HS 391723 Of polymers of vinyl chloride
Quick Answer: Articles of polymers of vinyl chloride imported under HS 391723 enter the UK at 6.00%, the EU at 6.50%, and the US at 3.1% (MFN). This classification covers tubes, pipes, and hoses made from polyvinyl chloride (PVC), a common plastic. Importers should note the significant duty rate disparity for the US market, where a 25% rate applies to goods from certain countries not listed for preferential treatment. CustomTariffs aggregates this data, highlighting the importance of verifying specific country-of-origin rules and applicable preferential rates to ensure accurate customs declarations and avoid potential penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3917230000 | — | — | — |
| 3917231000 | 6.00 % | — | — |
| 3917231090 | 6.00 % | — | — |
| 3917231010 | 6.00 % | — | — |
| 3917239000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3917231000 | 6.50 % | — | — |
| 3917231010 | 6.50 % | — | — |
| 3917231090 | 6.50 % | — | — |
| 3917239000 | — | — | — |
| 3917239010 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3917230000 | 3.1% | Free (19 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 3917.23?
Imports of Of polymers of vinyl chloride 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 16 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 391723 cover?
This subheading covers tubes, pipes, and hoses, and fittings therefor, of plastics, specifically those made of polymers of vinyl chloride. According to the World Customs Organization's Harmonized System Explanatory Notes, this includes rigid and flexible tubes, pipes, and hoses, whether or not seamless, and whether or not reinforced or combined with other materials. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to extruded, molded, or otherwise formed articles of polyvinyl chloride (PVC) used for conveying fluids or gases.
What falls outside HS 391723?
The following products are excluded from HS 391723: tubes, pipes, and hoses of vulcanized rubber (Chapter 40), and those made from other plastics not specified as polymers of vinyl chloride (e.g., polyethylene, polypropylene, or polystyrene, which would fall under other subheadings within 3917). Fittings for tubes, pipes, and hoses of vinyl chloride are also covered, but if they are made of metal or other materials, they would be classified accordingly. For instance, metal pipe fittings are typically classified in Chapter 73 or 74.
What are common classification mistakes for HS 391723?
A common error is misclassifying tubes or pipes made from co-polymers of vinyl chloride or blended polymers where vinyl chloride is not the predominant polymer. General Rule of Interpretation (GRI) 1 and GRI 3(b) are crucial here; if a product is a composite good made up of different materials or components, classification is determined by the essential character. Importers may also incorrectly classify flexible PVC sheeting or films under this heading when they should be classified as flat products of plastics in Chapter 3920.
How should importers classify products under HS 391723?
The correct procedure for classifying products under HS 391723 involves first identifying the primary material of the tube, pipe, or hose. If it is confirmed to be a polymer of vinyl chloride (PVC), then the form and function of the article are assessed. Importers and customs brokers must consult the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, and review the specific chapter and heading notes for Chapter 39. Verification of the product's composition and intended use is paramount to ensure accurate classification.
How is the duty calculated for products under HS 391723?
A shipment of 1,000 kilograms of rigid PVC conduit pipes, 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 value ($2,500 USD × 0.05 = $125.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, which provides the specific tariff treatment for goods entering the United States.
Which trade agreements reduce duties for HS 391723?
Several free trade agreements may reduce the applicable duty rate for HS 391723, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The EU-UK Trade and Cooperation Agreement also offers preferential rates, potentially Free, for goods meeting Rules of Origin requirements. Documentation such as a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU/UK preferences is typically required to claim these reduced duties.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 391723 (Tubes, pipes and hoses, and fittings therefor, of plastics, rigid, of polymers of vinyl chloride)?
The Most Favored Nation (MFN) duty rate for HS code 391723 can vary. For example, under the US Harmonized Tariff Schedule (HTS), the general rate is 3.1%. However, preferential rates are available for countries with trade agreements. For instance, rates can be Free (A, AU, B, BH, C, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) under various agreements. It is crucial to consult the specific tariff schedule of the importing country and consider any applicable trade agreements to determine the exact duty rate. The UK Trade Tariff, for instance, lists a rate of 6.00% for non-preferential imports, with potential for lower rates under specific trade deals.
How is the import duty for HS 391723 calculated, and can you provide an example?
Import duty for HS code 391723 is typically calculated on an ad valorem basis (a percentage of the declared value of the goods) or sometimes on a specific duty basis (per unit of quantity). For example, if a shipment of rigid PVC pipes classified under HS 391723 has a declared customs value of $10,000 USD and the applicable MFN duty rate is 3.1% (as per the US HTS), the import duty would be calculated as: $10,000 (Value) × 0.031 (Duty Rate) = $310.00 USD. Always verify the specific duty calculation method and rate applicable to your shipment and country of import.
What are the key classification criteria for goods to be classified under HS 391723?
To be classified under HS code 391723, goods must meet the following criteria: 1. Material: They must be made of plastics, specifically polymers of vinyl chloride (PVC). 2. Form: They must be in the form of tubes, pipes, or hoses. 3. Rigidity: The goods must be rigid. This distinguishes them from flexible tubes, pipes, and hoses which may fall under different subheadings. Fittings for such rigid tubes, pipes, and hoses are also included. The World Customs Organization (WCO) Explanatory Notes provide further guidance on distinguishing rigidity and the scope of 'fittings'.
Which common trade agreements offer preferential duty rates for HS 391723?
Several trade agreements can provide preferential duty rates for goods classified under HS 391723. Examples include agreements between the United States and countries like Australia (AU), South Korea (KR), and Singapore (SG), often resulting in a Free (0%) duty rate for eligible goods. The European Union's TARIC system details preferential rates under agreements with countries like Switzerland (CH) or Norway (NO). Similarly, the UK Trade Tariff outlines preferential rates for goods originating from countries with which the UK has a Free Trade Agreement. Importers must ensure they have the necessary proof of origin documentation to claim these preferential rates.
What documentation is typically required for importing goods under HS code 391723?
Standard documentation for importing goods under HS code 391723 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to claim preferential duty rates under trade agreements, a valid Certificate of Origin or a declaration of origin on the commercial invoice (depending on the agreement's requirements) is essential. Some countries may also require a declaration of conformity or safety certificates, especially if the PVC products are intended for specific uses like potable water transport. Always check the importing country's specific customs regulations and the requirements of the relevant trade agreement.