HTS heading · chapter 39
3905
Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms
Analysis
Heading 3905 of the Harmonized Tariff Schedule covers polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms. It divides into 7 six-digit subheadings and 9 eight-digit tariff lines, with 9 ten-digit statistical suffixes below them.
1 of its 9 lines with a percentage rate are duty-free at the general rate (11%) and 8 are dutiable, from duty-free up to 5.3%. The median line pays 4%.
The spread of 5.3 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.3%, applies to 3905.91.50 (copolymers: other) and 3905.99.80 (other: other).
The largest subheadings are 3905.91 (copolymers, 2 lines), 3905.99 (other, 2 lines), 3905.12 (unnamed, 1 line) and 3905.19 (unnamed, 1 line).
Its median rate of 4% sits at the 30th 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). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3905.12.00 | In aqueous dispersion | 4% |
| 3905.19.00 | Poly(vinyl acetate): other | 4% |
| 3905.21.00 | In aqueous dispersion | 4% |
| 3905.29.00 | Vinyl acetate copolymers: other | 4% |
| 3905.30.00 | Poly(vinyl alcohol), whether or not containing unhydrolyzed acetate groups | 3.2% |
| 3905.91.10 | Containing by weight 50 percent or more of derivatives of vinyl acetate | 4% |
| 3905.91.50 | Copolymers: other | 5.3% |
| 3905.99.30 | Polyvinyl carbazole (including adjuvants) | Free |
| 3905.99.80 | Other: other | 5.3% |