HS 391732 Other, not reinforced or otherwise combined with other materials, without fittings
Quick Answer: Plastic tubing and pipes, not reinforced or combined with other materials, and without fittings, imported under HS 391732 enter the UK at 6.00%, the EU at 6.50%, and the US at 3.1% under the MFN rate. This classification specifically excludes items that are reinforced, combined with other materials, or fitted with connectors. Importers should be aware of the varying duty rates across major trading blocs, as highlighted by CustomTariffs data. For US imports, certain preferential trade agreements may offer duty-free entry. Careful consideration of the product's construction and any attached fittings is crucial for accurate classification and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3917320000 | 6.00 % | — | — |
| 3917320010 | 6.00 % | — | — |
| 3917320020 | 6.00 % | — | — |
| 3917320090 | 6.00 % | — | — |
| 3917320030 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3917320000 | 6.50 % | — | — |
| 3917320010 | 6.50 % | — | — |
| 3917320020 | 6.50 % | — | — |
| 3917320090 | 6.50 % | — | — |
| 3917320030 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 39173200 | 3.1% | Free (18 programs) | — |
| 3917320020 | — | — | ["kg"] |
| 3917320010 | — | — | ["kg"] |
| 3917320050 | — | — | ["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 3917.32?
Imports of Other, not reinforced or otherwise combined with other materials, without fittings 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, 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 to Classify This HS Code?
What products does HS 391732 cover?
This subheading covers tubes, pipes, and hoses of plastics, specifically those that are not reinforced or otherwise combined with other materials, and are supplied without fittings. According to the World Customs Organization's Harmonized System Nomenclature, this category includes flexible or rigid tubing made solely from plastic materials, such as polyethylene, PVC, or polypropylene, intended for various applications like fluid conveyance, insulation, or protective sheathing. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database further define this by excluding items with integrated connectors or structural enhancements.
What falls outside HS 391732?
The following products are excluded from HS 391732: tubes and pipes that are reinforced with metal wire, textile materials, or other plastics; those combined with other materials to form composite structures; and any plastic tubing or piping that is supplied with pre-attached fittings, such as couplings, valves, or connectors. For example, a flexible hose with a metal braid reinforcement would be classified under a different subheading, as would a plastic pipe with an integrated threaded end. Similarly, pre-assembled pipe sections with solvent-weld or mechanical joints are not covered here.
What are common classification mistakes for HS 391732?
A common error is misinterpreting the "reinforced or otherwise combined with other materials" exclusion. Importers may incorrectly classify plastic tubing that has a very thin internal or external coating of a different material, or that is merely embossed or patterned, as falling under this subheading. According to General Rule of Interpretation (GRI) 3(b), when goods are mixed or composed of different materials, classification is typically determined by the material or component that gives them their essential character. If the "other material" significantly alters the structural integrity or function, it likely falls outside 391732.
How should importers classify products under HS 391732?
The correct procedure for classifying products under HS 391732 involves a detailed examination of the product's construction and presentation. Importers and customs brokers must first confirm that the product is exclusively made of plastic and is not reinforced or combined with other materials like metal, fabric, or rubber. Secondly, they must verify that the tubing or piping is supplied without any attached fittings. Consulting the official Explanatory Notes to the Harmonized System and specific national tariff databases like the USITC HTS or EU TARIC is crucial for accurate determination.
How is the duty calculated for products under HS 391732?
A shipment of 1,000 kilograms of unreinforced polyethylene tubing, 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 ($2,500 USD × 0.05 = $125.00). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for HS code 391732.90.00 (Other, not reinforced or otherwise combined with other materials, without fittings).
Which trade agreements reduce duties for HS 391732?
Several free trade agreements may reduce the applicable duty rate for HS 391732, 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 Generalized System of Preferences (GSP) may also offer reduced or Free duties for eligible products from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 391732?
Import duty rates for HS code 391732, which covers 'Other tubes, pipes and hoses, of plastics, not reinforced or otherwise combined with other materials, without fittings,' vary significantly by country. For example, the U.S. Most Favored Nation (MFN) rate is 6.00% ad valorem. The UK's standard rate is 6.50% ad valorem. The EU's Common Customs Tariff (TARIC) rate is 3.1% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How is the import duty for HS code 391732 calculated, and can you provide an example?
The duty is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of plastic tubing under HS 391732 has a customs value of $10,000 and the applicable MFN duty rate is 6.00%, the import duty would be $10,000 \times 0.06 = $600. Some countries may also have specific duties based on quantity (e.g., per kilogram or per meter), so always verify the duty calculation basis in the importing country's tariff.
What are the key classification criteria for HS code 391732, and what distinguishes it from other codes in Chapter 39?
HS code 391732 specifically applies to tubes, pipes, and hoses made of plastics that are 'other' than those specifically enumerated elsewhere in heading 3917. Crucially, these goods must not be reinforced (e.g., with metal wire or textile materials) or otherwise combined with other materials (like rubber or metal). They also must not have fittings attached. If the plastic tubing is reinforced, combined with other materials, or has fittings, it would likely be classified under a different subheading within 3917 or potentially a different Chapter, depending on the nature of the reinforcement or fittings.
Which trade agreements offer preferential duty rates for HS code 391732, and what documentation is needed?
Preferential duty rates are often available under various free trade agreements (FTAs). For example, under the U.S. tariff schedule, goods originating from countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG) may benefit from reduced or free duty rates (indicated by codes like 'A*', 'AU', 'CL', 'KR', 'SG' in the sample rates provided). To claim these preferential rates, importers must typically provide a Certificate of Origin (COO) or a declaration of origin from the exporter, demonstrating that the goods meet the rules of origin stipulated in the relevant FTA. Always verify the specific requirements of the applicable FTA and the importing country's customs regulations.
Are there any specific documentation requirements beyond a commercial invoice and bill of lading for importing goods under HS 391732?
While a commercial invoice, bill of lading, and packing list are standard, additional documentation may be required depending on the importing country and the specific use of the plastic tubing. This could include a Certificate of Origin (especially if claiming preferential duty rates), safety data sheets (SDS) if the material poses any hazards, or compliance certificates confirming adherence to national standards for materials intended for specific applications (e.g., food contact, medical use). Importers should consult the customs authority of the destination country or work with their customs broker to identify all necessary documentation.