Chapter 39 covers plastics and articles thereof, including polymers in primary forms, waste and scrap, semi-manufactures and finished products. This chapter classifies headings by polymer type, such as polyethylene, polyvinyl chloride, polystyrene, etc. Primary forms include liquid, paste, block, powder, etc. The chapter notes provide a strict definition of "primary forms," and classification requires first determining whether the goods qualify as primary forms. Heading 3904 covers polymers of vinyl chloride or of other halogenated olefins, in primary forms, including polyvinyl chloride (PVC) and its copolymers. This heading is further subdivided according to whether the polymer is plasticized or mixed with other substances. Non-plasticized polyvinyl chloride refers to homopolymers to which no plasticizer has been added, retaining rigid properties. 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 of other halogenated olefins, in primary forms; digits 5-6, 21, represent subheading 390421, specifically non-plasticized polyvinyl chloride. Here, "non-plasticized" means no plasticizer has been added, distinguishing it from plasticized 390422. This subheading covers only homopolymers and does not include copolymers (e.g., vinyl chloride-vinyl acetate copolymers are classified under 390430). The goods are non-plasticized polyvinyl chloride in primary forms, with no plasticizer added, and are a vinyl chloride homopolymer, meeting the description of subheading 390421. If plasticized, they would be classified under 390422; if a vinyl chloride copolymer, under 390430; if waste and scrap, under 3915. Therefore, based on composition and physical state, they are correctly classified under 390421.
Chapter
Chapter 39 covers plastics and articles thereof, including polymers in primary forms, waste and scrap, semi-manufactures and finished products. This chapter classifies headings by polymer type, such as polyethylene, polyvinyl chloride, polystyrene, etc. Primary forms include liquid, paste, block, powder, etc. The chapter notes provide a strict definition of "primary forms," and classification requires first determining whether the goods qualify as primary forms.
Heading
Heading 3904 covers polymers of vinyl chloride or of other halogenated olefins, in primary forms, including polyvinyl chloride (PVC) and its copolymers. This heading is further subdivided according to whether the polymer is plasticized or mixed with other substances. Non-plasticized polyvinyl chloride refers to homopolymers to which no plasticizer has been added, retaining rigid properties.
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 of other halogenated olefins, in primary forms; digits 5-6, 21, represent subheading 390421, specifically non-plasticized polyvinyl chloride. Here, "non-plasticized" means no plasticizer has been added, distinguishing it from plasticized 390422. This subheading covers only homopolymers and does not include copolymers (e.g., vinyl chloride-vinyl acetate copolymers are classified under 390430).
Classification Basis
The goods are non-plasticized polyvinyl chloride in primary forms, with no plasticizer added, and are a vinyl chloride homopolymer, meeting the description of subheading 390421. If plasticized, they would be classified under 390422; if a vinyl chloride copolymer, under 390430; if waste and scrap, under 3915. Therefore, based on composition and physical state, they are correctly classified under 390421.
📝 Declaration Elements
Product Name: The specific name of the declared goods, such as "non-plasticized polyvinyl chloride resin," which must be consistent with the HS code description. Appearance: Describe the physical form of the primary form, such as powder, granules, blocks, etc., which must conform to the chapter notes' definition of primary forms. Composition and Content: Indicate the vinyl chloride monomer unit content, usually ≥95%, and list additives such as stabilizers, lubricants, etc. Source: State whether it is a homopolymer or copolymer, and whether it has undergone chemical modification. Brand: Declare the manufacturer or brand, such as "Shin-Etsu," "Formosa Plastics," etc. Model: Declare the specific grade or model, such as SG-5, S-1000, etc., used to distinguish different uses. Use: Explain the main use, such as for producing pipes, profiles, rigid sheets, etc. Packaging Specifications: Declare the packaging method and net weight, such as 25kg/bag, 500kg/box, etc. Product Name: Non-plasticized polyvinyl chloride resin; Appearance: White powder; Composition and Content: Vinyl chloride monomer unit ≥99%, stabilizer ≤1%; Source: Homopolymer; Brand: Shin-Etsu; Model: SG-5; Use: For producing rigid pipes; Packaging Specifications: 25kg/bag, net weight 1000kg. Mistakenly declaring PVC with added plasticizer as non-plasticized, leading to classification errors. Mistakenly classifying vinyl chloride copolymers (such as vinyl chloride-vinyl acetate resin) under 390421, when they should actually be classified under 390430. Declaring recycled plastic waste as primary forms, when it should be classified under 3915.
Product Name
The specific name of the declared goods, such as "non-plasticized polyvinyl chloride resin," which must be consistent with the HS code description.
⚠️ Incorrectly writing "PVC plastic pellets" or "polyvinyl chloride paste resin" without indicating non-plasticized.
Appearance
Describe the physical form of the primary form, such as powder, granules, blocks, etc., which must conform to the chapter notes' definition of primary forms.
⚠️ Incorrectly declaring finished sheets or pipes as primary forms.
Composition and Content
Indicate the vinyl chloride monomer unit content, usually ≥95%, and list additives such as stabilizers, lubricants, etc.
⚠️ Failing to indicate additives or mistakenly including plasticizers in the composition.
Source
State whether it is a homopolymer or copolymer, and whether it has undergone chemical modification.
⚠️ Declaring vinyl chloride-vinyl acetate copolymer as a homopolymer.
Brand
Declare the manufacturer or brand, such as "Shin-Etsu," "Formosa Plastics," etc.
⚠️ Brand inconsistent with the actual goods or not declared.
Model
Declare the specific grade or model, such as SG-5, S-1000, etc., used to distinguish different uses.
⚠️ Incorrect model declaration or inconsistent with composition.
Use
Explain the main use, such as for producing pipes, profiles, rigid sheets, etc.
⚠️ Use description too broad, such as "industrial use."
Packaging Specifications
Declare the packaging method and net weight, such as 25kg/bag, 500kg/box, etc.
⚠️ Inaccurate net weight declaration or inconsistent with accompanying documents.
Example： Product Name: Non-plasticized polyvinyl chloride resin; Appearance: White powder; Composition and Content: Vinyl chloride monomer unit ≥99%, stabilizer ≤1%; Source: Homopolymer; Brand: Shin-Etsu; Model: SG-5; Use: For producing rigid pipes; Packaging Specifications: 25kg/bag, net weight 1000kg.
Common Mistakes：
Mistakenly declaring PVC with added plasticizer as non-plasticized, leading to classification errors.
Mistakenly classifying vinyl chloride copolymers (such as vinyl chloride-vinyl acetate resin) under 390421, when they should actually be classified under 390430.
Declaring recycled plastic waste as primary forms, when it should be classified under 3915.
🎯 Classification Logic
The core basis for classification is: 1) whether the goods are in primary forms (conforming to Chapter Note 6); 2) whether they are a vinyl chloride homopolymer; 3) whether no plasticizer has been added. If the above conditions are met, they are classified under 390421. If a plasticizer is added, under 390422; if a copolymer, under 390430; if waste and scrap, under 3915. 390422 Plasticized polyvinyl chloride: A plasticizer has been added, usually used for soft products, whereas 390421 is non-plasticized, used for rigid products. 390430 Vinyl chloride copolymers: Contains other monomer units (such as vinyl acetate), whereas 390421 is a homopolymer with monomer units ≥95%. 390410 Unmixed polyvinyl chloride: 390410 is polyvinyl chloride not mixed with other substances, whereas 390421 may contain a small amount of additives (such as stabilizers) but is non-plasticized. 391510 Polyvinyl chloride waste and scrap: Waste and scrap is recycled plastic, whereas 390421 is virgin material in primary forms. Is it in primary forms? Is it a vinyl chloride homopolymer? Has no plasticizer been added? Does it contain other monomers? Is it virgin material rather than waste and scrap?
Basis
The core basis for classification is: 1) whether the goods are in primary forms (conforming to Chapter Note 6); 2) whether they are a vinyl chloride homopolymer; 3) whether no plasticizer has been added. If the above conditions are met, they are classified under 390421. If a plasticizer is added, under 390422; if a copolymer, under 390430; if waste and scrap, under 3915.
Confused Codes：
390422 - Plasticized polyvinyl chloride
A plasticizer has been added, usually used for soft products, whereas 390421 is non-plasticized, used for rigid products.
390430 - Vinyl chloride copolymers
Contains other monomer units (such as vinyl acetate), whereas 390421 is a homopolymer with monomer units ≥95%.
390410 - Unmixed polyvinyl chloride
390410 is polyvinyl chloride not mixed with other substances, whereas 390421 may contain a small amount of additives (such as stabilizers) but is non-plasticized.
391510 - Polyvinyl chloride waste and scrap
Waste and scrap is recycled plastic, whereas 390421 is virgin material in primary forms.
Self-Check：
✓ Is it in primary forms?
✓ Is it a vinyl chloride homopolymer?
✓ Has no plasticizer been added?
✓ Does it contain other monomers?
✓ Is it virgin material rather than waste and scrap?
❓ FAQ
How can I check the import tariff rate for 390421? You can check the latest tariff rates through the official website of the General Administration of Customs of China or the International Trade Single Window, or consult a customs broker. Tariff rates vary by country and trade agreement (such as RCEP), and a certificate of origin is required. How can non-plasticized polyvinyl chloride and plasticized polyvinyl chloride be distinguished during declaration? The key is whether a plasticizer has been added. Non-plasticized PVC is highly rigid and used for pipes and profiles; plasticized PVC is soft and used for wires, cables, and hoses. During declaration, a composition test report must be provided specifying the plasticizer content. What is the difference between 390421 and 390410? 390410 refers to polyvinyl chloride not mixed with other substances, i.e., pure PVC resin containing no additives; 390421 allows a small amount of additives (such as stabilizers and lubricants) but no plasticizer. If pure PVC has no additives, it should be classified under 390410. Can vinyl chloride copolymers be classified under 390421? No. 390421 applies only to vinyl chloride homopolymers, i.e., those with a vinyl chloride monomer unit content of ≥95%. If the vinyl chloride unit in a copolymer is less than 95%, it should be classified under 390430. For example, vinyl chloride-vinyl acetate copolymer is classified under 390430. Under which code should recycled PVC scraps be classified? Recycled PVC waste and scrap should be classified under 3915, specifically 391510 (waste and scrap of polyvinyl chloride). However, note that if the waste and scrap is pelletized and remains in primary forms without added plasticizer, it may still be classified under 390421, provided it meets the definition of virgin material. When declaring 390421, how should the composition and content be filled in? The vinyl chloride monomer unit content (usually ≥95%) must be indicated, and all additives and their contents must be listed. For example: vinyl chloride ≥99%, stabilizer ≤1%. If a plasticizer is contained, it cannot be classified under 390421. What is the export tax rebate for 390421? The export tax rebate rate must be checked according to the national policy of the current year, and can be obtained from the website of the State Taxation Administration or the General Administration of Customs. Different products may have different rebate rates, and it is advisable to consult a professional tax advisor. How can one determine whether PVC resin is non-plasticized? This can be determined by testing the plasticizer content. If none is detected or the content is extremely low (usually <1%), and the product is highly rigid, it can be considered non-plasticized. The manufacturer's technical data sheet (TDS) may also be referenced.
Q: How can I check the import tariff rate for 390421?
A: You can check the latest tariff rates through the official website of the General Administration of Customs of China or the International Trade Single Window, or consult a customs broker. Tariff rates vary by country and trade agreement (such as RCEP), and a certificate of origin is required.
Q: How can non-plasticized polyvinyl chloride and plasticized polyvinyl chloride be distinguished during declaration?
A: The key is whether a plasticizer has been added. Non-plasticized PVC is highly rigid and used for pipes and profiles; plasticized PVC is soft and used for wires, cables, and hoses. During declaration, a composition test report must be provided specifying the plasticizer content.
Q: What is the difference between 390421 and 390410?
A: 390410 refers to polyvinyl chloride not mixed with other substances, i.e., pure PVC resin containing no additives; 390421 allows a small amount of additives (such as stabilizers and lubricants) but no plasticizer. If pure PVC has no additives, it should be classified under 390410.
Q: Can vinyl chloride copolymers be classified under 390421?
A: No. 390421 applies only to vinyl chloride homopolymers, i.e., those with a vinyl chloride monomer unit content of ≥95%. If the vinyl chloride unit in a copolymer is less than 95%, it should be classified under 390430. For example, vinyl chloride-vinyl acetate copolymer is classified under 390430.
Q: Under which code should recycled PVC scraps be classified?
A: Recycled PVC waste and scrap should be classified under 3915, specifically 391510 (waste and scrap of polyvinyl chloride). However, note that if the waste and scrap is pelletized and remains in primary forms without added plasticizer, it may still be classified under 390421, provided it meets the definition of virgin material.
Q: When declaring 390421, how should the composition and content be filled in?
A: The vinyl chloride monomer unit content (usually ≥95%) must be indicated, and all additives and their contents must be listed. For example: vinyl chloride ≥99%, stabilizer ≤1%. If a plasticizer is contained, it cannot be classified under 390421.
Q: What is the export tax rebate for 390421?
A: The export tax rebate rate must be checked according to the national policy of the current year, and can be obtained from the website of the State Taxation Administration or the General Administration of Customs. Different products may have different rebate rates, and it is advisable to consult a professional tax advisor.
Q: How can one determine whether PVC resin is non-plasticized?
A: This can be determined by testing the plasticizer content. If none is detected or the content is extremely low (usually <1%), and the product is highly rigid, it can be considered non-plasticized. The manufacturer's technical data sheet (TDS) may also be referenced.
⚠️ 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.