HS 391810 Of polymers of vinyl chloride
Quick Answer: Plates, sheets, film, foil, and strip of polymers of vinyl chloride, of a kind used for floor coverings, wall coverings, or the like, imported under HS 391810 enter the UK at 6.00%, the EU at 6.50%, and the US at rates ranging from Free to 40% depending on origin. This classification specifically covers vinyl chloride polymer products designed for decorative or protective surfacing applications, such as vinyl flooring or wallpaper. Importers should be aware of the varying tariff rates across major markets and the potential for preferential duty treatment in the US based on trade agreements. CustomTariffs aggregates this data to assist in trade compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3918100000 | — | — | — |
| 3918101000 | 6.00 % | — | — |
| 3918101090 | 6.00 % | — | — |
| 3918109010 | 6.00 % | — | — |
| 3918101010 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3918100000 | 6.50 % | — | — |
| 3918101000 | 6.50 % | — | — |
| 3918101010 | 6.50 % | — | — |
| 3918109000 | 6.50 % | — | — |
| 3918101090 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3918103210 | — | — | ["m<sup>2</sup>"] |
| 3918104010 | — | — | ["m<sup>2</sup>"] |
| 391810 | — | — | — |
| 39181010 | 5.3% | Free (17 programs) | — |
| 3918101030 | — | — | ["m<sup>2</sup>"] |
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 3918.10?
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 to Classify This HS Code?
What products does HS 391810 cover?
This subheading covers floor coverings and wall coverings, in rolls or in tile form, of polymers of vinyl chloride. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes materials primarily composed of polyvinyl chloride (PVC) that are designed for installation on floors or walls. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these products are characterized by their vinyl chloride base and their intended application as decorative or protective coverings.
What falls outside HS 391810?
The following products are excluded from HS 391810: floor coverings of other plastics (e.g., polyethylene or polypropylene), textile floor coverings, and wall coverings made from materials other than vinyl chloride polymers. For instance, carpets made of natural or synthetic fibers, linoleum not based on vinyl chloride, and wallpaper primarily composed of paper or fabric would be classified elsewhere. Products that are not specifically designed for floor or wall covering applications, even if made of vinyl chloride, are also excluded.
What are common classification mistakes for HS 391810?
A common error is misclassifying vinyl chloride-based products that are not intended for floor or wall coverings. For example, flexible sheets of PVC used for industrial purposes, such as tarpaulins or protective coverings for machinery, are typically classified under other headings within Chapter 39. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial to avoid these mistakes.
How should importers classify products under HS 391810?
The correct procedure for classifying products under HS 391810 involves a thorough examination of the product's material composition and intended use. Importers and customs brokers must verify that the product is indeed a floor or wall covering and that its primary constituent is a polymer of vinyl chloride. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing explanatory notes from the WCO are essential steps to ensure accurate classification.
How is the duty calculated for products under HS 391810?
A shipment of 1,000 square meters of vinyl flooring, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.05 = $250.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 391810.00.00.
Which trade agreements reduce duties for HS 391810?
Several free trade agreements may reduce the applicable duty rate for HS 391810, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. To claim these preferences, a valid origin declaration or certificate, such as a self-certified origin statement for USMCA or specific origin documentation for CPTPP, is typically required.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 391810, covering 'Of polymers of vinyl chloride'?
Import duty rates for HS code 391810 can vary significantly depending on the importing country and any applicable trade agreements. For example, the US applies a Most Favored Nation (MFN) rate of 6.5% ad valorem. The EU's TARIC system may show different rates based on specific product characteristics and origin. The UK Trade Tariff also lists varying rates, often with preferential rates for certain trading partners. It is crucial to consult the specific tariff schedule of the destination country for the exact rate applicable to your shipment.
How is the import duty for HS code 391810 calculated, and can you provide an example?
Import duty is typically calculated as a percentage of the declared customs value of the goods (ad valorem) or based on a specific unit (e.g., per kilogram). For HS 391810, if the duty rate is 6.5% ad valorem and the declared customs value of a shipment of vinyl chloride polymer sheeting is $10,000, the duty would be calculated as: $10,000 (value) × 0.065 (duty rate) = $650. Always confirm if the duty is solely ad valorem or if there are any specific unit duties applied.
What are the key classification criteria for goods to be classified under HS code 391810?
HS code 391810 specifically covers 'Other plates, sheets, film, foil and strip, of polymers of vinyl chloride'. The primary classification criterion is that the material must be made from polymers of vinyl chloride. The form of the product is also critical: it must be in the form of plates, sheets, film, foil, or strip. Products that are not in these specific forms, or are made from different polymers, would be classified elsewhere. For instance, vinyl chloride polymers in powder or granular form would not fall under this code.
Which trade agreements commonly offer preferential duty rates for HS code 391810, and what documentation is needed?
Preferential duty rates for HS code 391810 are often available under various free trade agreements (FTAs). For example, the USITC tariff schedule indicates 'Free' rates for specific origins under agreements like the US-Australia FTA (AU), US-Bahrain FTA (BH), US-Chile FTA (CL), US-Korea FTA (KR), and others. To claim preferential treatment, importers typically need a 'Certificate of Origin' or a 'Statement of Origin' issued by the exporter or producer, certifying that the goods meet the rules of origin stipulated in the relevant FTA. This documentation must be provided to customs authorities at the time of import.
Are there any specific documentation requirements beyond a commercial invoice and packing list for importing goods under HS code 391810?
While a commercial invoice, packing list, and bill of lading are standard import documents, for HS code 391810, additional documentation might be required depending on the importing country's regulations and the specific product. This could include a Certificate of Origin (especially if claiming preferential duty rates), material safety data sheets (MSDS) to confirm the polymer composition, or specific import permits if the vinyl chloride product is subject to health, safety, or environmental regulations. Always verify the specific requirements with the customs authority of the destination country.