Heading 3904

Polymers of vinyl chloride or of other halogenated olefins, in primary forms

13 declarable lines

Heading 3904 covers polymers of vinyl chloride and polymers of other halogenated olefins, but only in primary forms such as powder, granules, lumps or flakes. The heading is split first by polymer type: unmixed PVC, other PVC, vinyl chloride copolymers, vinylidene chloride polymers, fluoropolymers, and a residual other group. Each of those is then split by whether the material is plasticized, elastomeric, or otherwise formulated.

Products in this heading

  • Poly(vinyl chloride) suspension resin powder, not mixed with any other substance
  • Nonplasticized PVC granules for pipe and profile extrusion
  • Plasticized PVC compound in pellet form for wire insulation
  • Vinyl chloride-vinyl acetate copolymer resin for coatings and adhesives
  • Vinylidene chloride copolymer (PVDC) resin for barrier film
  • Granular polytetrafluoroethylene (PTFE) molding powder
  • Melt-processable fluoropolymer pellets such as FEP or PFA
  • Elastomeric fluoropolymer raw gum for seals and gaskets

How to choose the right subheading

  • Confirm the goods are in a primary form: powder, granules, lumps, flakes or similar bulk shapes.
  • Identify the base polymer: PVC, another vinyl chloride copolymer, vinylidene chloride polymer, or a fluoropolymer.
  • For PVC, check whether it is mixed with any other substance; unmixed PVC goes to 3904.10.
  • For mixed PVC, check whether it contains plasticizer: nonplasticized goes to 3904.21, plasticized to 3904.22.
  • For fluoropolymers, separate PTFE from other fluoropolymers, and separate elastomeric grades from other grades.

Often confused with

  • PVC film or sheet, noncellular and not reinforced

    Heading 3904 covers primary forms only; film and sheet are semi-manufactures.

    Heading 3920
  • Rigid PVC pipe and fittings

    Tubes and pipes are finished goods classified outside the polymer headings.

    Heading 3917
  • PVC production scrap and regrind

    Plastic waste, parings and scrap has its own heading.

    Heading 3915
  • Finished PVC gloves or household articles

    Made-up plastic articles are excluded from chapter 39 polymer headings.

    Heading 3926
  • Poly(vinyl acetate) homopolymer resin

    Vinyl acetate homopolymers are not halogenated olefin polymers.

    Heading 3905

Frequently asked questions

What is the HTS code for general-purpose poly(vinyl chloride) resin?

Unmixed PVC resin in primary forms is 3904.10.00.00, dutiable at a general (MFN) rate of 6.5%.

What is the duty on plasticized PVC compound?

Plasticized PVC that has been mixed with other substances is 3904.22.00.00, with a general (MFN) rate of 6.5%.

How do I classify granular PTFE molding powder?

Granular PTFE, whether or not filled or compounded, is 3904.61.00.10 at a general (MFN) rate of 5.8%; other PTFE forms fall under 3904.61.00.90 at the same 5.8% rate.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.

All lines in heading 3904

HTS heading 3904: Polymers of vinyl chloride or of other halogenated olefins,... | HTSBase