Chapter 39 covers plastics and articles thereof, including polymers in primary forms, synthetic rubber, semi-finished products, and waste and scrap. This chapter is divided into headings based on polymer origin and chemical structure, such as 3901 to 3914 for plastics in primary forms, 3915 for waste and scrap, and 3916 to 3926 for semi-finished products and articles. Polyvinyl alcohol, as a synthetic polymer, falls within the scope of plastics in primary forms. Heading 3905 covers vinyl acetate or other vinyl ester polymers in primary forms, as well as other vinyl polymers in primary forms. Specifically, it includes polyvinyl acetate, polyvinyl alcohol, polyvinyl acetal, etc. Polyvinyl alcohol is obtained by alcoholysis of polyvinyl acetate and is an important water-soluble polymer classified under this heading. Code 390530 consists of 6 digits. The first 2 digits '39' represent Chapter 39, Plastics and articles thereof; digits 3-4 '05' represent heading 3905, namely vinyl acetate or other vinyl ester polymers and other vinyl polymers in primary forms; digits 5-6 '30' represent subheading 390530, specifically polyvinyl alcohol in primary forms. This subheading further distinguishes polyvinyl alcohol from other vinyl polymers, such as 390510 for vinyl acetate copolymers, 390520 for polyvinyl acetate, and 390530 specifically for polyvinyl alcohol. Polyvinyl alcohol is a polymer obtained by alcoholysis or hydrolysis of polyvinyl acetate, belongs to vinyl polymers, and is in primary forms (such as powder, granules, solution, etc.), therefore classified under 390530. If it is polyvinyl acetal (such as formal, butyral), it is classified under other subheadings of 3905; if it is an article of polyvinyl alcohol (such as film, adhesive, etc.), it is classified under subsequent headings of Chapter 39 or according to use.
Chapter
Chapter 39 covers plastics and articles thereof, including polymers in primary forms, synthetic rubber, semi-finished products, and waste and scrap. This chapter is divided into headings based on polymer origin and chemical structure, such as 3901 to 3914 for plastics in primary forms, 3915 for waste and scrap, and 3916 to 3926 for semi-finished products and articles. Polyvinyl alcohol, as a synthetic polymer, falls within the scope of plastics in primary forms.
Heading
Heading 3905 covers vinyl acetate or other vinyl ester polymers in primary forms, as well as other vinyl polymers in primary forms. Specifically, it includes polyvinyl acetate, polyvinyl alcohol, polyvinyl acetal, etc. Polyvinyl alcohol is obtained by alcoholysis of polyvinyl acetate and is an important water-soluble polymer classified under this heading.
Digit Breakdown
Code 390530 consists of 6 digits. The first 2 digits '39' represent Chapter 39, Plastics and articles thereof; digits 3-4 '05' represent heading 3905, namely vinyl acetate or other vinyl ester polymers and other vinyl polymers in primary forms; digits 5-6 '30' represent subheading 390530, specifically polyvinyl alcohol in primary forms. This subheading further distinguishes polyvinyl alcohol from other vinyl polymers, such as 390510 for vinyl acetate copolymers, 390520 for polyvinyl acetate, and 390530 specifically for polyvinyl alcohol.
Classification Basis
Polyvinyl alcohol is a polymer obtained by alcoholysis or hydrolysis of polyvinyl acetate, belongs to vinyl polymers, and is in primary forms (such as powder, granules, solution, etc.), therefore classified under 390530. If it is polyvinyl acetal (such as formal, butyral), it is classified under other subheadings of 3905; if it is an article of polyvinyl alcohol (such as film, adhesive, etc.), it is classified under subsequent headings of Chapter 39 or according to use.
📝 Declaration Elements
Product Name: Declare the commodity name accurately as 'polyvinyl alcohol' or 'polyvinyl alcohol in primary forms', avoiding colloquial terms such as 'PVA'. Appearance: Describe the specific form of primary forms, such as powder, granules, flocculent, solution, etc., and indicate color, odor, etc. Composition and Content: Indicate the purity or content of polyvinyl alcohol, as well as main impurities (such as sodium acetate, moisture) and their percentages. Grade: Indicate the product grade, such as industrial grade, pharmaceutical grade, food grade, etc. Different grades may affect regulatory conditions. Grade/Model: Fill in the manufacturer's grade or model, such as PVA 1788, PVA 2488, etc., to facilitate identification of specific specifications. Use: Explain the main use, such as for producing adhesives, textile sizing agents, films, pharmaceutical excipients, etc. Brand: Fill in the brand name (if no brand, fill in 'none'), used for verification of intellectual property customs protection records. Packaging Specifications: Indicate the packaging form and net weight, such as bagged, carton-packed, 25kg per bag, etc. Product Name: Polyvinyl Alcohol; Appearance: White powder; Composition and Content: Polyvinyl alcohol ≥99%, moisture ≤0.5%, sodium acetate ≤0.3%; Grade: Industrial grade; Grade/Model: PVA 1788; Use: Used for textile sizing; Brand: None; Packaging Specifications: 25kg per bag, paper bag packaging. Misdelcaring polyvinyl alcohol as polyvinyl acetate (390520); the two have different chemical structures. Failing to distinguish primary forms from semi-finished products; if already made into film or adhesive, it should be classified under other codes. Neglecting to declare the 'grade' among declaration elements, which may result in inability to apply preferential rules of origin.
Product Name
Declare the commodity name accurately as 'polyvinyl alcohol' or 'polyvinyl alcohol in primary forms', avoiding colloquial terms such as 'PVA'.
⚠️ Writing only 'PVA' or 'glue raw material' without using the standard chemical name.
Appearance
Describe the specific form of primary forms, such as powder, granules, flocculent, solution, etc., and indicate color, odor, etc.
⚠️ Writing only 'solid' without distinguishing powder or granules, leading to classification disputes.
Composition and Content
Indicate the purity or content of polyvinyl alcohol, as well as main impurities (such as sodium acetate, moisture) and their percentages.
⚠️ Failing to indicate purity, or vaguely writing 'polymer', making it impossible to determine whether it is in primary forms.
Grade
Indicate the product grade, such as industrial grade, pharmaceutical grade, food grade, etc. Different grades may affect regulatory conditions.
⚠️ Neglecting to declare the grade, resulting in inability to enjoy specific trade agreement tariff rates or violation of regulatory requirements.
Grade/Model
Fill in the manufacturer's grade or model, such as PVA 1788, PVA 2488, etc., to facilitate identification of specific specifications.
⚠️ Incorrect grade filling or inconsistency with the actual product, affecting customs inspection.
Use
Explain the main use, such as for producing adhesives, textile sizing agents, films, pharmaceutical excipients, etc.
⚠️ Use description too broad, such as 'industrial use', without specific explanation.
Brand
Fill in the brand name (if no brand, fill in 'none'), used for verification of intellectual property customs protection records.
⚠️ Declaring 'none' when there is a brand, which may involve infringement.
Packaging Specifications
Indicate the packaging form and net weight, such as bagged, carton-packed, 25kg per bag, etc.
⚠️ Writing only 'bagged' without indicating net weight, affecting statistical units of measurement.
Example： Product Name: Polyvinyl Alcohol; Appearance: White powder; Composition and Content: Polyvinyl alcohol ≥99%, moisture ≤0.5%, sodium acetate ≤0.3%; Grade: Industrial grade; Grade/Model: PVA 1788; Use: Used for textile sizing; Brand: None; Packaging Specifications: 25kg per bag, paper bag packaging.
Common Mistakes：
Misdelcaring polyvinyl alcohol as polyvinyl acetate (390520); the two have different chemical structures.
Failing to distinguish primary forms from semi-finished products; if already made into film or adhesive, it should be classified under other codes.
Neglecting to declare the 'grade' among declaration elements, which may result in inability to apply preferential rules of origin.
🎯 Classification Logic
The core basis for classification is: 1) whether the commodity is in primary forms, i.e., not further processed or only simply shaped; 2) whether the chemical structure is polyvinyl alcohol, i.e., a vinyl polymer obtained by alcoholysis of polyvinyl acetate; 3) whether it falls under heading 3905. If it is polyvinyl acetal, it is classified under other subheadings of 3905; if it is an article of polyvinyl alcohol, it is classified according to use under subsequent headings of Chapter 39 or Chapter 48, Chapter 35, etc. 390510 Vinyl acetate copolymers: 390510 is copolymers of vinyl acetate with other monomers, such as ethylene-vinyl acetate copolymer (EVA), while 390530 is polyvinyl alcohol homopolymer, with different chemical structures. 390520 Polyvinyl acetate: 390520 is polyvinyl acetate, the precursor of polyvinyl alcohol, not alcoholysed; 390530 is polyvinyl alcohol after alcoholysis, with high hydroxyl content and good water solubility. 390591 Other vinyl polymers: 390591 is other vinyl polymers not elsewhere specified, such as polyvinyl acetal; while 390530 specifically refers to polyvinyl alcohol, excluding acetal derivatives. 390599 Other vinyl polymers in primary forms: 390599 is other vinyl polymers not elsewhere specified; if polyvinyl alcohol is blended or modified with other substances, it may be classified under this code. 350510 Dextrin and other modified starches: 350510 is modified starch, which, although also used as an adhesive, is a starch derivative and differs from the synthetic polymer nature of polyvinyl alcohol. Is it in primary forms (powder, granules, solution, etc.)? Is the chemical structure a polyvinyl alcohol homopolymer? Has it undergone alcoholysis or hydrolysis process? Does it contain other monomer copolymers? Has it been made into films, adhesives, or other articles?
Basis
The core basis for classification is: 1) whether the commodity is in primary forms, i.e., not further processed or only simply shaped; 2) whether the chemical structure is polyvinyl alcohol, i.e., a vinyl polymer obtained by alcoholysis of polyvinyl acetate; 3) whether it falls under heading 3905. If it is polyvinyl acetal, it is classified under other subheadings of 3905; if it is an article of polyvinyl alcohol, it is classified according to use under subsequent headings of Chapter 39 or Chapter 48, Chapter 35, etc.
Confused Codes：
390510 - Vinyl acetate copolymers
390510 is copolymers of vinyl acetate with other monomers, such as ethylene-vinyl acetate copolymer (EVA), while 390530 is polyvinyl alcohol homopolymer, with different chemical structures.
390520 - Polyvinyl acetate
390520 is polyvinyl acetate, the precursor of polyvinyl alcohol, not alcoholysed; 390530 is polyvinyl alcohol after alcoholysis, with high hydroxyl content and good water solubility.
390591 - Other vinyl polymers
390591 is other vinyl polymers not elsewhere specified, such as polyvinyl acetal; while 390530 specifically refers to polyvinyl alcohol, excluding acetal derivatives.
390599 - Other vinyl polymers in primary forms
390599 is other vinyl polymers not elsewhere specified; if polyvinyl alcohol is blended or modified with other substances, it may be classified under this code.
350510 - Dextrin and other modified starches
350510 is modified starch, which, although also used as an adhesive, is a starch derivative and differs from the synthetic polymer nature of polyvinyl alcohol.
Self-Check：
✓ Is it in primary forms (powder, granules, solution, etc.)?
✓ Is the chemical structure a polyvinyl alcohol homopolymer?
✓ Has it undergone alcoholysis or hydrolysis process?
✓ Does it contain other monomer copolymers?
✓ Has it been made into films, adhesives, or other articles?
❓ FAQ
Is the HS code for polyvinyl alcohol (PVA) always 390530? Not necessarily. Only polyvinyl alcohol homopolymer in primary forms is classified under 390530. If it is polyvinyl acetal (such as butyral), it is classified under other subheadings of 3905; if it has been made into films, adhesives, or other articles, it is classified according to use under subsequent headings of Chapter 39 or Chapter 35, Chapter 48, etc. How to distinguish polyvinyl alcohol from polyvinyl acetate? Polyvinyl alcohol is the product of alcoholysis (hydrolysis) of polyvinyl acetate, where hydroxyl groups replace most acetate groups, and it has good water solubility; polyvinyl acetate is insoluble in water and soluble in organic solvents. In terms of HS code, polyvinyl acetate is classified under 390520, and polyvinyl alcohol under 390530. When declaring polyvinyl alcohol, how should the composition and content be filled in? The purity of polyvinyl alcohol (such as ≥99%) should be indicated, as well as the content of main impurities such as moisture, sodium acetate, methanol, etc. If it is a solution, the solvent name and concentration should also be indicated. Purity directly affects classification; if purity is low and contains a large amount of other components, it may be classified under other codes. What is the role of the grade (such as 1788, 2488) of polyvinyl alcohol in declaration? The grade usually represents the degree of polymerization and degree of alcoholysis, and is an important identifier for distinguishing different specifications. Declaring the grade helps customs confirm the commodity attributes and avoid classification disputes. At the same time, the grade may involve brand intellectual property and must be declared truthfully. What regulatory documents are required for importing polyvinyl alcohol? Depending on the use and grade, it may involve the 'Declaration of Conformity for Imported Hazardous Chemicals Business Enterprises', MSDS, etc. If it is food grade or pharmaceutical grade, relevant production licenses or health certificates are also required. The specific requirements are subject to the latest customs requirements; it is recommended to consult the 'Customs Import and Export Tariff of the People's Republic of China' and regulatory conditions. How should polyvinyl alcohol solution be declared? If the polyvinyl alcohol solution is in primary forms (such as aqueous solution), it is still classified under 390530, but the solvent name, concentration, appearance, etc. must be indicated in the declaration elements. If the solution has been formulated into an adhesive, it is classified under 3506 or other codes. How to check the import tariff rate for polyvinyl alcohol? You can log on to the website of the General Administration of Customs of China or use the 'Import and Export Tariff' to check by entering HS code 390530 to view the MFN rate, general rate, VAT rate, and consumption tax, etc. Note that tariff rates may be adjusted with policy changes; it is recommended to refer to the latest version. Does polyvinyl alcohol export require commodity inspection? Polyvinyl alcohol is generally not a statutory commodity inspection product, but if it is listed in the 'Catalogue of Hazardous Chemicals' or required by the destination country, commodity inspection is required. Before export, it should be confirmed whether the product is a hazardous good, and the customs regulatory conditions and destination country access requirements should be checked.
Q: Is the HS code for polyvinyl alcohol (PVA) always 390530?
A: Not necessarily. Only polyvinyl alcohol homopolymer in primary forms is classified under 390530. If it is polyvinyl acetal (such as butyral), it is classified under other subheadings of 3905; if it has been made into films, adhesives, or other articles, it is classified according to use under subsequent headings of Chapter 39 or Chapter 35, Chapter 48, etc.
Q: How to distinguish polyvinyl alcohol from polyvinyl acetate?
A: Polyvinyl alcohol is the product of alcoholysis (hydrolysis) of polyvinyl acetate, where hydroxyl groups replace most acetate groups, and it has good water solubility; polyvinyl acetate is insoluble in water and soluble in organic solvents. In terms of HS code, polyvinyl acetate is classified under 390520, and polyvinyl alcohol under 390530.
Q: When declaring polyvinyl alcohol, how should the composition and content be filled in?
A: The purity of polyvinyl alcohol (such as ≥99%) should be indicated, as well as the content of main impurities such as moisture, sodium acetate, methanol, etc. If it is a solution, the solvent name and concentration should also be indicated. Purity directly affects classification; if purity is low and contains a large amount of other components, it may be classified under other codes.
Q: What is the role of the grade (such as 1788, 2488) of polyvinyl alcohol in declaration?
A: The grade usually represents the degree of polymerization and degree of alcoholysis, and is an important identifier for distinguishing different specifications. Declaring the grade helps customs confirm the commodity attributes and avoid classification disputes. At the same time, the grade may involve brand intellectual property and must be declared truthfully.
Q: What regulatory documents are required for importing polyvinyl alcohol?
A: Depending on the use and grade, it may involve the 'Declaration of Conformity for Imported Hazardous Chemicals Business Enterprises', MSDS, etc. If it is food grade or pharmaceutical grade, relevant production licenses or health certificates are also required. The specific requirements are subject to the latest customs requirements; it is recommended to consult the 'Customs Import and Export Tariff of the People's Republic of China' and regulatory conditions.
Q: How should polyvinyl alcohol solution be declared?
A: If the polyvinyl alcohol solution is in primary forms (such as aqueous solution), it is still classified under 390530, but the solvent name, concentration, appearance, etc. must be indicated in the declaration elements. If the solution has been formulated into an adhesive, it is classified under 3506 or other codes.
Q: How to check the import tariff rate for polyvinyl alcohol?
A: You can log on to the website of the General Administration of Customs of China or use the 'Import and Export Tariff' to check by entering HS code 390530 to view the MFN rate, general rate, VAT rate, and consumption tax, etc. Note that tariff rates may be adjusted with policy changes; it is recommended to refer to the latest version.
Q: Does polyvinyl alcohol export require commodity inspection?
A: Polyvinyl alcohol is generally not a statutory commodity inspection product, but if it is listed in the 'Catalogue of Hazardous Chemicals' or required by the destination country, commodity inspection is required. Before export, it should be confirmed whether the product is a hazardous good, and the customs regulatory conditions and destination country access requirements should be checked.
⚠️ 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.