Chapter 39 covers plastics and articles thereof, including polymers in primary forms, waste and scrap, and semi-finished products. This chapter is subdivided by polymer type and form, and is an important chapter for the classification of chemical products. Heading 3904 covers polymers of vinyl chloride or of other halogenated olefins, in primary forms, including polyvinyl chloride, vinyl chloride-vinyl acetate copolymers, etc. These polymers are usually in the form of powder, granules, or liquid, and are used to manufacture plastic products. The first 2 digits, 39, indicate Chapter 39, Plastics and articles thereof; digits 3-4, 04, indicate heading 3904, namely polymers of vinyl chloride or of other halogenated olefins, in primary forms; digits 5-6, 30, indicate subheading 390430, specifically vinyl chloride-vinyl acetate copolymers, in primary forms. This subheading further distinguishes copolymers from other homopolymers or copolymers. The product is a copolymer of vinyl chloride and vinyl acetate, in primary forms, and therefore meets the description of heading 3904. If it were a polyvinyl chloride homopolymer, it would be classified under 390410; if it were another copolymer, it might be classified under 390440-390450, etc.

Product name: Fill in the standard name of the commodity, such as vinyl chloride-vinyl acetate copolymer. Appearance: Describe the appearance and form of the commodity, such as powder, granules, liquid, etc. Composition and content: Indicate the proportion of vinyl chloride and vinyl acetate monomer units, as well as the content of other additives. Source: State whether it is in primary forms or waste and scrap, and whether it is recycled material. Brand: Fill in the manufacturer or brand name; if there is no brand, write none. Model: Fill in the model or specification of the product. Use: Explain the main use of the copolymer, such as coatings, adhesives, etc. Product name: vinyl chloride-vinyl acetate copolymer; Appearance: white powder; Composition and content: vinyl chloride 85%, vinyl acetate 15%; Source: primary forms; Brand: none; Model: VINNOL E 15/45; Use: used to manufacture coatings and adhesives. Mistakenly classifying the copolymer as a homopolymer, resulting in an incorrect code. Failure to provide the vinyl acetate content, affecting classification. Declaring waste and scrap as primary forms, violating customs regulations.

The core basis for classification is that the commodity is in primary forms and is a copolymer of vinyl chloride and vinyl acetate. According to HS rules, copolymers should be classified under the corresponding heading according to their predominant monomer unit, but heading 3904 explicitly lists vinyl chloride-vinyl acetate copolymers, so it is directly classified under 390430. 390410 Polyvinyl chloride, in primary forms: Polyvinyl chloride is a homopolymer and does not contain vinyl acetate comonomer, whereas 390430 is a copolymer. 390440 Other vinyl chloride copolymers, in primary forms: 390440 covers other vinyl chloride copolymers other than vinyl chloride-vinyl acetate copolymer, such as vinyl chloride-ethylene copolymer. 390450 Vinylidene chloride polymers, in primary forms: Vinylidene chloride polymers differ chemically from vinyl chloride-vinyl acetate copolymers. 390130 Ethylene-vinyl acetate copolymers, in primary forms: 390130 is a copolymer of ethylene and vinyl acetate and does not contain vinyl chloride monomer. Is it in primary forms? Does it contain both vinyl chloride and vinyl acetate monomers? Is the vinyl acetate content in the copolymer? Is it waste and scrap? Is it mixed with other polymers?

How can I check the tariff rate for 390430? The latest tariff rate can be checked through the official website of the General Administration of Customs or the International Trade Single Window. Rates may change due to country, trade agreements, etc., and the official publication should prevail. What is the difference between vinyl chloride-vinyl acetate copolymer and polyvinyl chloride? Polyvinyl chloride is a vinyl chloride homopolymer, while vinyl chloride-vinyl acetate copolymer is a copolymer of vinyl chloride and vinyl acetate. The latter has better flexibility and solubility and is classified under a different HS code. Is it necessary to provide the comonomer ratio when declaring? Yes, the comonomer ratio is key to classification. In particular, the vinyl acetate content affects whether it is classified under 390430 or another subheading, and it must be declared truthfully. If the copolymer is in emulsion form, is it still classified under 390430? Yes, primary forms include emulsions, dispersions, etc. As long as it meets the definition of a copolymer, it is still classified under 390430. What is the criterion for distinguishing 390430 from 390440? 390430 specifically refers to vinyl chloride-vinyl acetate copolymer, while 390440 covers other vinyl chloride copolymers, such as vinyl chloride-maleate copolymer. The key to distinction is the type of comonomer. What regulatory conditions are required for importing this commodity? Contracts, invoices, packing lists, composition test reports, etc. must be provided in accordance with customs regulations. Some countries may require an MSDS, subject to customs requirements. If the vinyl acetate content in the copolymer exceeds 50%, is it still classified under 390430? HS code 390430 does not specify an upper limit for vinyl acetate content, but if vinyl acetate is the predominant monomer, it may be classified as another copolymer, and the chapter notes should be consulted. What is the export tax rebate rate for this code? Export tax rebate rates are subject to adjustment. The latest rebate rate can be checked through the State Taxation Administration or customs, and the official publication should prevail.