falls outside HS 390521?
The following products are excluded from HS 390521: finished articles made from vinyl acetate copolymers, such as paints, adhesives, or coatings, which are classified under their specific product headings. Also excluded are vinyl acetate homopolymers (classified under HS 390510), and copolymers where vinyl acetate is not a primary comonomer or where other polymers dominate the composition. For instance, a plastic film primarily composed of polyethylene with a minor vinyl acetate component would not fall under this subheading.
What are common classification mistakes for HS 390521?
A common error is misclassifying vinyl acetate copolymers based on their end-use rather than their chemical composition and primary form. For example, a liquid dispersion of vinyl acetate copolymer intended for use as an adhesive might be incorrectly classified as an adhesive (Chapter 35) instead of a polymer in primary form. This often occurs when importers overlook General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes.
How should importers classify products under HS 390521?
The correct procedure for classifying products under HS 390521 involves a thorough review of the product's technical data sheet and chemical composition. Importers and customs brokers must confirm that vinyl acetate is a significant comonomer and that the product is in its primary form (e.g., powder, granule, liquid dispersion). Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and cross-referencing with the WCO HS Explanatory Notes is crucial for accurate classification.
How is the duty calculated for products under HS 390521?
A shipment of 1,000 kilograms of Vinyl Acetate-Ethylene (VAE) copolymer powder, declared at a customs value of $2,500 USD, would attract a US duty of $125.00 USD. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 5.0% ad valorem applied to the declared customs value ($2,500 USD × 0.05 = $125.00 USD). If the product were sold by weight with a specific duty, the calculation would differ accordingly.
Which trade agreements reduce duties for HS 390521?
Several free trade agreements may reduce the applicable duty rate for HS 390521, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for originating goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the jurisdiction's requirements.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the import duty rates for HS code 3905.21 (Vinyl acetate copolymers in emulsion form)?
The Most Favored Nation (MFN) duty rate for HS code 3905.21 is typically 6.50% ad valorem. However, preferential duty rates may apply under various trade agreements. For instance, goods originating from countries such as Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) may enter duty-free (Free). It is crucial to consult the specific trade agreement and verify the country of origin to determine the applicable preferential rate. Always refer to the latest official tariff schedules of the importing country, such as the USITC Harmonized Tariff Schedule or the EU's TARIC database, for the most current and accurate duty information.
How is the classification of 'Vinyl acetate copolymers in emulsion form' (HS 3905.21) determined?
HS code 3905.21 specifically covers 'Vinyl acetate copolymers' that are in 'emulsion or dispersion' form. Classification hinges on two primary criteria: the chemical composition (being copolymers of vinyl acetate) and the physical form (a stable dispersion of polymer particles in an aqueous medium). If the copolymer is not in emulsion form, or if it is a homopolymer of vinyl acetate, it would be classified under a different subheading. Importers must ensure their product meets these specific criteria, often confirmed by a Certificate of Analysis or product specification sheet.
What documentation is typically required for importing Vinyl acetate copolymers under HS 3905.21?
Standard documentation for importing HS code 3905.21 generally includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the importing country and the specific trade agreement being claimed, a Certificate of Origin may be required to substantiate preferential duty treatment. A Certificate of Analysis (CoA) or product specification sheet is highly recommended to confirm the product's composition and physical form, ensuring accurate classification and compliance with any specific regulatory requirements for polymers.
Which common trade agreements offer preferential duty rates for HS 3905.21?
Several trade agreements can provide reduced or duty-free entry for goods classified under HS 3905.21. Examples include agreements with Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG), which often grant duty-free status. Other agreements, such as those with Canada (CA) under USMCA or Mexico (MX) under USMCA, may offer reduced rates. The specific preferential rate depends on the terms of each agreement and the country of origin of the goods. Importers must ensure they meet all rules of origin requirements stipulated by the relevant trade agreement.
Can you provide an example of how import duty is calculated for HS 3905.21?
Let's assume an importer brings 1,000 kilograms of vinyl acetate copolymers in emulsion form (HS 3905.21) into a country with a standard MFN duty rate of 6.50% ad valorem. If the declared value of the shipment is $5,000 USD, the duty calculation would be as follows: Duty = Value × Duty Rate. Duty = $5,000 USD × 6.50% = $325 USD. In this scenario, the importer would pay $325 USD in import duties. If the duty were based on weight (e.g., per kilogram), the calculation would use the specific rate per unit. Always verify if the duty is ad valorem (based on value) or specific (based on quantity), or a combination.