Chapter 39 covers plastics and articles thereof, including plastics in primary forms, synthetic resins, semi-manufactures and articles of plastics. This chapter classifies plastics according to their chemical composition and physical form, mainly divided into primary forms (such as resins, powders) and finished products (such as pipes, plates, films, etc.). 3917 is one of the headings for articles of plastics, specifically covering tubes, pipes and fittings of plastics. Heading 3917 covers tubes, pipes and hoses of plastics and fittings therefor (such as joints, elbows, flanges, etc.), whether or not reinforced or combined with other materials. This heading covers rigid and flexible tubes, but is further subdivided according to the type of plastic. 391723 specifically refers to rigid tubes of polymers of vinyl chloride (such as PVC), distinguished from tubes of other plastics (such as polyethylene, polypropylene). Code 391723 is a 6-digit subheading: the first 2 digits "39" represent Chapter 39 (plastics and articles thereof); digits 3-4 "17" represent heading 3917 (tubes, pipes and fittings of plastics); digits 5-6 "23" represent the subheading, where "2" indicates of polymers of vinyl chloride and "3" indicates rigid tubes. Therefore, 391723 precisely describes rigid tubes of polymers of vinyl chloride. The goods are rigid tubes made of polymers of vinyl chloride (such as PVC), which conforms to the description of 391723. If they were flexible tubes, they should be classified under the adjacent subheading 391722 (flexible tubes of polymers of vinyl chloride); if they were rigid tubes of other plastics, they would be classified under 391729. Therefore, the material (polymers of vinyl chloride) and rigidity (rigid) are the key factors determining classification under this code.
Chapter
Chapter 39 covers plastics and articles thereof, including plastics in primary forms, synthetic resins, semi-manufactures and articles of plastics. This chapter classifies plastics according to their chemical composition and physical form, mainly divided into primary forms (such as resins, powders) and finished products (such as pipes, plates, films, etc.). 3917 is one of the headings for articles of plastics, specifically covering tubes, pipes and fittings of plastics.
Heading
Heading 3917 covers tubes, pipes and hoses of plastics and fittings therefor (such as joints, elbows, flanges, etc.), whether or not reinforced or combined with other materials. This heading covers rigid and flexible tubes, but is further subdivided according to the type of plastic. 391723 specifically refers to rigid tubes of polymers of vinyl chloride (such as PVC), distinguished from tubes of other plastics (such as polyethylene, polypropylene).
Digit Breakdown
Code 391723 is a 6-digit subheading: the first 2 digits "39" represent Chapter 39 (plastics and articles thereof); digits 3-4 "17" represent heading 3917 (tubes, pipes and fittings of plastics); digits 5-6 "23" represent the subheading, where "2" indicates of polymers of vinyl chloride and "3" indicates rigid tubes. Therefore, 391723 precisely describes rigid tubes of polymers of vinyl chloride.
Classification Basis
The goods are rigid tubes made of polymers of vinyl chloride (such as PVC), which conforms to the description of 391723. If they were flexible tubes, they should be classified under the adjacent subheading 391722 (flexible tubes of polymers of vinyl chloride); if they were rigid tubes of other plastics, they would be classified under 391729. Therefore, the material (polymers of vinyl chloride) and rigidity (rigid) are the key factors determining classification under this code.
📝 Declaration Elements
Product Name: The specific name of the declared goods, which should accurately reflect the material and use, such as "PVC rigid tube". Material: Clearly state polymers of vinyl chloride, such as polyvinyl chloride (PVC), and indicate whether modified. Whether Rigid: Declare whether the tube is rigid, which can be judged by wall thickness, flexibility, etc. Specifications and Dimensions: Including outer diameter, inner diameter, wall thickness, length, etc., used to confirm the characteristics of the goods. Use: Explain the main use of the tube, such as building water supply and drainage, industrial piping, etc. Brand: If there is a brand, declare the brand name; if no brand, declare "none". Model: Declare the model or specification code of the product for easy identification. Product Name: PVC rigid tube; Material: Polyvinyl chloride (PVC); Whether Rigid: Yes; Specifications and Dimensions: outer diameter 50mm, inner diameter 45mm, wall thickness 2.5mm, length 4m; Use: building water supply and drainage; Brand: None; Model: PVC-U50. Misclassifying rigid tubes as flexible tubes (391722), leading to differences in tax rates and regulatory conditions. Material declaration unclear, such as writing "plastic" instead of "polymers of vinyl chloride", affecting classification. Ignoring the judgment of whether rigid, which may be misjudged based on appearance alone.
Product Name
The specific name of the declared goods, which should accurately reflect the material and use, such as "PVC rigid tube".
⚠️ Writing only "plastic tube" or "PVC tube" without indicating rigid.
Material
Clearly state polymers of vinyl chloride, such as polyvinyl chloride (PVC), and indicate whether modified.
⚠️ Incorrectly writing "plastic" or "polyethylene".
Whether Rigid
Declare whether the tube is rigid, which can be judged by wall thickness, flexibility, etc.
⚠️ Misreporting a rigid tube as a flexible tube, leading to classification errors.
Specifications and Dimensions
Including outer diameter, inner diameter, wall thickness, length, etc., used to confirm the characteristics of the goods.
⚠️ Providing only partial dimensions, such as only length.
Use
Explain the main use of the tube, such as building water supply and drainage, industrial piping, etc.
⚠️ Use description too general, such as "for industry".
Brand
If there is a brand, declare the brand name; if no brand, declare "none".
⚠️ Omitting the brand or misreporting as another brand.
Model
Declare the model or specification code of the product for easy identification.
⚠️ Model filled in incompletely or inconsistent with the actual product.
Example： Product Name: PVC rigid tube; Material: Polyvinyl chloride (PVC); Whether Rigid: Yes; Specifications and Dimensions: outer diameter 50mm, inner diameter 45mm, wall thickness 2.5mm, length 4m; Use: building water supply and drainage; Brand: None; Model: PVC-U50.
Common Mistakes：
Misclassifying rigid tubes as flexible tubes (391722), leading to differences in tax rates and regulatory conditions.
Material declaration unclear, such as writing "plastic" instead of "polymers of vinyl chloride", affecting classification.
Ignoring the judgment of whether rigid, which may be misjudged based on appearance alone.
🎯 Classification Logic
The core basis for classification is: 1. Material is polymers of vinyl chloride (such as PVC); 2. Physical state is rigid tube (not flexible tube); 3. Belongs to tubes of plastics (heading 3917). It is necessary to combine the Import and Export Tariff and notes to confirm whether it conforms to the description of subheading 391723. If the tube is reinforced or combined with other materials, it may still be classified under this code, but attention should be paid to whether it constitutes goods of other headings. 391722 Flexible tubes of polymers of vinyl chloride: Same material, but flexible tubes are flexible and can bend, while rigid tubes cannot. Classification should be judged based on flexibility. 391729 Rigid tubes of other plastics: Material is not polymers of vinyl chloride, such as polyethylene (PE), polypropylene (PP), etc. The type of plastic must be accurately distinguished. 391731 Flexible tubes of plastics, with a burst pressure ≥27.6MPa: Although it is a flexible plastic tube, it emphasizes high-pressure resistance and is not limited by material. It differs from rigid tubes in physical state and use. 391739 Other flexible tubes of plastics: Covers other flexible plastic tubes, clearly different from rigid tubes in flexibility. 848190 Parts of valves and similar devices: If the tube is specifically used as a valve part, it may be classified under this code, but general tubes are still classified under 3917. Is the material polymers of vinyl chloride? Is the tube rigid (non-bendable)? Does it belong to tubes of plastics (not other materials)? Is it reinforced or combined? Does the use affect classification?
Basis
The core basis for classification is: 1. Material is polymers of vinyl chloride (such as PVC); 2. Physical state is rigid tube (not flexible tube); 3. Belongs to tubes of plastics (heading 3917). It is necessary to combine the Import and Export Tariff and notes to confirm whether it conforms to the description of subheading 391723. If the tube is reinforced or combined with other materials, it may still be classified under this code, but attention should be paid to whether it constitutes goods of other headings.
Confused Codes：
391722 - Flexible tubes of polymers of vinyl chloride
Same material, but flexible tubes are flexible and can bend, while rigid tubes cannot. Classification should be judged based on flexibility.
391729 - Rigid tubes of other plastics
Material is not polymers of vinyl chloride, such as polyethylene (PE), polypropylene (PP), etc. The type of plastic must be accurately distinguished.
391731 - Flexible tubes of plastics, with a burst pressure ≥27.6MPa
Although it is a flexible plastic tube, it emphasizes high-pressure resistance and is not limited by material. It differs from rigid tubes in physical state and use.
391739 - Other flexible tubes of plastics
Covers other flexible plastic tubes, clearly different from rigid tubes in flexibility.
848190 - Parts of valves and similar devices
If the tube is specifically used as a valve part, it may be classified under this code, but general tubes are still classified under 3917.
Self-Check：
✓ Is the material polymers of vinyl chloride?
✓ Is the tube rigid (non-bendable)?
✓ Does it belong to tubes of plastics (not other materials)?
✓ Is it reinforced or combined?
✓ Does the use affect classification?
❓ FAQ
How to determine whether a PVC tube is rigid or flexible? Rigid tubes usually have larger wall thickness, no flexibility, and cannot bend; flexible tubes can bend and have good flexibility. You can also refer to product standards or uses, such as building water supply and drainage pipes are mostly rigid. Are the tax rates for 391723 and 391722 the same? Not necessarily, the tax rates may differ. You need to check the latest Import and Export Tariff or consult customs. It is recommended to refer to the actual tariff, and the regulatory conditions may also differ. If PVC tubes are used for conveying chemicals, does the classification change? Generally still classified under 391723, but if specifically designed for particular equipment (such as valve parts), they may be classified as parts. It needs to be judged based on specific use and structure. Is material proof required for declaration? Customs may require material proof, such as composition test reports, to confirm polymers of vinyl chloride. It is recommended to prepare in advance. Does 391723 include PVC pipe fittings (such as joints)? No, pipe fittings (such as joints, elbows) should be classified under 391740. 391723 only refers to the tube itself. If PVC tubes are reinforced (such as fiber reinforced), does the classification change? It may still be classified under 391723, but if the reinforcing material causes it to become goods of other headings (such as composite material tubes), specific analysis is needed. Usually reinforcement does not change the basic classification. How to query the regulatory conditions for 391723? You can query regulatory condition codes such as A, B, etc. through the General Administration of Customs website or the Import and Export Tariff, or consult a customs broker. What should be noted when declaring PVC tubes for cross-border e-commerce sales? It is necessary to accurately declare elements such as product name, material, rigidity, etc., to avoid customs clearance delays caused by classification errors. Small parcels may also require formal declaration.
Q: How to determine whether a PVC tube is rigid or flexible?
A: Rigid tubes usually have larger wall thickness, no flexibility, and cannot bend; flexible tubes can bend and have good flexibility. You can also refer to product standards or uses, such as building water supply and drainage pipes are mostly rigid.
Q: Are the tax rates for 391723 and 391722 the same?
A: Not necessarily, the tax rates may differ. You need to check the latest Import and Export Tariff or consult customs. It is recommended to refer to the actual tariff, and the regulatory conditions may also differ.
Q: If PVC tubes are used for conveying chemicals, does the classification change?
A: Generally still classified under 391723, but if specifically designed for particular equipment (such as valve parts), they may be classified as parts. It needs to be judged based on specific use and structure.
Q: Is material proof required for declaration?
A: Customs may require material proof, such as composition test reports, to confirm polymers of vinyl chloride. It is recommended to prepare in advance.
Q: Does 391723 include PVC pipe fittings (such as joints)?
A: No, pipe fittings (such as joints, elbows) should be classified under 391740. 391723 only refers to the tube itself.
Q: If PVC tubes are reinforced (such as fiber reinforced), does the classification change?
A: It may still be classified under 391723, but if the reinforcing material causes it to become goods of other headings (such as composite material tubes), specific analysis is needed. Usually reinforcement does not change the basic classification.
Q: How to query the regulatory conditions for 391723?
A: You can query regulatory condition codes such as A, B, etc. through the General Administration of Customs website or the Import and Export Tariff, or consult a customs broker.
Q: What should be noted when declaring PVC tubes for cross-border e-commerce sales?
A: It is necessary to accurately declare elements such as product name, material, rigidity, etc., to avoid customs clearance delays caused by classification errors. Small parcels may also require formal declaration.
⚠️ 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.