HS 390599 Other
Quick Answer: "Other" polymers of vinyl acetate, in primary forms, imported under HS 390599 enters the UK duty-free, the EU at rates up to 6.50% ad valorem, and the US at rates up to 5.3% ad valorem. This residual classification applies to polymers of vinyl acetate and other vinyl acetate copolymers not specifically enumerated in preceding headings within Chapter 39. Importers should exercise caution, as this code is for unclassified items and may attract scrutiny. CustomTariffs aggregates this data, highlighting the need for precise classification to avoid potential duty discrepancies and ensure compliance across different trade blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3905990000 | — | — | — |
| 3905999000 | — | — | — |
| 3905999030 | 0.00 % | — | — |
| 3905999095 | 0.00 % | — | — |
| 3905999098 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3905990000 | — | — | — |
| 3905991000 | 0.00 % | — | — |
| 3905999000 | — | — | — |
| 3905999010 | 6.50 % | — | — |
| 3905999030 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 390599 | — | — | — |
| 3905998000 | 5.3% | Free (18 programs) | ["kg"] |
| 3905993000 | Free | — | ["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 3905.99?
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 390599 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 category is for products that do not fit the more specific subheadings of 3905, such as polyvinyl acetate or vinyl acetate copolymers. For instance, the USITC Harmonized Tariff Schedule (HTS) defines this as a residual category for vinyl acetate polymers not otherwise classified, requiring careful examination to ensure no other heading or subheading is more appropriate.
What falls outside HS 390599?
The following products are excluded from HS 390599: polyvinyl acetate in aqueous dispersion (typically classified under 3905.12 or 3905.19), vinyl acetate copolymers with other monomers not specifically listed under heading 3905, and finished articles made from these polymers. For example, paints and adhesives based on vinyl acetate polymers are generally classified in Chapters 32 and 35, respectively, not under heading 3905, as they are considered further manufactured goods.
What are common classification mistakes for HS 390599?
A common error is classifying products that should fall under more specific subheadings of heading 3905, such as polyvinyl acetate homopolymers or specific copolymers, into the "Other" category. This often occurs due to a misunderstanding of the defining characteristics of the polymers. According to General Interpretative Rule 3(c) of the Harmonized System, classification should be made according to the heading which occurs last in numerical order among those which equally merit consideration; however, specific subheadings take precedence over residual ones.
How should importers classify products under HS 390599?
The correct procedure for classifying products under HS 390599 involves a thorough review of the product's chemical composition and its specific characteristics against the definitions provided in Chapter 39 and the WCO HS Explanatory Notes. Importers and customs brokers must first determine if the product is a polymer of vinyl acetate or another vinyl ester. If it is, they must then ascertain if it fits any of the more specific subheadings within 3905 before considering 390599 as a residual option.
How is the duty calculated for products under HS 390599?
A shipment of 1,000 kilograms 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 customs value: 5.0% × $2,500 USD = $125.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 3905.99.0000.
Which trade agreements reduce duties for HS 390599?
Several free trade agreements may reduce the applicable duty rate for HS 390599, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for originating goods from certain developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A may be required, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 390599?
HS code 390599, covering 'Other' dispersions of polymers of vinyl acetate, has varying duty rates depending on the importing country. For instance, the U.S. Most Favored Nation (MFN) rate is 6.5% ad valorem. The EU's TARIC system also applies a rate of 6.5% ad valorem. The UK Trade Tariff shows a rate of 5.3% ad valorem. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty rate.
How is the duty calculated for HS code 390599, using a concrete example?
The duty calculation for HS code 390599 is typically based on the ad valorem (ad val.) system, meaning a percentage of the declared customs value of the goods. For example, if a shipment of 'Other' dispersions of polymers of vinyl acetate is valued at $10,000 USD and the MFN duty rate in the U.S. is 6.5%, the import duty would be calculated as: $10,000 (Value) × 0.065 (Duty Rate) = $650.00 (Duty Amount). Always ensure the customs value is determined according to the relevant import regulations.
What classification criteria distinguish HS code 390599 from other codes within Chapter 39?
HS code 390599 falls under Chapter 39, which covers 'Plastics and articles thereof'. Specifically, heading 3905 pertains to 'Dispersions of polymers of vinyl acetate and other vinyl acetate copolymers, whether or not in aqueous dispersion'. HS code 390599 is designated for 'Other' products within this heading that do not meet the specific criteria for subheadings like 3905.12 (Emulsion) or 3905.19 (Other). Classification relies on the precise chemical composition and physical form of the product, particularly its polymer base and whether it is a dispersion. If a product is a dispersion of vinyl acetate polymers but doesn't fit a more specific subheading, it is classified under 390599.
Which trade agreements commonly offer preferential duty rates for HS code 390599?
Several trade agreements can provide preferential duty rates for HS code 390599. For example, under the U.S. tariff schedule, goods originating from countries with Free Trade Agreements (FTAs) may benefit from reduced or zero duties. The provided sample rates indicate potential preferential treatment under agreements with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Malaysia (MA), Oman (OM), Peru (PE), and Singapore (SG), often listed with 'Free' duty rates. Importers must verify the specific rules of origin and eligibility under each agreement to claim preferential treatment.
What documentation is typically required when importing goods classified under HS code 390599?
When importing goods under HS code 390599, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill for transportation. Depending on the importing country and the specific nature of the 'Other' dispersions, additional documentation might be necessary. This could include a Certificate of Origin to claim preferential duty rates under trade agreements, or specific product safety and compliance certificates to ensure the goods meet local regulatory standards. Consulting with a customs broker or the importing country's customs authority is recommended to ensure all requirements are met.