HS 392112 Of polymers of vinyl chloride
Quick Answer: Plates, sheets, film, foil, and strip, of polymers of vinyl chloride, imported under HS 392112, enter the UK at 6.00%, the EU at 6.50%, and the US at 4.2% under the MFN rate, with some US tariff lines offering duty-free entry for specific trade agreements. This classification specifically covers non-cellular or non-expanded forms of vinyl chloride polymers, such as flexible films used in packaging or rigid sheets for construction. Importers should be aware of potential anti-dumping duties or other trade remedies that may apply in certain jurisdictions, which can be verified through detailed tariff databases. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3921120020 | 6.00 % | — | — |
| 3921120000 | 6.00 % | — | — |
| 3921120090 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3921120000 | 6.50 % | — | — |
| 3921120020 | 6.50 % | — | — |
| 3921120090 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3921121100 | 4.2% | Free (17 programs) | ["m<sup>2</sup>","kg"] |
| 39211219 | 5.3% | Free (18 programs) | — |
| 3921121950 | — | — | ["m<sup>2</sup>","kg"] |
| 392112 | — | — | — |
| 3921121500 | 6.5% | Free (16 programs) | ["m<sup>2</sup>","<u>kg</u>"] |
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 3921.12?
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 17 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 392112 cover?
This subheading covers plastic sheeting and film, of polymers of vinyl chloride, which are not reinforced or combined with other materials in a manner that changes their essential character. According to the World Customs Organization's Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this includes flexible or rigid films and sheets, whether or not printed, colored, or surface-worked, provided the primary constituent is polyvinyl chloride (PVC).
What falls outside HS 392112?
The following products are excluded from HS 392112: plastic sheeting and film of vinyl chloride that is reinforced, laminated, or combined with other materials, such as textiles or metal, where these additions impart a different essential character. Also excluded are finished articles made from such sheeting, such as bags or containers, and products classified under more specific headings, like self-adhesive plates, sheets, film, foil, tape, and other flat forms of plastics, whether or not in rolls, of polymers of vinyl chloride (HS 3919).
What are common classification mistakes for HS 392112?
A common error is misclassifying vinyl chloride sheeting that has been significantly reinforced or laminated with other materials, such as woven or non-woven fabrics, or metal foils. General Interpretative Rule 1 and Rule 3(b) of the Harmonized System are crucial here; if a product is composed of different materials, classification is determined by the material giving it its essential character. Importers may also incorrectly classify products under HS 392112 when they should fall under more specific headings for self-adhesive products or finished goods.
How should importers classify products under HS 392112?
The correct procedure for classifying products under HS 392112 involves a thorough examination of the product's composition and form. Importers and customs brokers must first identify the primary polymer, confirming it is a polymer of vinyl chloride. Next, they must ascertain if the sheeting or film is reinforced, laminated, or combined with other materials in a way that alters its essential character. Consulting the WCO Explanatory Notes and the specific tariff schedule of the importing country, such as the UK Trade Tariff, is essential to confirm the correct classification and any applicable subheadings.
How is the duty calculated for products under HS 392112?
A roll of clear 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 3.5% ad valorem, applied to the declared customs value. The calculation is: 3.5% of $500 USD = $17.50. However, if the film is valued by weight and the specific HTSUS provision has a per-kilogram duty, that would be applied. For this example, assuming an ad valorem rate: $500 (value) × 0.035 (duty rate) = $17.50 duty. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 392112?
Several free trade agreements may reduce the applicable duty rate for HS 392112, including the United States-Mexico-Canada Agreement (USMCA) which can lead to a duty rate of Free for qualifying originating goods from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries. Documentation required to claim preference typically includes a self-certified origin statement for USMCA or a certificate of origin for other agreements, depending on the specific jurisdiction and the value of the goods.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 392112, covering "Of polymers of vinyl chloride"?
The Most Favored Nation (MFN) duty rate for HS code 392112 can vary. For example, under the US Harmonized Tariff Schedule (HTS), the general rate is often around 6.5% ad valorem. However, preferential rates apply under various trade agreements. For instance, goods originating from countries like Australia (AU), Chile (CL), South Korea (KR), or Singapore (SG) might receive a Free (0%) duty rate, as indicated by specific symbols in the tariff schedule. It is crucial to consult the latest HTSUS or relevant national tariff schedule for the precise rate applicable to your specific import.
How is the import duty for HS code 392112 calculated, and can you provide an example?
Import duty for HS code 392112 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 6.5% ad valorem and you import goods valued at $10,000 USD, the duty would be calculated as: $10,000 (Value) × 0.065 (Duty Rate) = $650 USD. Always ensure your customs value is accurately declared according to the relevant valuation rules (e.g., WTO Customs Valuation Agreement).
What specific criteria determine if a product falls under HS code 392112, "Of polymers of vinyl chloride"?
HS code 392112 specifically covers "Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials." The key classification criterion here is that the material must be primarily composed of polymers of vinyl chloride (PVC). This includes products like PVC films, sheets, and foils that are not further processed or combined with other materials in a way that would reclassify them under a different heading. For instance, a simple PVC film used for packaging would likely fall under this code, whereas a PVC-coated fabric would be classified elsewhere.
Which common trade agreements offer preferential duty rates for goods classified under HS code 392112?
Several trade agreements can provide preferential duty rates for HS code 392112. Examples include agreements with countries like Australia (AU), Chile (CL), Colombia (CO), South Korea (KR), and Singapore (SG), which may offer Free (0%) duty. The United States has Free Trade Agreements (FTAs) with many of these nations. Importers must ensure they meet the rules of origin requirements stipulated by each agreement and possess the necessary proof of origin documentation, such as a Certificate of Origin, to claim preferential treatment.
What documentation is typically required for importing goods under HS code 392112, especially when claiming preferential duty rates?
Standard import documentation for HS code 392112 includes a commercial invoice, packing list, and bill of lading or air waybill. To claim preferential duty rates under trade agreements, a valid Certificate of Origin is usually mandatory. This document, often issued by the exporter or a designated authority in the country of origin, certifies that the goods meet the specific rules of origin for the relevant trade agreement. Customs brokers should verify the specific requirements of the importing country and the applicable trade agreement to ensure all necessary documentation is present and accurate.