Chapter 39 covers plastics and articles thereof, including polymers in primary forms, synthetic resins, plastic materials, and certain semi-finished products and articles. This chapter classifies products based on the chemical structure, source, and processing stage of polymers, where primary forms include liquid, paste, block, powder, and other unformed states. Heading 3904 covers polymers of vinyl chloride or other halogenated olefins in primary forms, including polyvinyl chloride (PVC), vinyl chloride-vinyl acetate copolymers, etc. This heading is further subdivided based on whether other substances are mixed in, polymerization process, etc. The first 2 digits 39 represent Chapter 39, plastics and articles thereof; digits 3-4, 04, represent heading 3904, namely polymers of vinyl chloride or other halogenated olefins in primary forms; digits 5-6, 10, represent subheading 390410, specifically polyvinyl chloride in primary forms, not mixed with any other substances. This subheading includes only pure polyvinyl chloride, without any other added ingredients. This commodity is polyvinyl chloride in primary forms, not mixed with any other substances, which conforms to the description of 390410. If plasticizers, stabilizers, or other additives are mixed in, it should be classified under 390421 (non-plasticized) or 390422 (plasticized); if it is a vinyl chloride copolymer, it should be classified under 390430 or 390440.
Chapter
Chapter 39 covers plastics and articles thereof, including polymers in primary forms, synthetic resins, plastic materials, and certain semi-finished products and articles. This chapter classifies products based on the chemical structure, source, and processing stage of polymers, where primary forms include liquid, paste, block, powder, and other unformed states.
Heading
Heading 3904 covers polymers of vinyl chloride or other halogenated olefins in primary forms, including polyvinyl chloride (PVC), vinyl chloride-vinyl acetate copolymers, etc. This heading is further subdivided based on whether other substances are mixed in, polymerization process, etc.
Digit Breakdown
The first 2 digits 39 represent Chapter 39, plastics and articles thereof; digits 3-4, 04, represent heading 3904, namely polymers of vinyl chloride or other halogenated olefins in primary forms; digits 5-6, 10, represent subheading 390410, specifically polyvinyl chloride in primary forms, not mixed with any other substances. This subheading includes only pure polyvinyl chloride, without any other added ingredients.
Classification Basis
This commodity is polyvinyl chloride in primary forms, not mixed with any other substances, which conforms to the description of 390410. If plasticizers, stabilizers, or other additives are mixed in, it should be classified under 390421 (non-plasticized) or 390422 (plasticized); if it is a vinyl chloride copolymer, it should be classified under 390430 or 390440.
📝 Declaration Elements
Product Name: The specific name of the declared commodity, such as polyvinyl chloride resin, PVC resin, etc. Appearance: Describe the physical form of the primary shape, such as powder, granules, paste, etc. Composition Content: The percentage content of polyvinyl chloride; it is necessary to specify whether other substances are contained Source: Indicate whether it is a homopolymer or copolymer, such as "vinyl chloride homopolymer" Brand: The manufacturer or brand name; if there is no brand, fill in "None" Model: The specification and model of the product, such as degree of polymerization, K value, etc. Use: Main application fields, such as pipes, profiles, films, etc. Packaging Specification: Packaging method and weight per unit, such as 25kg/bag Product Name: Polyvinyl chloride resin; Appearance: White powder; Composition Content: Polyvinyl chloride >= 99.5%; Source: Vinyl chloride homopolymer; Brand: XX brand; Model: SG-5; Use: Used for producing rigid pipes; Packaging Specification: 25kg/bag. Failure to distinguish homopolymers from copolymers, resulting in incorrect subheading. Ignoring whether other substances are mixed in, leading to incorrect classification under 390421 or 390422. Inaccurate appearance description, such as reporting powder as granules.
Product Name
The specific name of the declared commodity, such as polyvinyl chloride resin, PVC resin, etc.
⚠️ Writing only "plastic" or "PVC" is too general
Appearance
Describe the physical form of the primary shape, such as powder, granules, paste, etc.
⚠️ Reporting granular form incorrectly as "block form"
Composition Content
The percentage content of polyvinyl chloride; it is necessary to specify whether other substances are contained
⚠️ Failure to indicate whether additives are mixed in, resulting in incorrect classification
Source
Indicate whether it is a homopolymer or copolymer, such as "vinyl chloride homopolymer"
⚠️ Reporting a copolymer incorrectly as a homopolymer
Brand
The manufacturer or brand name; if there is no brand, fill in "None"
⚠️ Omitting brand information
Model
The specification and model of the product, such as degree of polymerization, K value, etc.
⚠️ Incomplete model entry or inconsistency with the actual product
Use
Main application fields, such as pipes, profiles, films, etc.
⚠️ Use description is too broad
Packaging Specification
Packaging method and weight per unit, such as 25kg/bag
⚠️ Failure to indicate the packaging unit
Example： Product Name: Polyvinyl chloride resin; Appearance: White powder; Composition Content: Polyvinyl chloride >= 99.5%; Source: Vinyl chloride homopolymer; Brand: XX brand; Model: SG-5; Use: Used for producing rigid pipes; Packaging Specification: 25kg/bag.
Common Mistakes：
Failure to distinguish homopolymers from copolymers, resulting in incorrect subheading.
Ignoring whether other substances are mixed in, leading to incorrect classification under 390421 or 390422.
Inaccurate appearance description, such as reporting powder as granules.
🎯 Classification Logic
The core basis for classification is: 1. The commodity is in primary forms; 2. The composition is polyvinyl chloride not mixed with other substances; 3. It is a vinyl chloride homopolymer. It is necessary to combine the Explanatory Notes to the Tariff and customs classification decisions to ensure conformity with the description of 390410. 390421 Non-plasticized polyvinyl chloride: 390421 is non-plasticized polyvinyl chloride not mixed with other substances, but generally refers to non-plasticized, i.e., without added plasticizers, whereas 390410 is pure polyvinyl chloride containing no additives. 390422 Plasticized polyvinyl chloride: 390422 is plasticized polyvinyl chloride, i.e., polyvinyl chloride mixed with plasticizers, whereas 390410 is pure polyvinyl chloride not mixed with other substances. 390430 Vinyl chloride-vinyl acetate copolymers: 390430 is a copolymer of vinyl chloride and vinyl acetate, whereas 390410 is a vinyl chloride homopolymer. 390440 Other vinyl chloride copolymers: 390440 is other vinyl chloride copolymers, such as copolymers with maleates, etc., whereas 390410 is a homopolymer. Is it confirmed to be in primary forms? Is it not mixed with other substances? Is it a vinyl chloride homopolymer? Is it distinguished from 390421 and 390422? Is it distinguished from 390430 and 390440?
Basis
The core basis for classification is: 1. The commodity is in primary forms; 2. The composition is polyvinyl chloride not mixed with other substances; 3. It is a vinyl chloride homopolymer. It is necessary to combine the Explanatory Notes to the Tariff and customs classification decisions to ensure conformity with the description of 390410.
Confused Codes：
390421 - Non-plasticized polyvinyl chloride
390421 is non-plasticized polyvinyl chloride not mixed with other substances, but generally refers to non-plasticized, i.e., without added plasticizers, whereas 390410 is pure polyvinyl chloride containing no additives.
390422 - Plasticized polyvinyl chloride
390422 is plasticized polyvinyl chloride, i.e., polyvinyl chloride mixed with plasticizers, whereas 390410 is pure polyvinyl chloride not mixed with other substances.
390430 - Vinyl chloride-vinyl acetate copolymers
390430 is a copolymer of vinyl chloride and vinyl acetate, whereas 390410 is a vinyl chloride homopolymer.
390440 - Other vinyl chloride copolymers
390440 is other vinyl chloride copolymers, such as copolymers with maleates, etc., whereas 390410 is a homopolymer.
Self-Check：
✓ Is it confirmed to be in primary forms?
✓ Is it not mixed with other substances?
✓ Is it a vinyl chloride homopolymer?
✓ Is it distinguished from 390421 and 390422?
✓ Is it distinguished from 390430 and 390440?
❓ FAQ
How can it be determined whether polyvinyl chloride belongs under 390410? The following must all be satisfied: 1. Primary forms (powder, granules, paste, etc.); 2. Not mixed with other substances (such as plasticizers, stabilizers, etc.); 3. It is a vinyl chloride homopolymer. If additives are mixed in, it is classified under 390421 or 390422; if it is a copolymer, it is classified under 390430 or 390440. What is the main difference between 390410 and 390421? 390410 is pure polyvinyl chloride not mixed with other substances, whereas 390421 is non-plasticized polyvinyl chloride, generally referring to polyvinyl chloride without added plasticizers but which may contain other additives (such as stabilizers, fillers, etc.). The key difference between the two lies in whether other substances are mixed in. When declaring 390410, how should the composition content be filled in? The percentage content of polyvinyl chloride should be indicated, and it should be clearly stated whether other substances are contained. If other substances are contained, the specific ingredients and contents should be listed so that customs can determine whether it is still classified under 390410. If polyvinyl chloride resin contains a small amount of impurities, does it affect classification? If the impurities are unavoidable residues in the production process and do not change the basic properties of polyvinyl chloride, they generally do not affect classification under 390410. However, if the impurities are intentionally added, they may be regarded as other substances mixed in, and classification under another subheading may be required. How can the import tariff rate for 390410 be checked? The latest tariff rate can be checked through the official website of the General Administration of Customs, China International Trade Single Window, or the Import and Export Tariff of the People's Republic of China. Tariff rates may change due to country, trade agreements, etc., and the latest official publication should be taken as authoritative. For cross-border e-commerce retail export of polyvinyl chloride resin, can 390410 be used? Yes, but it is necessary to ensure that the commodity conforms to the description of 390410. Cross-border e-commerce exports must be declared according to the actual commodity; if it is pure polyvinyl chloride in primary forms, 390410 is used; if it is an article, it is classified under another code. Are there regulatory conditions for commodities under 390410? According to the Customs Import and Export Tariff, 390410 may involve regulatory conditions such as A (Inbound Goods Clearance Form), etc. The latest tariff should be checked for specifics. It is recommended to consult the local customs or review official documents before declaration. How can classification errors under 390410 be avoided? Recommendations: 1. Accurately understand the commodity composition and processing state; 2. Refer to the Explanatory Notes to the Tariff and classification decisions; 3. Apply for advance classification when necessary; 4. Keep relevant documents for customs verification.
Q: How can it be determined whether polyvinyl chloride belongs under 390410?
A: The following must all be satisfied: 1. Primary forms (powder, granules, paste, etc.); 2. Not mixed with other substances (such as plasticizers, stabilizers, etc.); 3. It is a vinyl chloride homopolymer. If additives are mixed in, it is classified under 390421 or 390422; if it is a copolymer, it is classified under 390430 or 390440.
Q: What is the main difference between 390410 and 390421?
A: 390410 is pure polyvinyl chloride not mixed with other substances, whereas 390421 is non-plasticized polyvinyl chloride, generally referring to polyvinyl chloride without added plasticizers but which may contain other additives (such as stabilizers, fillers, etc.). The key difference between the two lies in whether other substances are mixed in.
Q: When declaring 390410, how should the composition content be filled in?
A: The percentage content of polyvinyl chloride should be indicated, and it should be clearly stated whether other substances are contained. If other substances are contained, the specific ingredients and contents should be listed so that customs can determine whether it is still classified under 390410.
Q: If polyvinyl chloride resin contains a small amount of impurities, does it affect classification?
A: If the impurities are unavoidable residues in the production process and do not change the basic properties of polyvinyl chloride, they generally do not affect classification under 390410. However, if the impurities are intentionally added, they may be regarded as other substances mixed in, and classification under another subheading may be required.
Q: How can the import tariff rate for 390410 be checked?
A: The latest tariff rate can be checked through the official website of the General Administration of Customs, China International Trade Single Window, or the Import and Export Tariff of the People's Republic of China. Tariff rates may change due to country, trade agreements, etc., and the latest official publication should be taken as authoritative.
Q: For cross-border e-commerce retail export of polyvinyl chloride resin, can 390410 be used?
A: Yes, but it is necessary to ensure that the commodity conforms to the description of 390410. Cross-border e-commerce exports must be declared according to the actual commodity; if it is pure polyvinyl chloride in primary forms, 390410 is used; if it is an article, it is classified under another code.
Q: Are there regulatory conditions for commodities under 390410?
A: According to the Customs Import and Export Tariff, 390410 may involve regulatory conditions such as A (Inbound Goods Clearance Form), etc. The latest tariff should be checked for specifics. It is recommended to consult the local customs or review official documents before declaration.
Q: How can classification errors under 390410 be avoided?
A: Recommendations: 1. Accurately understand the commodity composition and processing state; 2. Refer to the Explanatory Notes to the Tariff and classification decisions; 3. Apply for advance classification when necessary; 4. Keep relevant documents for customs verification.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.