Chapter 39 covers plastics and articles thereof, and is an important chapter in the HS classification organized by material properties. This chapter includes polymers in primary forms (such as resins and pellets), waste and scrap, semi-finished products, and finished products, but excludes rubber, textile materials, etc. Primary forms refer to unprocessed forms such as liquid, paste, block, powder, etc., including liquid, paste, irregular block, granular, powder, etc. Goods in this chapter are widely used in packaging, construction, electronics, automotive, and other industries. Heading 3905 covers vinyl polymers in primary forms and other vinyl polymers in primary forms, including polyvinyl acetate, polyvinyl alcohol, polyvinyl acetals, polyvinyl ethers, etc. Specifically includes: polyvinyl acetate (3905.12, 3905.19), polyvinyl alcohol (3905.21, 3905.29), polyvinyl acetals (3905.30), other vinyl polymers (3905.91, 3905.99). This heading does not include ethylene-vinyl acetate copolymers (classified under 3901) and polyvinyl chloride (classified under 3904). Code 390599 has 6 digits. The first 2 digits '39' represent Chapter 39: Plastics and articles thereof. Digits 3-4 '05' represent heading 3905: Vinyl polymers in primary forms and other vinyl polymers in primary forms. Digits 5-6 '99' represent subheading 3905.99: Other vinyl polymers in primary forms, i.e., other vinyl polymers not specified in 3905.91 (copolymers of vinyl polymers with vinyl acetate). Note: 3905.99 is a residual subheading covering all vinyl polymers in primary forms other than polyvinyl acetate, polyvinyl alcohol, polyvinyl acetals, and copolymers of vinyl polymers with vinyl acetate. This product is classified under 390599 because it is a vinyl polymer in primary form and does not fall under other specified subheadings of 3905 (such as polyvinyl acetate, polyvinyl alcohol, etc.), nor under other headings (such as 3901-3904). If it were an ethylene-vinyl acetate copolymer, it should be classified under 3901; if it were polyvinyl chloride, it should be classified under 3904. Only vinyl polymers not otherwise specified are classified under 390599.

Product Name: Fill in the standard chemical name or industry common name of the product, such as 'vinyl polymer', 'polyvinyl butyral', etc. Avoid using brand names or vague common names. Appearance: Describe the physical form of the product, such as liquid, paste, powder, granule, block, etc., and note characteristics such as color and transparency. Composition and Content: Fill in the chemical names and content percentages of the main monomers, such as 'vinyl polymer 95%, additives 5%', and note whether other comonomers are present. Types and Proportions of Monomer Units: For copolymers, note the names and molar ratios or mass ratios of each monomer unit, such as 'vinyl pyrrolidone 70%, vinyl acetate 30%'. Water Solubility: State the solubility of the product in water, such as 'soluble in water', 'insoluble in water', or 'partially soluble in water', which affects classification and determination of use. Packaging Specifications: Fill in the packaging form and net weight, such as '25 kg/bag', '200 L/drum', which affects the determination of whether it is in primary form. Use: Briefly describe the main use of the product, such as 'used in the manufacture of adhesives', 'used in coatings', 'used in pharmaceutical excipients', etc. Brand or Model: If there is a brand or model, fill it in truthfully, such as 'Brand XXX, Model YYY'; if there is no brand, fill in 'None'. Product Name: Vinyl pyrrolidone-vinyl acetate copolymer; Appearance: White powder; Composition and Content: Vinyl pyrrolidone 70%, vinyl acetate 30%; Types and Proportions of Monomer Units: VP:VAc=7:3; Water Solubility: Soluble in water; Packaging Specifications: 25 kg/bag; Use: Used for pharmaceutical tablet binders; Brand: None. Mistakenly classifying ethylene-vinyl acetate copolymer under 390599, when it should actually be classified under 3901. Failing to specify the monomer unit ratio, making it impossible to distinguish between 3905.91 and 3905.99. Mistakenly classifying polyvinyl alcohol under 390599, when it should actually be classified under 3905.21 or 3905.29.

Core basis for classification: 1) The product must be in primary form (liquid, paste, block, powder, etc.); 2) It must be a vinyl polymer, i.e., polymerized from vinyl monomers; 3) It does not fall under other specified subheadings of 3905 (such as polyvinyl acetate, polyvinyl alcohol, etc.); 4) It does not fall under other headings (such as 3901-3904). If it is a copolymer, it should be determined based on the type and proportion of comonomers: if copolymerized with vinyl acetate and vinyl acetate is the main monomer, classify under 3905.91; otherwise classify under 3905.99. 3901 Polymers of ethylene in primary forms: 3901 covers ethylene homopolymers and ethylene copolymers (such as EVA), while 3905.99 covers other vinyl polymers with different monomers. 3904 Polymers of vinyl chloride or of other halogenated olefins in primary forms: 3904 covers vinyl chloride polymers, while 3905.99 covers non-halogenated vinyl polymers, such as polyvinyl ethers. 3905.91 Copolymers of vinyl polymers with vinyl acetate: 3905.91 specifically refers to copolymers with vinyl acetate, while 3905.99 covers other copolymers or homopolymers. 3905.21 Polyvinyl alcohol: 3905.21 covers polyvinyl alcohol, while 3905.99 covers other vinyl polymers, such as polyvinyl pyrrolidone. 3906 Acrylic polymers in primary forms: 3906 covers acrylic polymers, while 3905.99 covers vinyl polymers, with different monomer structures. Is it in primary form? Is it a vinyl polymer? Does it contain vinyl acetate as a comonomer? Does it fall under a specified subheading of 3905? Does it conflict with other headings?

How do you determine whether a product belongs to 390599? First confirm that the product is a vinyl polymer in primary form and does not fall under other subheadings of 3905 (such as polyvinyl acetate, polyvinyl alcohol, etc.), nor under other headings (such as 3901-3904). If it is a copolymer, it should be determined based on the type and proportion of monomers; copolymers not based on vinyl acetate are generally classified under 390599. What is the difference between 390599 and 390591? 390591 specifically refers to copolymers of vinyl polymers with vinyl acetate, in which vinyl acetate is the main monomer. 390599 covers other vinyl polymers, such as polyvinyl pyrrolidone, polyvinyl ethers, etc., or copolymers with vinyl acetate in which vinyl acetate is not the main monomer. How should composition and content be filled in during declaration? Fill in the chemical names and content percentages of the main monomers, such as 'vinyl pyrrolidone 70%, vinyl acetate 30%'. If additives are present, also note their type and proportion. Avoid filling in only 'polymer 100%'; specific monomer information should be provided. Which code should polyvinyl alcohol be classified under? Polyvinyl alcohol should be classified under 3905.21 (polyvinyl alcohol in primary forms), not 390599. 390599 is a residual subheading and applies only to other vinyl polymers not otherwise specified. Are ethylene-vinyl acetate copolymers classified under 390599? No, ethylene-vinyl acetate copolymers (EVA) should be classified under 3901.30 because their main monomer is ethylene, which falls within the scope of 3901. 390599 applies only to vinyl polymers in which the vinyl monomer is the main component. How can the tax rate for 390599 be checked? Tax rates vary by country, trade agreement, product use, etc. It is recommended to check the Import and Export Tariff published by the General Administration of Customs of China or confirm through the customs classification pre-ruling system. You may also consult a professional customs broker or use customs tariff query tools. What should be noted in the appearance description during declaration? The physical form should be described specifically, such as 'white powder', 'transparent granules', 'pale yellow liquid', etc. Avoid general descriptions such as 'solid' or 'liquid'. The appearance description helps customs determine whether it is in primary form and the accuracy of classification. If the product is a mixture, how should it be classified? If the product is a mixture of a vinyl polymer and other substances, it should be determined based on the main components and use of the mixture. If the vinyl polymer is the main component and meets the definition of primary form, it is usually still classified under 390599, but detailed component proportions must be provided.