Heading 3905

Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms

9 declarable lines

Heading 3905 covers polymers of vinyl acetate and other vinyl polymers in primary forms. The main split is between poly(vinyl acetate), vinyl acetate copolymers, poly(vinyl alcohol), and other vinyl polymers, with separate lines for aqueous dispersions and copolymer content.

Products in this heading

Poly(vinyl acetate) emulsion for adhesives
Solid poly(vinyl acetate) resin
Vinyl acetate ethylene copolymer dispersion
Poly(vinyl alcohol) powder
Vinyl acetate maleate copolymer resin
Polyvinyl carbazole
Vinyl ester copolymer resin
Redispersible vinyl acetate copolymer powder

How to choose the right subheading

Identify the polymer: poly(vinyl acetate), a vinyl acetate copolymer, poly(vinyl alcohol), or another vinyl polymer.
For poly(vinyl acetate) and vinyl acetate copolymers, check whether the product is in aqueous dispersion or another primary form.
For copolymers under 3905.91, check whether derivatives of vinyl acetate are 50% or more by weight.
Check whether the product is polyvinyl carbazole, which has its own line under 3905.99.
Confirm the product is a primary form such as resin, granule, powder, or dispersion, not a finished plastic article.

Often confused with

Acrylic polymer emulsion
It is an acrylic polymer, not a vinyl polymer.
Heading 3906
Polyethylene resin pellets
It is a polymer of ethylene.
Heading 3901
Polyvinyl chloride paste resin
It is a polymer of vinyl chloride.
Heading 3904
Self-adhesive plastic tape
It is a finished self-adhesive flat shape, not a primary form.
Heading 3919
Noncellular plastic film
It is finished film, not a primary form.
Heading 3920

Frequently asked questions

What is the HTS code for poly(vinyl acetate) in aqueous dispersion?

Poly(vinyl acetate) in aqueous dispersion is 3905.12.00.00, general (MFN) 4%.

What is the duty on poly(vinyl alcohol)?

Poly(vinyl alcohol), whether or not containing unhydrolyzed acetate groups, is 3905.30.00.00, general (MFN) 3.2%.

How do I classify a vinyl acetate copolymer dispersion?

Use 3905.21.00.00 when the vinyl acetate copolymer is in aqueous dispersion, general (MFN) 4%. If it is in another primary form, use 3905.29.00.00, general (MFN) 4%.

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.