HS 392043 Of polymers of vinyl chloride
Quick Answer: Plates, sheets, film, foil, and strip of polymers of vinyl chloride enter the UK at 6.00%, the EU at 6.50%, and the US at 4.2% (MFN). This classification covers non-cellular and non-reinforced products made from polyvinyl chloride (PVC) in various forms, such as flexible films, rigid sheets, and opaque or transparent foils. Importers should be aware that the US offers duty-free entry for qualifying Free Trade Agreement partners. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate duty assessment and trade compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920430000 | — | — | — |
| 3920431010 | 6.00 % | — | — |
| 3920431095 | 6.00 % | — | — |
| 3920439000 | 6.00 % | — | — |
| 3920439090 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3920430000 | 6.50 % | — | — |
| 3920431000 | 6.50 % | — | — |
| 3920431010 | 6.50 % | — | — |
| 3920431092 | 6.50 % | — | — |
| 3920431095 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 392043 | — | — | — |
| 3920435000 | 4.2% | Free (17 programs) | ["kg"] |
| 3920431000 | 3.1% | Free (17 programs) | ["m<sup>2</sup>","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 3920.43?
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, and 15 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 392043 cover?
This subheading covers plates, sheets, film, foil, and strip of polymers of vinyl chloride, which are not cellular, reinforced, or laminated. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically includes non-cellular products derived from vinyl chloride polymers, such as polyvinyl chloride (PVC). The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this subheading encompasses a wide array of flexible and rigid PVC materials in various forms, excluding those with added structural components or cellular structures.
What falls outside HS 392043?
The following products are excluded from HS 392043: cellular plates, sheets, film, foil, and strip of polymers of vinyl chloride, as well as those that are reinforced or laminated. For instance, foamed PVC sheets used for insulation or construction panels would be classified elsewhere, typically under HS 3921. Similarly, PVC films reinforced with textiles or other materials, or laminated with paper or metal, are excluded and would fall under more specific headings within Chapter 39, based on their composite nature.
What are common classification mistakes for HS 392043?
A common error is misclassifying laminated or reinforced vinyl chloride polymer products under this subheading. According to General Rule of Interpretation (GRI) 3(b) of the Harmonized System, composite goods are often classified according to the material or component that gives them their essential character. For example, a PVC film laminated with aluminum foil for food packaging might be classified based on the aluminum foil if it imparts the essential character, or under a more specific heading if the laminate is explicitly covered.
How should importers classify products under HS 392043?
The correct procedure for classifying products under HS 392043 involves a thorough examination of the product's material composition and physical form. Importers and customs brokers must verify that the product is made from polymers of vinyl chloride and is not cellular, reinforced, or laminated. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing product descriptions and explanatory notes is crucial for accurate classification.
How is the duty calculated for products under HS 392043?
A roll of unplasticized polyvinyl chloride (PVC) film, weighing 100 kilograms and declared at a 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 MFN rate published in the USITC Harmonized Tariff Schedule for HS code 392043.10.
Which trade agreements reduce duties for HS 392043?
Several free trade agreements may reduce the applicable duty rate for HS 392043, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying goods originating from Canada or Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or zero duties for qualifying products from certain developing countries, requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 392043, covering sheets, film, foil, and strip of polymers of vinyl chloride, not reinforced, laminated, supported or similarly combined with other materials, and not having a porous surface, nor being backed with flock, generously pile or similarly prepared, and not being embossed, backed, U.S. Imports?
For U.S. imports under HS code 392043, the Most Favored Nation (MFN) duty rate is typically 6.5% ad valorem. However, preferential duty rates are available for goods originating from countries with which the U.S. has trade agreements. For example, goods from Australia (AU), Bahrain (BH), Chile (CL), South Korea (KR), and Singapore (SG) may enter duty-free. It is crucial to consult the Harmonized Tariff Schedule of the United States (HTSUS) maintained by the U.S. International Trade Commission (USITC) for the most current and specific rates, as these can change based on trade policy updates and specific product characteristics. Always verify the applicable duty rate for the country of origin.
How is the import duty for HS code 392043 calculated for a U.S. import?
The duty for HS code 392043 is generally 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 vinyl chloride sheets valued at $10,000 is imported into the U.S. under the MFN rate of 6.5%, the calculated duty would be $650 ($10,000 * 0.065). Importers must ensure accurate valuation and classification to avoid penalties. The customs value typically includes the cost of the goods, insurance, and freight to the U.S. port of entry.
What specific criteria must be met for a product to be classified under HS code 392043?
To fall under HS code 392043, the product must be a flat-surfaced article (sheet, film, foil, or strip) made from polymers of vinyl chloride. Crucially, it must not be reinforced, laminated, supported, or combined with other materials. It should also not have a porous surface, nor be backed with flock, pile, or similarly prepared. Furthermore, it must not be embossed, backed, or similarly processed. If any of these exclusions apply, the product would likely be classified under a different HS code. Referencing the Explanatory Notes of the World Customs Organization (WCO) provides detailed guidance on these distinctions.
Which common trade agreements offer preferential duty rates for HS code 392043 into the U.S. market?
Several trade agreements provide preferential duty rates for goods classified under HS code 392043 entering the U.S. These include agreements with Australia (AU), Bahrain (BH), Chile (CL), South Korea (KR), and Singapore (SG), often resulting in duty-free entry (marked as 'Free' with specific codes). Other agreements, such as those with Colombia (CO), Israel (IL), Jordan (JO), Morocco (MA), Oman (OM), Panama (PA), and Peru (PE), may also offer reduced duty rates. To claim preferential treatment, importers must possess a valid Certificate of Origin and ensure the goods meet the rules of origin stipulated in the respective trade agreement. Always consult the HTSUS for the specific preferential rates and requirements.
What documentation is typically required for importing goods under HS code 392043 into the UK?
When importing goods classified under HS code 392043 into the United Kingdom, importers and customs brokers must ensure they have the necessary documentation. This typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and evidence of the correct HS classification. If preferential duty rates are being claimed under a trade agreement (e.g., the UK-EU Trade and Cooperation Agreement), a proof of origin document, such as a declaration of origin, is mandatory. The UK Trade Tariff provides the definitive duty rates and any specific import requirements or restrictions for this HS code.