HS 390591 Other
Quick Answer: Polymers of vinyl acetate and other vinyl esters, in primary forms, not elsewhere specified, imported under HS 390591 enter the UK at 6.00%, the EU at 6.50%, and the US at 4% (MFN). This residual classification applies to vinyl acetate polymers and other vinyl esters not covered by more specific subheadings, such as those in emulsion or solution. Importers should exercise caution as this "Other" category may require detailed product descriptions to ensure correct classification and avoid potential scrutiny. CustomTariffs aggregates this data, highlighting the varying duty rates across major trading blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3905910010 | 6.00 % | — | — |
| 3905910035 | 6.00 % | — | — |
| 3905910050 | 6.00 % | — | — |
| 3905910070 | 6.00 % | — | — |
| 3905910090 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3905910090 | 6.50 % | — | — |
| 3905910000 | 6.50 % | — | — |
| 3905910010 | 6.50 % | — | — |
| 3905910025 | 6.50 % | — | — |
| 3905910035 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3905911000 | 4% | Free (18 programs) | ["kg"] |
| 390591 | — | — | — |
| 3905915000 | 5.3% | Free (18 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 3905.91?
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 15 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 390591 cover?
This subheading covers "Other" polymers of vinyl acetate and other vinyl esters, in primary forms, not elsewhere specified within heading 3905. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this residual category captures vinyl acetate copolymers and terpolymers not specifically enumerated in subheadings 3905.10, 3905.21, 3905.29, 3905.30, or 3905.90. For instance, it includes certain vinyl acetate-ethylene copolymers or vinyl acetate-acrylic copolymers when presented in primary forms like powders, granules, or flakes, and not meeting the criteria for other more specific classifications within heading 3905.
What falls outside HS 390591?
The following products are excluded from HS 390591: polyvinyl acetate in emulsion or solution (classified under 3905.2), polyvinyl alcohol (classified under 3905.30), and other vinyl esters not derived from vinyl acetate. Specifically, polymers of vinyl chloride (Chapter 39, heading 3904) or other vinyl monomers not covered by heading 3905, such as vinylidene chloride copolymers, are classified elsewhere. For example, a vinyl acetate copolymer with a significant proportion of acrylic monomers might be classified under 3905.91 if it doesn't meet the specific criteria for other subheadings, but if it's primarily an acrylic polymer with vinyl acetate as a minor component, it would fall under a different heading.
What are common classification mistakes for HS 390591?
A common error is misinterpreting the "Other" nature of this subheading, leading to the incorrect classification of products that should fall under more specific subheadings within heading 3905 or even other headings in Chapter 39. For example, mistaking a polyvinyl alcohol solution for a vinyl acetate emulsion could lead to misclassification. Adherence to General Interpretative Rule 3(c) is crucial, which states that goods are to be classified under the heading which occurs last in numerical order among those which equally merit consideration. Importers must carefully examine the chemical composition and intended use to ensure accurate classification.
How should importers classify products under HS 390591?
The correct procedure for classifying products under HS 390591 involves a thorough review of the product's chemical composition and its presentation. Importers and customs brokers must first consult the Explanatory Notes to the Harmonized System for heading 3905 to understand the scope of vinyl acetate and other vinyl ester polymers. They should then verify that the product is indeed a polymer of vinyl acetate or another vinyl ester, in primary form, and that it does not fit into any of the more specific subheadings (3905.10, 3905.21, 3905.29, 3905.30). If it meets these criteria, it can be classified under 3905.91.
How is the duty calculated for products under HS 390591?
A shipment of 1,000 kg of a vinyl acetate-ethylene copolymer powder, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is $2,500 USD × 5.0% = $125.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 3905.91.0000.
Which trade agreements reduce duties for HS 390591?
Several free trade agreements may reduce the applicable duty rate for HS 390591, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may receive a duty rate of Free. The top origin countries benefiting from such preferential rates for this product category would realistically include Canada and Mexico. To claim this preference, a valid USMCA certification of origin is required, typically a self-certified origin statement completed by the exporter, which must be provided to customs authorities upon request.
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FAQ
What are the typical import duty rates for HS code 3905.91?
HS code 3905.91, which covers 'Other' dispersions of polymers of vinyl acetate, has varied duty rates depending on the importing country and trade agreements. For instance, the Most Favored Nation (MFN) rate in the United States is 6.50% ad valorem. The European Union's TARIC system may have different rates, and the UK Trade Tariff also lists specific duties. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates.
How is the import duty for HS 3905.91 calculated, and can you provide an example?
The duty for HS 3905.91 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of dispersions of polymers of vinyl acetate valued at $10,000 USD is imported into the United States, and the MFN duty rate is 6.50%, the import duty would be calculated as: $10,000 (Value) × 0.065 (Duty Rate) = $650.00. Always ensure the customs value is determined according to the relevant valuation rules of the importing country.
Which trade agreements offer preferential duty rates for HS code 3905.91?
Several trade agreements can provide preferential duty rates for goods classified under HS 3905.91. For example, under the USMCA (United States-Mexico-Canada Agreement), goods may qualify for a Free rate if they meet the rule of origin. Other agreements, such as those with Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG), are listed as offering Free entry for this classification, indicating potential duty exemptions. Importers must possess a valid Certificate of Origin to claim these preferential rates.
What documentation is typically required for importing goods under HS code 3905.91?
When importing goods classified as 'Other' dispersions of polymers of vinyl acetate (HS 3905.91), standard import documentation is usually required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and potentially a certificate of origin if preferential duty rates are being claimed. Depending on the importing country and the specific product composition, additional certifications or permits related to chemical safety or compliance might be necessary. Always verify with the customs authority of the destination country.
What are the classification criteria for HS code 3905.91?
HS code 3905.91 falls under Chapter 39 of the Harmonized System, which covers 'Plastics and articles thereof.' Specifically, it relates to 'Polymers of vinyl acetate and other vinyl esters, in primary forms; other vinyl polymers and copolymers, in primary forms.' HS code 3905 covers 'Polymers of vinyl acetate and other vinyl esters, in primary forms; other vinyl polymers and copolymers, in primary forms.' Subheading 3905.91 is designated for 'Other' dispersions of these polymers. Classification hinges on the material being a polymer of vinyl acetate or a copolymer where vinyl acetate is a significant component, presented in a dispersed form (e.g., as an emulsion or solution in water or organic solvents), and not specifically covered by other more precise subheadings within 3905.