Chapter 39 covers plastics and articles thereof, including polymers in primary forms, elastomers other than synthetic rubber, and semi-manufactures and articles of plastics. Plastics in this chapter refer to high molecular compounds synthesized by chemical methods such as polymerization and polycondensation, or products obtained by chemical modification of natural high polymers. Primary forms include liquid, paste, block, powder, granule, flake, etc., but do not include finished products made into specific shapes. This chapter is divided into two subchapters: the first subchapter covers primary forms, and the second subchapter covers waste, parings and scrap, and articles. Heading 3904 covers polymers of vinyl chloride or of other halogenated olefins, in primary forms. Specifically, it includes polyvinyl chloride (PVC), polytetrafluoroethylene (PTFE), polychlorotrifluoroethylene, polyvinylidene chloride, etc. These polymers are all obtained by polymerization of halogenated olefins and have excellent chemical resistance, heat resistance, and electrical insulation properties. This heading only includes polymers in primary forms, such as emulsions, dispersions, powders, granules, blocks, etc., and does not include products processed into sheets, plates, films, tubes, or other shapes. Code 390461 consists of 6 digits. The first 2 digits "39" represent Chapter 39, i.e., plastics and articles thereof; digits 3-4 "04" represent heading 3904, i.e., polymers of vinyl chloride or of other halogenated olefins, in primary forms; digits 5-6 "61" represent subheading 390461, i.e., polytetrafluoroethylene in primary forms. In the HS classification, the subheading further subdivides halogenated olefin polymers, where 390461 specifically refers to PTFE, while 390469 covers other halogenated olefin polymers. Therefore, this code fully represents polytetrafluoroethylene in primary forms. Polytetrafluoroethylene (PTFE) is a polymer of tetrafluoroethylene monomer and belongs to halogenated olefin polymers. Its primary forms (such as powder, granules, dispersions) conform to the description of heading 3904, and subheading 390461 explicitly lists PTFE, so it is classified under this code. If PTFE has been made into sheets, plates, films, etc., it is classified under other headings of Chapter 39 (such as 3920); if it is waste and scrap, it is classified under 3915.
Chapter
Chapter 39 covers plastics and articles thereof, including polymers in primary forms, elastomers other than synthetic rubber, and semi-manufactures and articles of plastics. Plastics in this chapter refer to high molecular compounds synthesized by chemical methods such as polymerization and polycondensation, or products obtained by chemical modification of natural high polymers. Primary forms include liquid, paste, block, powder, granule, flake, etc., but do not include finished products made into specific shapes. This chapter is divided into two subchapters: the first subchapter covers primary forms, and the second subchapter covers waste, parings and scrap, and articles.
Heading
Heading 3904 covers polymers of vinyl chloride or of other halogenated olefins, in primary forms. Specifically, it includes polyvinyl chloride (PVC), polytetrafluoroethylene (PTFE), polychlorotrifluoroethylene, polyvinylidene chloride, etc. These polymers are all obtained by polymerization of halogenated olefins and have excellent chemical resistance, heat resistance, and electrical insulation properties. This heading only includes polymers in primary forms, such as emulsions, dispersions, powders, granules, blocks, etc., and does not include products processed into sheets, plates, films, tubes, or other shapes.
Digit Breakdown
Code 390461 consists of 6 digits. The first 2 digits "39" represent Chapter 39, i.e., plastics and articles thereof; digits 3-4 "04" represent heading 3904, i.e., polymers of vinyl chloride or of other halogenated olefins, in primary forms; digits 5-6 "61" represent subheading 390461, i.e., polytetrafluoroethylene in primary forms. In the HS classification, the subheading further subdivides halogenated olefin polymers, where 390461 specifically refers to PTFE, while 390469 covers other halogenated olefin polymers. Therefore, this code fully represents polytetrafluoroethylene in primary forms.
Classification Basis
Polytetrafluoroethylene (PTFE) is a polymer of tetrafluoroethylene monomer and belongs to halogenated olefin polymers. Its primary forms (such as powder, granules, dispersions) conform to the description of heading 3904, and subheading 390461 explicitly lists PTFE, so it is classified under this code. If PTFE has been made into sheets, plates, films, etc., it is classified under other headings of Chapter 39 (such as 3920); if it is waste and scrap, it is classified under 3915.
📝 Declaration Elements
Product Name: The Chinese and foreign language names of the declared commodity, which should accurately reflect the product attributes, such as "polytetrafluoroethylene resin" or "PTFE dispersion". Appearance: Describe the physical form of the commodity, such as powder, granules, emulsion, dispersion, etc., which should be consistent with the actual goods. Composition and Content: Indicate the percentage content of polytetrafluoroethylene and whether it contains additives, solvents, etc., such as "PTFE content ≥99%". Type of Monomer Unit: Indicate the monomer units constituting the polymer, such as "tetrafluoroethylene monomer unit"; for copolymers, all monomers must be listed. Use: Explain the final use of the commodity, such as "used for manufacturing seals, bearings, wire and cable insulation layers, etc.". Brand: Declare the brand or manufacturer name of the commodity, such as "DuPont", "Daikin", etc.; if there is no brand, fill in "None". Model: Declare the model or specification of the commodity, such as "T60", "F104", etc., which helps distinguish different grades. Packaging Specification: Explain the packaging method and weight per piece, such as "25kg/bag", "200kg/drum". Product Name: Polytetrafluoroethylene resin; Appearance: White powder; Composition and Content: PTFE ≥99.5%, moisture ≤0.05%; Monomer Unit: Tetrafluoroethylene; Use: Used for manufacturing sealing rings and gaskets; Brand: Daikin; Model: F104; Packaging Specification: 25kg/bag. Mistaking PTFE dispersion for 390461; in fact, if the dispersion contains solvents, it should be classified under other subheadings depending on the circumstances. Failing to distinguish primary forms from semi-manufactures; if already made into sheets or plates, it should not be classified under 390461. False declaration of composition and content, such as declaring it as pure PTFE when it contains a large amount of filler.
Product Name
The Chinese and foreign language names of the declared commodity, which should accurately reflect the product attributes, such as "polytetrafluoroethylene resin" or "PTFE dispersion".
⚠️ Writing only "PTFE" or "plastic powder" without specifying the exact polymer type.
Appearance
Describe the physical form of the commodity, such as powder, granules, emulsion, dispersion, etc., which should be consistent with the actual goods.
⚠️ Mistaking a dispersion for a powder, or failing to indicate whether it has been modified.
Composition and Content
Indicate the percentage content of polytetrafluoroethylene and whether it contains additives, solvents, etc., such as "PTFE content ≥99%".
⚠️ Failing to indicate additive components, or falsely declaring the content.
Type of Monomer Unit
Indicate the monomer units constituting the polymer, such as "tetrafluoroethylene monomer unit"; for copolymers, all monomers must be listed.
⚠️ Mistaking it for ethylene monomer, or ignoring comonomers.
Use
Explain the final use of the commodity, such as "used for manufacturing seals, bearings, wire and cable insulation layers, etc.".
⚠️ The use description is too general, such as "industrial use", lacking specificity.
Brand
Declare the brand or manufacturer name of the commodity, such as "DuPont", "Daikin", etc.; if there is no brand, fill in "None".
⚠️ Confusing brand with manufacturer, or failing to declare truthfully.
Model
Declare the model or specification of the commodity, such as "T60", "F104", etc., which helps distinguish different grades.
⚠️ Incomplete model entry, or inconsistency with the actual goods.
Packaging Specification
Explain the packaging method and weight per piece, such as "25kg/bag", "200kg/drum".
⚠️ Failing to indicate the packaging unit, or incorrectly declaring the weight.
Example： Product Name: Polytetrafluoroethylene resin; Appearance: White powder; Composition and Content: PTFE ≥99.5%, moisture ≤0.05%; Monomer Unit: Tetrafluoroethylene; Use: Used for manufacturing sealing rings and gaskets; Brand: Daikin; Model: F104; Packaging Specification: 25kg/bag.
Common Mistakes：
Mistaking PTFE dispersion for 390461; in fact, if the dispersion contains solvents, it should be classified under other subheadings depending on the circumstances.
Failing to distinguish primary forms from semi-manufactures; if already made into sheets or plates, it should not be classified under 390461.
False declaration of composition and content, such as declaring it as pure PTFE when it contains a large amount of filler.
🎯 Classification Logic
The core basis for classification is whether the commodity conforms to the description of heading 3904: polymers of vinyl chloride or of other halogenated olefins, in primary forms. First, confirm that the commodity is polytetrafluoroethylene, i.e., a homopolymer of tetrafluoroethylene monomer; second, confirm that its form is primary, such as powder, granules, dispersion, etc.; finally, confirm that it has not undergone further processing. If it is a copolymer, it should be determined based on the main monomer units. If it contains additives, as long as it remains in primary forms, it usually does not affect classification. 390469 Other halogenated olefin polymers: 390469 covers other halogenated olefin polymers besides PTFE, such as polychlorotrifluoroethylene, polyvinylidene chloride, etc. The difference lies in the type of polymer; PTFE is a homopolymer of tetrafluoroethylene. 390410 Polyvinyl chloride: 390410 is polyvinyl chloride (PVC). Although it also belongs to halogenated olefin polymers, its monomer is vinyl chloride, which is different from the tetrafluoroethylene of PTFE, and its physical and chemical properties differ greatly. 390120 Polyethylene in primary forms: 390120 is polyethylene, which belongs to olefin polymers but is not a halogenated olefin, so it is classified under 3901 rather than 3904. 392099 Other plastic plates, sheets, films: 392099 covers plates, sheets, films, etc., of other plastics. If PTFE has been processed into these shapes, it is classified under 3920, rather than 390461 for primary forms. Is it confirmed to be in primary forms? Is it a homopolymer of tetrafluoroethylene? Does it contain other monomer units? Has it been modified or filled? Has it been made into finished products such as plates, sheets, or films?
Basis
The core basis for classification is whether the commodity conforms to the description of heading 3904: polymers of vinyl chloride or of other halogenated olefins, in primary forms. First, confirm that the commodity is polytetrafluoroethylene, i.e., a homopolymer of tetrafluoroethylene monomer; second, confirm that its form is primary, such as powder, granules, dispersion, etc.; finally, confirm that it has not undergone further processing. If it is a copolymer, it should be determined based on the main monomer units. If it contains additives, as long as it remains in primary forms, it usually does not affect classification.
Confused Codes：
390469 - Other halogenated olefin polymers
390469 covers other halogenated olefin polymers besides PTFE, such as polychlorotrifluoroethylene, polyvinylidene chloride, etc. The difference lies in the type of polymer; PTFE is a homopolymer of tetrafluoroethylene.
390410 - Polyvinyl chloride
390410 is polyvinyl chloride (PVC). Although it also belongs to halogenated olefin polymers, its monomer is vinyl chloride, which is different from the tetrafluoroethylene of PTFE, and its physical and chemical properties differ greatly.
390120 - Polyethylene in primary forms
390120 is polyethylene, which belongs to olefin polymers but is not a halogenated olefin, so it is classified under 3901 rather than 3904.
392099 - Other plastic plates, sheets, films
392099 covers plates, sheets, films, etc., of other plastics. If PTFE has been processed into these shapes, it is classified under 3920, rather than 390461 for primary forms.
Self-Check：
✓ Is it confirmed to be in primary forms?
✓ Is it a homopolymer of tetrafluoroethylene?
✓ Does it contain other monomer units?
✓ Has it been modified or filled?
✓ Has it been made into finished products such as plates, sheets, or films?
❓ FAQ
How to determine whether polytetrafluoroethylene is in primary forms or a semi-manufacture? Primary forms include powder, granules, emulsion, dispersion, blocks, etc., which have not undergone molding or extrusion processing. If it has been made into plates, sheets, films, tubes, rods, etc., it belongs to semi-manufactures or finished products and should be classified under other headings of Chapter 39, such as 3920 or 3921. Should PTFE dispersion be classified under 390461? If the dispersion is a stable dispersion of PTFE in water and no other solvents have been added, it can usually be classified under 390461. However, if it contains organic solvents or additives, classification may be affected, and it is recommended to confirm based on composition and use. Is modified PTFE (e.g., containing fillers) still classified under 390461? If modified PTFE remains in primary forms and the fillers have not changed its basic polymer properties, it is usually still classified under 390461. However, if the filler content is high, it may be regarded as a mixture and must be determined based on the main component. How to check the import tariff rate for 390461? The latest tariff rate can be obtained through the official website of the General Administration of Customs, the International Trade Single Window, or by consulting the "Import and Export Tariff of the People's Republic of China". Tariff rates may change due to country, trade agreements, etc., and the official publication should prevail. How should composition and content be filled in during declaration? The percentage content of PTFE should be filled in, and additives, moisture, etc., should be indicated. For example, "PTFE ≥99.5%, moisture ≤0.05%". If it is a copolymer, the content of each monomer unit must be listed. Under which code should PTFE waste be classified? PTFE waste and scrap should be classified under 3915, i.e., waste, parings and scrap of plastics. However, if the waste can be re-pelletized, it may still be classified as primary forms, depending on the actual state. What is the main difference between 390461 and 390469? 390461 specifically refers to polytetrafluoroethylene (PTFE), while 390469 covers other halogenated olefin polymers, such as polychlorotrifluoroethylene, polyvinylidene chloride, etc. The difference lies in the type of polymer; PTFE is a homopolymer of tetrafluoroethylene. If PTFE powder is used for spraying, does it affect classification? Use does not affect classification. As long as the commodity is PTFE in primary forms, it is still classified under 390461. However, the use should be truthfully filled in during declaration to facilitate customs review.
Q: How to determine whether polytetrafluoroethylene is in primary forms or a semi-manufacture?
A: Primary forms include powder, granules, emulsion, dispersion, blocks, etc., which have not undergone molding or extrusion processing. If it has been made into plates, sheets, films, tubes, rods, etc., it belongs to semi-manufactures or finished products and should be classified under other headings of Chapter 39, such as 3920 or 3921.
Q: Should PTFE dispersion be classified under 390461?
A: If the dispersion is a stable dispersion of PTFE in water and no other solvents have been added, it can usually be classified under 390461. However, if it contains organic solvents or additives, classification may be affected, and it is recommended to confirm based on composition and use.
Q: Is modified PTFE (e.g., containing fillers) still classified under 390461?
A: If modified PTFE remains in primary forms and the fillers have not changed its basic polymer properties, it is usually still classified under 390461. However, if the filler content is high, it may be regarded as a mixture and must be determined based on the main component.
Q: How to check the import tariff rate for 390461?
A: The latest tariff rate can be obtained through the official website of the General Administration of Customs, the International Trade Single Window, or by consulting the "Import and Export Tariff of the People's Republic of China". Tariff rates may change due to country, trade agreements, etc., and the official publication should prevail.
Q: How should composition and content be filled in during declaration?
A: The percentage content of PTFE should be filled in, and additives, moisture, etc., should be indicated. For example, "PTFE ≥99.5%, moisture ≤0.05%". If it is a copolymer, the content of each monomer unit must be listed.
Q: Under which code should PTFE waste be classified?
A: PTFE waste and scrap should be classified under 3915, i.e., waste, parings and scrap of plastics. However, if the waste can be re-pelletized, it may still be classified as primary forms, depending on the actual state.
Q: What is the main difference between 390461 and 390469?
A: 390461 specifically refers to polytetrafluoroethylene (PTFE), while 390469 covers other halogenated olefin polymers, such as polychlorotrifluoroethylene, polyvinylidene chloride, etc. The difference lies in the type of polymer; PTFE is a homopolymer of tetrafluoroethylene.
Q: If PTFE powder is used for spraying, does it affect classification?
A: Use does not affect classification. As long as the commodity is PTFE in primary forms, it is still classified under 390461. However, the use should be truthfully filled in during declaration to facilitate customs review.
⚠️ 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.