HTS heading · chapter 39
3904
Polymers of vinyl chloride or of other halogenated olefins, in primary forms
Analysis
Heading 3904 of the Harmonized Tariff Schedule covers polymers of vinyl chloride or of other halogenated olefins, in primary forms. It divides into 9 six-digit subheadings and 12 eight-digit tariff lines, with 13 ten-digit statistical suffixes below them.
The spread of 6.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.5%, applies to 3904.10.00 (poly(vinyl chloride), not mixed with any other…) and 3904.21.00 (other poly(vinyl chloride): nonplasticized).
3 of its 12 lines with a percentage rate are duty-free at the general rate (25%) and 9 are dutiable, from duty-free up to 6.5%. The median line pays 6.15%.
The largest subheadings are 3904.30 (vinyl chloride-vinyl acetate copolymers, 2 lines), 3904.69 (other, 2 lines), 3904.90 (other, 2 lines) and 3904.10 (unnamed, 1 line).
Its median rate of 6.15% sits at the 67th percentile of the headings in chapter 39.
By Census's concordance, most of its statistical lines are made by Plastics Material and Resin Manufacturing (325211) and Synthetic Rubber Manufacturing (325212). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3904.10.00 | Poly(vinyl chloride), not mixed with any other substances | 6.5% |
| 3904.21.00 | Other poly(vinyl chloride): nonplasticized | 6.5% |
| 3904.22.00 | Other poly(vinyl chloride): plasticized | 6.5% |
| 3904.30.20 | Vinyl acetate-vinyl chloride-ethylene terpolymers, containing by weight less than 50 percent derivatives of vinyl acetate, except those polymerized from aromatic or modified aromatic monomers | Free |
| 3904.30.60 | Vinyl chloride-vinyl acetate copolymers: other | 5.3% |
| 3904.40.00 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms: other vinyl chloride copolymers | 5.3% |
| 3904.50.00 | Vinylidene chloride polymers | 6.5% |
| 3904.61.00 | Polytetrafluoroethylene (PTFE) | 5.8% |
| 3904.69.10 | Other: elastomeric | Free |
| 3904.69.50 | Other: other | 6.5% |
| 3904.90.10 | Other: elastomeric | Free |
| 3904.90.50 | Other: other | 6.5% |