HS 391731 Other tubes, pipes and hoses
Quick Answer: Other tubes, pipes, and hoses imported under HS 391731 enter the UK at 6.00%, the EU at 6.50%, and the US at 3.1% (MFN). This classification covers flexible tubes, pipes, and hoses made of plastics, excluding those with a specific function like reinforced or combined with other materials. Importers should be aware of potential variations in duty rates based on origin for the US market, with some countries enjoying duty-free entry. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3917310010 | — | — | — |
| 3917310000 | — | — | — |
| 3917310020 | 6.00 % | — | — |
| 3917310090 | 6.00 % | — | — |
| 3917310030 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3917310010 | — | — | — |
| 3917310030 | 6.50 % | — | — |
| 3917310090 | 6.50 % | — | — |
| 3917310000 | — | — | — |
| 3917310020 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3917310000 | 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 3917.31?
Imports of Other tubes, pipes and hoses 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 391731 cover?
This subheading covers other tubes, pipes, and hoses of plastics, not elsewhere specified within heading 3917. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes flexible or rigid conduits made from various plastics, intended for conveying fluids or gases, provided they do not meet the specific criteria of other subheadings within 3917. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this broad scope for non-specified plastic tubing.
What falls outside HS 391731?
The following products are excluded from HS 391731: rigid tubes and pipes of plastics that are specifically designed for use in the construction of buildings (e.g., for plumbing, often classified under Chapter 39, heading 3917, but potentially other headings if they are finished articles). Also excluded are reinforced or combined hoses of plastics with other materials (e.g., metal, textiles) if the other material imparts a significant characteristic, and articles of plastics that are primarily functional as parts of machines or appliances, which would be classified with those machines or appliances.
What are common classification mistakes for HS 391731?
A common error is misclassifying reinforced or laminated hoses under this subheading. According to General Rule of Interpretation (GRI) 3(b), composite goods are often classified according to the material that gives them their essential character. If a plastic hose is significantly reinforced with metal wire or textile braiding, and this reinforcement is critical to its function (e.g., high-pressure applications), it may fall under a different heading or subheading than 391731, even if the bulk of the material is plastic.
How should importers classify products under HS 391731?
The correct procedure for classifying products under HS 391731 involves a thorough examination of the product's material composition, construction, and intended use. Importers and customs brokers must consult the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and refer to the Explanatory Notes of the WCO. Key considerations include whether the product is solely of plastic and if it fits the description of "other" tubes, pipes, and hoses not specifically enumerated elsewhere in heading 3917.
How is the duty calculated for products under HS 391731?
A shipment of 1,000 kilograms of flexible PVC tubing for irrigation, 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 MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 3917.31.0000.
Which trade agreements reduce duties for HS 391731?
Several free trade agreements may reduce the applicable duty rate for HS 391731. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating goods may enter the US duty-free. Similarly, the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) can offer preferential rates, often Free, for originating goods from countries like Vietnam. To claim these preferences, a self-certified origin statement or a specific certificate of origin, depending on the agreement and jurisdiction, is typically required.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 391731 (Other tubes, pipes and hoses)?
The Most Favored Nation (MFN) duty rate for HS code 391731, covering 'Other tubes, pipes and hoses, of plastics', can vary. For example, under the US tariff schedule, the rate is often 6.00% ad valorem. However, preferential rates under Free Trade Agreements (FTAs) can significantly reduce or eliminate these duties. For instance, goods originating from countries with preferential agreements like Australia (AU), Canada (CA), or Mexico (MX) under the USMCA may enter duty-free. Always consult the latest Harmonized Tariff Schedule (HTS) of the importing country for the most accurate and up-to-date rates applicable to your specific origin.
How is the import duty for HS 391731 calculated, and can you provide an example?
Import duty for HS code 391731 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 6.00% and you import 1,000 meters of plastic tubing with a declared customs value of $2,500 USD, the duty calculation would be: 6.00% of $2,500 USD = $150 USD. Some products under this code might also be subject to specific duties based on quantity (e.g., per kilogram or per meter), but ad valorem is most common. Always verify the basis of duty calculation with the official tariff schedule.
What are the key classification criteria for goods falling under HS code 391731?
HS code 391731 covers 'Other tubes, pipes and hoses, of plastics'. The primary classification criteria are: 1. Material: The product must be made of plastics. 2. Form: It must be in the form of tubes, pipes, or hoses. 3. Functionality: It should not be specifically covered by more specific headings within Chapter 39 (e.g., rigid tubes for construction, or hoses with textile reinforcement classified elsewhere). This code is for 'other' flexible tubes and pipes not elsewhere specified. For accurate classification, consider the product's flexibility, wall thickness, and intended use, and consult the Explanatory Notes to the Harmonized System.
What documentation is typically required for importing goods classified under HS 391731?
Standard import documentation for HS code 391731 generally includes a commercial invoice detailing the description, quantity, value, and origin of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the specific product, additional documents may be required. This could include a Certificate of Origin to claim preferential duty rates under trade agreements, or specific compliance declarations related to material safety or environmental standards. It is crucial for importers and customs brokers to verify the exact documentation requirements with the customs authorities of the destination country.
Which common trade agreements offer preferential duty rates for HS code 391731?
Many trade agreements provide preferential duty rates, often resulting in duty-free entry, for goods classified under HS code 391731. Examples include:
- USMCA (United States-Mexico-Canada Agreement): Goods originating from Canada or Mexico may be eligible for preferential treatment.
- EU Free Trade Agreements: The European Union has FTAs with numerous countries (e.g., Japan, South Korea, Canada) that can offer reduced or zero duties.
- UK Trade Agreements: Post-Brexit, the UK maintains trade agreements with many countries that may provide preferential rates. To claim these benefits, importers must ensure the goods meet the rules of origin specified in the relevant agreement and possess a valid Certificate of Origin.