HS 391740 Fittings
Quick Answer: Fittings imported under HS 391740 enter the UK at 6.00%, the EU at 6.50%, and the US at 5.3% (MFN). This classification covers shaped pieces, such as elbows, tees, and couplings, made from plastics, designed to join or connect pipes, tubes, or hoses. Importers and customs brokers should be aware of the significant duty rate variation for this product, particularly the high 80% rate applicable in the US under certain circumstances, as detailed by CustomTariffs. Understanding these differences is crucial for accurate declaration and duty calculation.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3917400000 | — | — | — |
| 3917400020 | 6.00 % | — | — |
| 3917400099 | 6.00 % | — | — |
| 3917400010 | — | — | — |
| 3917400091 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3917400000 | — | — | — |
| 3917400010 | — | — | — |
| 3917400020 | 6.50 % | — | — |
| 3917400091 | 6.50 % | — | — |
| 3917400099 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 39174000 | 5.3% | Free (19 programs) | — |
| 3917400020 | — | — | ["kg"] |
| 3917400050 | — | — | ["kg"] |
| 3917400080 | — | — | ["kg"] |
| 3917400010 | — | — | ["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 3917.40?
Imports of 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, 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 391740 cover?
This subheading covers fittings for pipes, tubes, and hoses of plastics, as defined by the World Customs Organization's Harmonized System Nomenclature. These fittings are designed to join, terminate, or adapt plastic conduits, including elbows, couplings, tees, and flanges. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are components specifically shaped and manufactured for the purpose of connecting or modifying plastic piping systems, often featuring threaded or socketed ends.
What falls outside HS 391740?
The following products are excluded from HS 391740: complete plastic pipes, tubes, and hoses of heading 3917, as well as articles of plastics of a kind used for the conveyance of fluids, such as tanks or reservoirs. Also excluded are plastic articles that are not specifically designed as fittings for joining or adapting conduits, like plastic sheeting or molded plastic components for other purposes. For instance, plastic valves or taps, while related to fluid conveyance, are typically classified under their own specific headings based on their function.
What are common classification mistakes for HS 391740?
A common error is misclassifying plastic components that are not exclusively designed as fittings for pipes, tubes, or hoses. For example, a plastic part that is molded for an appliance but happens to have a tubular connection might be incorrectly classified here. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a product has multiple potential classifications, GRI 3 often applies, prioritizing the most specific description or the essential character of the good.
How should importers classify products under HS 391740?
The correct procedure for classifying products under HS 391740 involves a thorough examination of the product's design, intended use, and material composition. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the explanatory notes for heading 3917. It is crucial to determine if the item is indeed a fitting designed to join or adapt plastic conduits, rather than a pipe, tube, hose, or a component for a different application.
How is the duty calculated for products under HS 391740?
A shipment of 1,000 PVC elbows, each weighing 0.1 kg, with a total declared customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value ($500 USD × 0.07 = $35.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for subheadings under 3917.40.90.
Which trade agreements reduce duties for HS 391740?
Several free trade agreements may reduce the applicable duty rate for HS 391740, 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. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the specific jurisdiction and agreement.
```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 391740 (Fittings of plastics)?
Import duty rates for HS code 391740 vary by country. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is 6.00% ad valorem. The European Union's TARIC system and the UK Trade Tariff also have specific rates, often around 5.3% or 6.5% ad valorem, depending on the specific subheadings and origin. It is crucial to consult the official tariff schedule of the importing country for the precise rate applicable to your shipment.
How is the import duty for HS 391740 calculated? Can you provide an example?
The duty for HS 391740 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if you import plastic fittings valued at $10,000 USD and the MFN duty rate is 6.00%, the duty would be calculated as: $10,000 (Value) × 0.06 (Duty Rate) = $600.00. Some countries may also apply specific duties based on weight or quantity, so always verify the duty calculation basis in the relevant tariff.
What are the classification criteria for items to be classified under HS code 391740?
HS code 391740 covers 'Fittings' for tubes, pipes, and hoses of plastics. This includes items like couplings, elbows, tees, and flanges, designed to join or adapt plastic conduits. The key classification criteria are that the item must be made of plastics (as defined in Chapter 39 of the Harmonized System) and specifically designed to connect, terminate, or adapt tubes, pipes, or hoses. Items that are merely shaped plastic components but not designed for fluid conveyance systems would likely be classified elsewhere.
Which trade agreements offer preferential duty rates for HS code 391740?
Several trade agreements can provide preferential duty rates for HS code 391740. For example, under the USHTS, preferential rates are available for countries like Australia (AU), Canada (C), Mexico (MX), and others under agreements such as the USMCA (formerly NAFTA). The EU's TARIC system also lists preferential rates for goods originating from countries with which the EU has free trade agreements. Importers should verify the specific origin of their goods and consult the relevant trade agreement annexes or the tariff database (e.g., USITC, EU TARIC, UK Trade Tariff) to determine eligibility and applicable rates.
What documentation is typically required when importing goods classified under HS code 391740?
Standard import documentation for HS code 391740 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. If preferential duty rates are claimed under a trade agreement, a certificate of origin or declaration of origin, compliant with the specific agreement's requirements, is usually mandatory. Depending on the importing country and the nature of the goods, additional certifications related to product safety or material composition might be requested by customs authorities.