HS 390530 Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups
Quick Answer: Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups, imported under HS 390530 enters the UK at 6.00%, the EU at 6.50%, and the US at 3.2% (MFN). This classification covers a water-soluble synthetic polymer, often used in applications such as adhesives, paper coatings, and textile sizing. Importers should be aware of potential variations in duty rates based on country of origin, particularly in the US where preferential trade agreements can lead to duty-free entry. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3905300010 | 6.00 % | — | — |
| 3905300092 | 6.00 % | — | — |
| 3905300000 | 6.00 % | — | — |
| 3905300091 | 6.00 % | — | — |
| 3905300095 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3905300000 | 6.50 % | — | — |
| 3905300010 | 6.50 % | — | — |
| 3905300091 | 6.50 % | — | — |
| 3905300092 | 6.50 % | — | — |
| 3905300095 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3905300000 | 3.2% | 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 3905.30?
Imports of Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups 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 to Classify This HS Code?
What products does HS 390530 cover?
This subheading covers poly(vinyl alcohol) (PVA), also known as PVOH, in any form, including those that still contain unhydrolysed acetate groups. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this classification applies to polymers of vinyl alcohol, whether or not modified. For example, the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) defines this category broadly to include PVA in powder, granular, or liquid dispersion forms, as long as it meets the chemical criteria of being a vinyl alcohol polymer.
What falls outside HS 390530?
The following products are excluded from HS 390530: polyvinyl acetate (PVAc) which is a precursor and not yet a polymer of vinyl alcohol, and other vinyl polymers not specifically identified as poly(vinyl alcohol). For instance, polyvinyl chloride (PVC) or ethylene-vinyl acetate copolymers (EVAC) with a high vinyl acetate content would be classified under different headings within Chapter 39, as they are distinct chemical entities and not primarily poly(vinyl alcohol).
What are common classification mistakes for HS 390530?
A common error is misclassifying polyvinyl acetate (PVAc) under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. PVAc, a distinct polymer, is typically classified under HS 3905.10, while HS 390530 specifically requires the polymer to be poly(vinyl alcohol), even if it contains residual unhydrolysed acetate groups from the manufacturing process.
How should importers classify products under HS 390530?
The correct procedure for classifying products under HS 390530 involves confirming the chemical composition of the imported material. Importers and customs brokers must obtain a detailed technical data sheet or certificate of analysis from the manufacturer that explicitly identifies the product as poly(vinyl alcohol) and specifies the percentage of unhydrolysed acetate groups, if any. This documentation should be readily available to present to customs authorities upon request.
How is the duty calculated for products under HS 390530?
A shipment of 1,000 kilograms of Poly(vinyl alcohol) powder, declared at a customs value of $3,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value: 5.0% × $3,000 USD = $150.00. This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 390530?
Several free trade agreements may reduce the applicable duty rate for HS 390530, 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 preferential rate, a valid Certificate of Origin or a self-certified origin statement meeting USMCA requirements is necessary. For goods originating from countries benefiting from the Generalized System of Preferences (GSP) program, a GSP Form A may be required to claim reduced duties, often to 0% ad valorem.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 390530 (Poly(vinyl alcohol))?
The Most Favored Nation (MFN) duty rate for HS code 390530 is typically 6.50% ad valorem. However, preferential rates under various trade agreements can significantly reduce or eliminate this duty. For example, under the U.S. Generalized System of Preferences (GSP), certain developing countries may receive duty-free treatment (Free). Importers should always verify the specific rate applicable to their country of origin and any relevant trade agreements. For instance, the U.S. International Trade Commission (USITC) Harmonized Tariff Schedule provides detailed rates.
How is the import duty for Poly(vinyl alcohol) (HS 390530) calculated?
The duty for HS code 390530 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the imported goods. For example, if the MFN duty rate is 6.50% and the declared value of a shipment of Poly(vinyl alcohol) is $10,000, the duty would be calculated as: $10,000 (Value) × 0.065 (Duty Rate) = $650 (Duty Amount). Always ensure accurate valuation and consult the relevant tariff schedule for the precise rate.
What documentation is typically required for importing Poly(vinyl alcohol) under HS code 390530?
Standard import documentation for HS code 390530 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the specific nature of the Poly(vinyl alcohol) (e.g., if it's a food-grade or pharmaceutical-grade material), additional certifications or declarations might be necessary. For instance, a Certificate of Analysis (CoA) confirming the chemical composition and properties, especially the degree of hydrolysis, may be requested by customs authorities to ensure correct classification.
What are the classification criteria for HS code 390530, and what distinguishes it from other vinyl polymers?
HS code 390530 specifically covers Poly(vinyl alcohol) (PVA), which is a polymer derived from the hydrolysis of Poly(vinyl acetate). The key distinguishing feature is that it is either fully hydrolyzed (meaning all acetate groups have been removed) or contains unhydrolysed acetate groups. Other vinyl polymers, such as Poly(vinyl acetate) itself (classified under HS 3905.10), or copolymers where vinyl alcohol is not the predominant monomeric unit, would fall under different HS codes. The degree of hydrolysis is a critical factor for correct classification.
Which trade agreements commonly offer preferential duty rates for Poly(vinyl alcohol) (HS 390530) into major markets like the US or EU?
Major markets often have trade agreements that provide preferential duty rates for HS code 390530. For example, the United States has agreements with countries like Chile, South Korea, and Australia which may offer reduced or zero duties. The European Union's Generalized System of Preferences (GSP) and its various Free Trade Agreements (FTAs) with countries worldwide also frequently grant preferential treatment. Importers should consult the tariff database of the importing country, such as the EU's TARIC system or the USITC Harmonized Tariff Schedule, to identify applicable preferences based on the country of origin.