Chapter 39 is the general chapter for plastics and articles thereof in the HS classification system, covering polymers in primary forms (such as resins, granules, powders, liquids, and pastes), waste, parings and scrap, as well as semi-manufactures and finished plastic articles. This chapter is divided into four major heading groups by polymer origin: 3901-3914 are polymers in primary forms, 3915 is waste, parings and scrap, 3916-3921 are semi-manufactures and specific articles, and 3922-3926 are various finished products. The key to determining whether goods are classified under this chapter lies in whether the material is plastic (including synthetic resins, modified natural polymers, etc.) and whether it already possesses the essential character of a finished article. Heading 3904 specifically covers polymers of vinyl chloride or of other halogenated olefins, in primary forms, including polyvinyl chloride (PVC) homopolymers, vinyl chloride copolymers, and other halogen-containing olefin polymers. This heading is further divided into multiple subheadings based on whether plasticized, whether mixed with other substances, polymerization process, and monomer composition. Goods under 3904 are typically white or slightly yellow powders, granules, pastes, or emulsions, and are the basic raw materials for downstream products such as PVC pipes, profiles, cable compounds, artificial leather, and hoses. Code 390422 consists of 6 digits. The first 2 digits "39" represent the chapter, covering plastics and articles thereof, encompassing all synthetic resins and plastic materials. Digits 3-4 "04" represent the heading, covering polymers of vinyl chloride or of other halogenated olefins, in primary forms, i.e., PVC-type basic polymers. Digits 5-6 "22" represent the subheading, where "2" indicates plasticized (i.e., plasticizers or similar substances have been added to soften the material), and "2" further limits it to "other" plasticized polyvinyl chloride, distinguishing it from 390421 (non-plasticized polyvinyl chloride). Therefore, the complete meaning of 390422 is: polyvinyl chloride homopolymers or copolymers, in primary forms, plasticized, not mixed with other substances or mixed only with plasticizers, etc. This product is classified under 390422 rather than 390421, the core reason being that plasticizers have been added to give it plasticity (softness), whereas 390421 is non-plasticized PVC (rigid). If the PVC has been blended with large amounts of fillers, pigments, or other polymers to make a specialty compound, it may still be classified under 390422, but if it has been made into semi-manufactures such as plates, sheets, or film, it shifts to 3920 or 3921. If it is a vinyl chloride-vinyl acetate copolymer and plasticized, it is still classified under 390422; if it is a pure vinyl chloride homopolymer and non-plasticized, it is classified under 390421.

Product Name: The Chinese and English names of the declared goods, which should accurately reflect that the product is plasticized polyvinyl chloride, such as "Plasticized Polyvinyl Chloride (PVC) Resin." Appearance: Describe the physical form of the product, such as powder, granules, paste, emulsion, etc., as well as color and whether caked. Composition and Content: List the polyvinyl chloride resin content, plasticizer type and content, and other additive content, expressed as percentages. Plasticizer Type and Content: Specify the chemical name of the plasticizer (such as dioctyl phthalate) and its proportion, which is the key to distinguishing plasticized from non-plasticized. Polymerization Process: State whether it is suspension polymerization, emulsion polymerization, or bulk polymerization, which affects the subheading and subsequent classification. Monomer Composition: List the main monomer and comonomer (such as vinyl chloride homopolymer, vinyl chloride-vinyl acetate copolymer), and indicate the proportions. Grade and Use: Provide the manufacturer's grade and main use, such as "for cable compounds" or "for hoses," to assist in determination. Packaging Specifications: State the packaging form (bag, drum, bulk) and net weight, which affects the declared unit of measurement. Example of customs declaration elements: Product Name: Plasticized Polyvinyl Chloride Resin; Appearance: White powder; Composition and Content: PVC resin 85%, dioctyl phthalate (DOP) 12%, stabilizer 2%, lubricant 1%; Plasticizer Type and Content: DOP 12%; Polymerization Process: Suspension polymerization; Monomer Composition: Vinyl chloride homopolymer; Grade: S-1000; Use: For producing soft PVC pipes; Packaging Specifications: 25kg/bag, net weight 25kg. Mistakenly declaring plasticized PVC as non-plasticized PVC (390421), leading to classification errors and tariff differences. Filling in plasticizer content as "trace" or "appropriate amount," unable to prove plasticization, may be questioned by customs. Copolymers not indicating the comonomer, such as vinyl chloride-vinyl acetate copolymer mistakenly declared as homopolymer. Appearance description inconsistent with the actual product, such as actually being a paste but declared as powder, affecting inspection.

The core basis for classification is: 1) whether the material is in primary forms (powder, granules, paste, emulsion, etc.), excluding semi-manufactures already made into plates, sheets, film, etc.; 2) whether it is a vinyl chloride polymer or halogenated olefin polymer; 3) whether it is plasticized, i.e., whether plasticizers have been added to soften the material; 4) whether it is mixed with other substances; if mixed only with conventional additives such as plasticizers and stabilizers, it is still classified under 3904; if blended with large amounts of fillers or other polymers, it may be classified under 3904 or other headings 3901-3913. According to the Import and Export Tariff and its notes, 390422 specifically refers to plasticized polyvinyl chloride in primary forms. 390421 Non-plasticized polyvinyl chloride: 390421 is rigid PVC without added plasticizers, such as PVC resin used for pipes and profiles; 390422 is soft PVC with added plasticizers. The core difference lies in the plasticizer content; typically a plasticizer content exceeding 5% is considered plasticized. 390430 Vinyl chloride-vinyl acetate copolymers: 390430 is copolymers of vinyl chloride and vinyl acetate, whether plasticized or not; if it is a homopolymer and plasticized, it is classified under 390422. The difference lies in whether the monomer composition is a copolymer. 390440 Other vinyl chloride copolymers: 390440 covers copolymers of vinyl chloride with other monomers, such as vinyl chloride-vinylidene chloride copolymers; 390422 is limited to homopolymers or copolymers not elsewhere specified and plasticized. Judgment is based on the type of comonomer. 390450 Vinylidene chloride polymers: 390450 is vinylidene chloride homopolymers or copolymers, different from PVC. If the product is a vinylidene chloride-vinyl chloride copolymer, it is classified under 390450 rather than 390422. 390410 Unmixed polyvinyl chloride: 390410 is PVC not mixed with other substances, i.e., pure resin; 390422 is plasticized, i.e., already mixed with plasticizers. The difference lies in whether it is mixed. Confirm the product is in primary forms (powder, granules, paste, etc.), not semi-manufactures or finished products. Confirm the polymer is a vinyl chloride homopolymer or copolymer not elsewhere specified. Confirm plasticizers have been added, and the plasticizer content is typically greater than 5%. Confirm it has not been blended with large amounts of fillers or other polymers, containing only conventional additives. Confirm the declaration elements are complete, especially the plasticizer type and content, and monomer composition.

How do I check the import tariff rate corresponding to 390422? You can check through the "Import and Export Tariff" on the official website of the General Administration of Customs of China, or use the tariff inquiry function of the "Single Window." Enter HS code 390422, and the system will display the MFN rate, general rate, VAT rate, and consumption tax (if any). Note that tariff rates are subject to policy adjustments; it is recommended to refer to the latest customs announcement at the time of declaration. How to distinguish plasticized PVC from non-plasticized PVC during customs declaration? The key is whether plasticizers have been added. If the product is soft and elastic, it is usually plasticized; if hard and rigid, it is non-plasticized. When declaring, the plasticizer type and content must be provided, and customs may conduct laboratory testing. It is recommended to keep production formulas or test reports for inspection. Can products under 390422 enjoy preferential tariff rates under free trade agreements? It is necessary to confirm whether the country of origin has signed a free trade agreement with China and meets the rules of origin. For example, under agreements with ASEAN, South Korea, Australia, etc., if the product meets the origin criteria, preferential rates can be applied for. Specifically, you need to check the agreement tariff schedule and provide a certificate of origin. If calcium carbonate and other fillers are added to PVC, is it still classified under 390422? If the filler is added only in small amounts (e.g., less than 5%) and does not change the basic character, it can still be classified under 390422. However, if heavily filled (e.g., exceeding 30%), it may be regarded as a mixture, and it is necessary to determine based on the specific composition whether it is classified under other subheadings of 3904 or 3901-3913. It is recommended to provide the composition proportions. What is the difference between 390422 and 390410? 390410 is pure PVC resin not mixed with other substances, i.e., without added plasticizers, stabilizers, etc.; 390422 is plasticized, i.e., with added plasticizers. If PVC has only added stabilizers, lubricants, and other non-plasticizer additives, it may still be classified under 390410. The key is whether it contains plasticizers. Do cross-border e-commerce small parcel exports of PVC granules need to declare HS codes? Yes. All exported goods must declare HS codes for customs statistics and regulation. Small parcel exports also need to fill in the customs declaration form or list. If it is a sample or low-value goods, simplified declaration may be used, but the code must still be accurate; otherwise, it may affect tax refunds or create compliance risks. Are products under 390422 subject to anti-dumping duties? Some PVC products may be subject to anti-dumping measures, such as PVC resin from specific countries. It is necessary to check announcements from the General Administration of Customs or the trade remedy information website to confirm whether the country of origin and manufacturer are on the anti-dumping list. If involved, a certificate of origin and manufacturer information must be provided. Can I write the plasticizer content as "about 10%" when declaring? Not recommended. Customs requires precise declaration, and specific values should be provided, such as "10.5%." Vague expressions may lead to classification questions or inspection. If precision is not possible, a range may be provided but must be supported by a test report. It is best to confirm the exact content with the supplier.