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GOODS ACROSS BORDERS

HS HEADING 3904

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

In plain English

This category covers polymers made from vinyl chloride or other halogenated olefins in their primary forms. The items are sorted based on whether they are mixed with other substances and, if so, whether plasticizers are included. Specific groups also distinguish between different types of copolymers, such as those with vinyl acetate, and separate fluoro-polymers like polytetrafluoroethylene from other fluoro-polymers. Any vinyl chloride or halogenated olefin polymers not listed in these specific groups fall into a remaining category.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

6-digit subheadings (9)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

3904.10

Vinyl chloride, other halogenated olefin polymers; poly(vinyl chloride), not mixed with any other substances, in primary forms

3904.21

Vinyl chloride, other halogenated olefin polymers; non-plasticised poly(vinyl chloride), in primary forms, mixed with other substances

3904.22

Vinyl chloride, other halogenated olefin polymers; plasticised poly(vinyl chloride), in primary forms, mixed with other substances

3904.30

Vinyl chloride, other halogenated olefin polymers; vinyl chloride-vinyl acetate copolymers, in primary forms

3904.40

Vinyl chloride, other halogenated olefin polymers; vinyl chloride copolymers, in primary forms n.e.c. in heading no. 3904

3904.50

Vinyl chloride, other halogenated olefin polymers; vinylidene chloride polymers, in primary forms

3904.61

Halogenated olefin polymers; fluoro-polymers, polytetrafluoroethylene, in primary forms

3904.69

Halogenated olefin polymers; fluoro-polymers (other than polytetrafluoroethylene), in primary forms

3904.90

Vinyl chloride, other halogenated olefin polymers; n.e.c. in heading no. 3904

Chapter 39 classification notes

Generally low duty rates (0-6.5%). Anti-dumping duties may apply on specific products from certain origins. Environmental surcharges and plastic taxes emerging in EU and UK.

Frequent misclassification in this chapter

Composite articles (e.g., plastic with textile lining) — classify by the material giving essential character. Silicone products are often misclassified here but belong in Chapter 39.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 39

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog