HS 590310 With poly(vinyl chloride)
Quick Answer: Textiles with poly(vinyl chloride) (PVC) coatings enter the UK at 8.00%, the EU at 8.00%, and the US at 40% under the Most Favored Nation (MFN) rate, though preferential rates may apply for certain trade partners. This classification covers a broad range of fabrics, including woven, knitted, or crocheted textiles, that have been coated, covered, or laminated with PVC. Importers should be aware of the significant duty differential for the US market. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates based on origin and trade agreements.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5903101000 | 8.00 % | — | — |
| 5903109000 | 8.00 % | — | — |
| 5903100000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 5903100000 | 8.00 % | — | — |
| 5903101000 | 8.00 % | — | — |
| 5903109000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 590310 | — | — | — |
| 5903101000 | 2.7% | Free (17 programs) | ["m<sup>2</sup>","kg"] |
| 5903101500 | Free | — | ["m<sup>2</sup>","kg"] |
| 5903102010 | — | — | ["m<sup>2</sup>","kg"] |
| 5903102090 | — | — | ["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 5903.10?
Imports of With poly(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 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 590310 cover?
This subheading covers textile fabrics coated, covered, or laminated with poly(vinyl chloride) (PVC), where the PVC is the principal component by weight. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this includes materials where PVC is applied to one or both sides of the textile base. The textile base can be of any fiber, and the application can be by calendering, spreading, or lamination, resulting in materials often used for upholstery, apparel, or industrial applications.
What falls outside HS 590310?
The following products are excluded from HS 590310: textile fabrics coated or covered with plastics other than PVC, such as polyurethane or polyethylene; textile fabrics impregnated with plastics but not coated or covered; and textile fabrics where the plastic coating is merely decorative or applied in patterns rather than as a continuous layer. For instance, fabrics with a very thin PVC print or a PVC finish applied only for water repellency, where the PVC is not the principal component by weight, would likely be classified elsewhere, potentially under heading 5903.90 if the plastic is not PVC.
What are common classification mistakes for HS 590310?
A common error is misinterpreting the "principal component by weight" rule for the plastic coating. Importers may incorrectly classify a fabric as HS 590310 if the PVC coating is present but does not constitute the majority of the material's weight, or if the plastic used is not specifically poly(vinyl chloride). General Interpretative Rule 1 (GIR 1) and Rule 3(b) are crucial here, emphasizing that classification is determined by the essential character of the good, which for this subheading is the PVC coating being the principal component by weight.
How should importers classify products under HS 590310?
The correct procedure for classifying products under HS 590310 involves a two-step process: first, confirm that the product is a textile fabric. Second, verify that the coating, covering, or lamination is specifically poly(vinyl chloride) and that this PVC constitutes the principal component by weight of the finished product. Importers and customs brokers should consult the specific definitions and notes within their relevant jurisdiction's tariff schedule, such as the USITC HTS or the UK Trade Tariff, and consider obtaining laboratory analysis if the composition is unclear.
How is the duty calculated for products under HS 590310?
A roll of vinyl-coated polyester fabric 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: 3.5% of $500 USD = $17.50. However, if the fabric were sold by weight and the MFN rate was, for example, $0.35 per kilogram, the duty would be $0.35/kg * 100 kg = $35.00. This calculation is based on the specific duty rate found in the USITC Harmonized Tariff Schedule for a similar product.
Which trade agreements reduce duties for HS 590310?
Several free trade agreements may reduce the applicable duty rate for HS 590310, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free access for qualifying goods from certain developing countries. To claim preferential treatment under USMCA, a self-certified origin statement is typically required, while GSP benefits often necessitate a GSP Form A certificate of origin.
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FAQ
What are the typical import duty rates for HS code 590310, covering textiles coated, covered, or laminated with poly(vinyl chloride)?
The Most Favored Nation (MFN) duty rate for HS code 590310 is typically 8.00% ad valorem in many major markets. However, preferential rates can significantly reduce this. For example, under certain trade agreements, rates can be as low as Free (e.g., for beneficiaries like Australia (AU), South Korea (KR), Singapore (SG), and others listed under specific preferential schemes). It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for any preferential treatment.
How is the classification of goods under HS code 590310 determined, specifically for textiles coated with poly(vinyl chloride)?
Classification under HS code 590310 hinges on the material being a textile fabric (as defined by Chapter 50-55 of the Harmonized System) that is coated, covered, or laminated with poly(vinyl chloride) (PVC). The key is that the PVC coating is the primary characteristic defining the material's nature. The textile base must be identifiable, and the PVC layer must be applied to it. If the PVC forms the bulk of the material or the textile is merely a reinforcement within a predominantly PVC product, classification might differ.
What documentation is typically required for importing goods classified under HS code 590310?
Standard import documentation for HS code 590310 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific nature of the goods, a certificate of origin may be required to claim preferential duty rates. Importers should also be prepared to provide technical specifications or product data sheets demonstrating the composition and manufacturing process, especially if the customs authority questions the classification or the PVC content.
Which common trade agreements offer preferential duty rates for HS code 590310, and how do they impact import costs?
Several trade agreements provide preferential duty rates for HS code 590310. For instance, agreements like the US-Korea Free Trade Agreement (KORUS FTA) or agreements with countries such as Australia (AU), Chile (CL), and Singapore (SG) often grant duty-free or significantly reduced rates. For example, if a product originating from a country with a Free Trade Agreement (FTA) qualifies, the duty rate could be 0% instead of the standard 8.00% MFN rate, leading to substantial cost savings for the importer. Verification of the product's origin and adherence to the rules of origin under the specific FTA are mandatory.
Can you provide a numerical example of how import duty is calculated for HS code 590310?
Certainly. Let's assume an importer brings 1,000 square meters of textile coated with poly(vinyl chloride) under HS code 590310 into a country with an 8.00% ad valorem duty rate. If the declared customs value for this shipment is $5,000 USD, the import duty calculation would be: Duty Amount = Customs Value × Duty Rate. In this case, Duty Amount = $5,000 USD × 8.00% = $400 USD. If the goods were subject to a specific duty (e.g., per square meter), the calculation would be based on that rate multiplied by the quantity.