Chapter 39 covers plastics and articles thereof, and is an important chapter in the HS classification organized by material. This chapter includes plastics in primary forms, waste and scrap, semi-manufactures, and various finished plastic articles, but excludes certain items specifically named in other chapters (e.g., plastic footwear falls under Chapter 64). Heading 3917 specifically covers tubes, pipes, and fittings of plastics, belonging to the pipe fittings category among finished plastic articles. Heading 3917 covers tubes, pipes, and hoses of plastics and fittings therefor, including rigid pipes, flexible tubes, pipe joints, flanges, elbows, tees, etc. These fittings are used to connect, branch, seal, or control the flow of fluids in pipelines. However, note that if fittings incorporate mechanical devices such as valves, they may be classified under 8481; if they are specialized electrical conduit fittings, they may be classified under 8547. First 2 digits 39: represents Chapter 39 'Plastics and articles thereof'. Digits 3-4, 17: represents heading 3917 'Tubes, pipes and hoses, and fittings therefor, of plastics'. Digits 5-6, 40: represents subheading 391740 'Fittings for tubes, pipes and hoses, of plastics', i.e., connectors, joints, flanges, etc., specifically for pipes, not including the pipes themselves. Therefore, 391740 specifically refers to plastic pipe fittings, such as elbows, tees, caps, flanges, etc. The product is a fitting for tubes or pipes of plastics, meeting the description of heading 3917, and is not equipped with mechanical devices such as valves, so it is classified under 391740. If it were a plastic valve or cock, it would be classified under 8481; if it were a plastic insulating fitting, it would be classified under 8547. Therefore, 391740 is the correct code for plastic pipe fittings.
Chapter
Chapter 39 covers plastics and articles thereof, and is an important chapter in the HS classification organized by material. This chapter includes plastics in primary forms, waste and scrap, semi-manufactures, and various finished plastic articles, but excludes certain items specifically named in other chapters (e.g., plastic footwear falls under Chapter 64). Heading 3917 specifically covers tubes, pipes, and fittings of plastics, belonging to the pipe fittings category among finished plastic articles.
Heading
Heading 3917 covers tubes, pipes, and hoses of plastics and fittings therefor, including rigid pipes, flexible tubes, pipe joints, flanges, elbows, tees, etc. These fittings are used to connect, branch, seal, or control the flow of fluids in pipelines. However, note that if fittings incorporate mechanical devices such as valves, they may be classified under 8481; if they are specialized electrical conduit fittings, they may be classified under 8547.
Digit Breakdown
First 2 digits 39: represents Chapter 39 'Plastics and articles thereof'. Digits 3-4, 17: represents heading 3917 'Tubes, pipes and hoses, and fittings therefor, of plastics'. Digits 5-6, 40: represents subheading 391740 'Fittings for tubes, pipes and hoses, of plastics', i.e., connectors, joints, flanges, etc., specifically for pipes, not including the pipes themselves. Therefore, 391740 specifically refers to plastic pipe fittings, such as elbows, tees, caps, flanges, etc.
Classification Basis
The product is a fitting for tubes or pipes of plastics, meeting the description of heading 3917, and is not equipped with mechanical devices such as valves, so it is classified under 391740. If it were a plastic valve or cock, it would be classified under 8481; if it were a plastic insulating fitting, it would be classified under 8547. Therefore, 391740 is the correct code for plastic pipe fittings.
📝 Declaration Elements
Product Name: The specific name of the declared commodity, such as 'plastic elbow', 'plastic tee', etc., which must be consistent with the actual product. Material: The specific type of plastic, such as PVC, PE, PP, ABS, etc., which affects classification and tax rate. Use: Explain the usage scenario of the fitting, such as 'for water pipe connection', 'for chemical pipelines', etc. Brand: Manufacturer or brand name; if no brand, indicate 'no brand'. Model: The specification and model of the product, to facilitate customs identification. Specification and Size: The diameter, pressure rating, etc., of the fitting, such as 'DN50', 'PN10'. Processing Method: Such as injection molding, extrusion, etc., which affects classification. Product Name: Plastic elbow; Material: PVC; Use: For building drainage pipe connection; Brand: No brand; Model: DN110; Specification and Size: DN110, PN10; Processing Method: Injection molding. Mistakenly classifying plastic valves under 391740, when they should actually be classified under 8481. Failing to specify the specific type of plastic, making it impossible to determine the tax rate. Mistakenly classifying plastic pipe fittings with metal inserts as plastic articles, which may involve different classification.
Product Name
The specific name of the declared commodity, such as 'plastic elbow', 'plastic tee', etc., which must be consistent with the actual product.
⚠️ Declaring generically as 'plastic pipe fittings' without distinguishing the specific type.
Material
The specific type of plastic, such as PVC, PE, PP, ABS, etc., which affects classification and tax rate.
⚠️ Only writing 'plastic' without specifying the specific composition.
Use
Explain the usage scenario of the fitting, such as 'for water pipe connection', 'for chemical pipelines', etc.
⚠️ Use description is too broad, such as 'for industrial use'.
Brand
Manufacturer or brand name; if no brand, indicate 'no brand'.
⚠️ Omitting the brand or incorrectly declaring another brand.
Model
The specification and model of the product, to facilitate customs identification.
⚠️ Model is incomplete or inconsistent with the actual product.
Specification and Size
The diameter, pressure rating, etc., of the fitting, such as 'DN50', 'PN10'.
⚠️ Failing to specify size or pressure rating.
Processing Method
Such as injection molding, extrusion, etc., which affects classification.
⚠️ Ignoring the processing method, leading to classification errors.
Example： Product Name: Plastic elbow; Material: PVC; Use: For building drainage pipe connection; Brand: No brand; Model: DN110; Specification and Size: DN110, PN10; Processing Method: Injection molding.
Common Mistakes：
Mistakenly classifying plastic valves under 391740, when they should actually be classified under 8481.
Failing to specify the specific type of plastic, making it impossible to determine the tax rate.
Mistakenly classifying plastic pipe fittings with metal inserts as plastic articles, which may involve different classification.
🎯 Classification Logic
The core basis for classification is the notes to Chapter 39 of the Import and Export Tariff and the terms of heading 3917. Plastic pipe fittings must meet the following: 1) the material is plastic; 2) used for pipe connection or sealing; 3) not equipped with mechanical devices such as valves. If the fitting is equipped with valves, cocks, etc., it is classified under 8481; if it is a specialized electrical conduit fitting, it is classified under 8547. 391710 Artificial guts (sausage casings) of plastics: 391710 is artificial guts, used for food packaging, while 391740 is pipe fittings, with different uses. 391721 Rigid tubes and pipes of plastics: 391721 is the rigid pipe itself, 391740 is pipe fittings, with different functions. 391731 Flexible tubes and pipes of plastics: 391731 is flexible tubing, 391740 is fittings; flexible tubing may be equipped with fittings, but if fittings are declared separately, they are classified under 391740. 848180 Plastic valves: 848180 includes valves, cocks, etc. If plastic pipe fittings have valve functions, they should be classified under 848180. 854720 Plastic insulating fittings: 854720 is electrical insulating fittings. If pipe fittings are used for electrical insulation, they should be classified under 854720. Is the material plastic? Is it used for pipe connection or sealing? Is it equipped with mechanical devices such as valves? Is it artificial guts? Is it an electrical insulating fitting?
Basis
The core basis for classification is the notes to Chapter 39 of the Import and Export Tariff and the terms of heading 3917. Plastic pipe fittings must meet the following: 1) the material is plastic; 2) used for pipe connection or sealing; 3) not equipped with mechanical devices such as valves. If the fitting is equipped with valves, cocks, etc., it is classified under 8481; if it is a specialized electrical conduit fitting, it is classified under 8547.
Confused Codes：
391710 - Artificial guts (sausage casings) of plastics
391710 is artificial guts, used for food packaging, while 391740 is pipe fittings, with different uses.
391721 - Rigid tubes and pipes of plastics
391721 is the rigid pipe itself, 391740 is pipe fittings, with different functions.
391731 - Flexible tubes and pipes of plastics
391731 is flexible tubing, 391740 is fittings; flexible tubing may be equipped with fittings, but if fittings are declared separately, they are classified under 391740.
848180 - Plastic valves
848180 includes valves, cocks, etc. If plastic pipe fittings have valve functions, they should be classified under 848180.
854720 - Plastic insulating fittings
854720 is electrical insulating fittings. If pipe fittings are used for electrical insulation, they should be classified under 854720.
Self-Check：
✓ Is the material plastic?
✓ Is it used for pipe connection or sealing?
✓ Is it equipped with mechanical devices such as valves?
✓ Is it artificial guts?
✓ Is it an electrical insulating fitting?
❓ FAQ
Are both plastic pipe joints and plastic valves classified under 391740? No. If plastic pipe joints are only used for connecting pipes, they are classified under 391740; if they have valve functions (such as ball valves, gate valves), they should be classified under 8481. How to inquire about the import tax rate for 391740? You can check through the official website of the General Administration of Customs or the Import and Export Tariff. The tax rate may vary depending on trade agreements and country of origin. It is recommended to use the official database for real-time inquiries. What elements need to be declared for plastic pipe fittings? Usually, product name, material, use, brand, model, specification and size, processing method, etc., need to be declared, subject to customs requirements. What is the difference between 391740 and 391721? 391721 is the rigid plastic pipe itself, 391740 is plastic pipe fittings such as elbows, tees, etc., with different functions. If a plastic pipe fitting has metal threads, does it affect classification? If the metal part is only for enhancing connection and the main body is still plastic, it is generally still classified under 391740; if the metal part constitutes the main function, it may need to be classified as a metal article. What is the export tax rebate rate for 391740? The export tax rebate rate may be adjusted with policy changes. It is recommended to check the latest export tax rebate rate library of the State Administration of Taxation. For cross-border e-commerce sales of plastic pipe fittings, how to choose the HS code? Based on material and use, if it is a plastic pipe fitting, choose 391740; if it is of other materials or uses, corresponding other codes are needed. Does 391740 include plastic flanges? Yes, plastic flanges are pipe fittings and are classified under 391740.
Q: Are both plastic pipe joints and plastic valves classified under 391740?
A: No. If plastic pipe joints are only used for connecting pipes, they are classified under 391740; if they have valve functions (such as ball valves, gate valves), they should be classified under 8481.
Q: How to inquire about the import tax rate for 391740?
A: You can check through the official website of the General Administration of Customs or the Import and Export Tariff. The tax rate may vary depending on trade agreements and country of origin. It is recommended to use the official database for real-time inquiries.
Q: What elements need to be declared for plastic pipe fittings?
A: Usually, product name, material, use, brand, model, specification and size, processing method, etc., need to be declared, subject to customs requirements.
Q: What is the difference between 391740 and 391721?
A: 391721 is the rigid plastic pipe itself, 391740 is plastic pipe fittings such as elbows, tees, etc., with different functions.
Q: If a plastic pipe fitting has metal threads, does it affect classification?
A: If the metal part is only for enhancing connection and the main body is still plastic, it is generally still classified under 391740; if the metal part constitutes the main function, it may need to be classified as a metal article.
Q: What is the export tax rebate rate for 391740?
A: The export tax rebate rate may be adjusted with policy changes. It is recommended to check the latest export tax rebate rate library of the State Administration of Taxation.
Q: For cross-border e-commerce sales of plastic pipe fittings, how to choose the HS code?
A: Based on material and use, if it is a plastic pipe fitting, choose 391740; if it is of other materials or uses, corresponding other codes are needed.
Q: Does 391740 include plastic flanges?
A: Yes, plastic flanges are pipe fittings and are classified under 391740.
⚠️ 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.