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Other Vinyl Chloride Copolymer Powder

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
3904400000 40.3% CN US Official Doc
3904306000 40.3% CN US Official Doc
3902300000 41.5% CN US Official Doc
3921125000 41.5% CN US Official Doc
3921905050 39.8% CN US Official Doc

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πŸ§ͺ PVC Vinyl Chloride Copolymer Powder


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Import Strategy
πŸ“Œ I. Product Definition & Classification: What is "Vinyl Chloride Copolymer Powder"?

Vinyl Chloride Copolymers (VCC) are synthetic polymers produced by polymerizing vinyl chloride with other monomers (such as vinyl acetate, ethylene, or acrylic esters) to modify properties like flexibility, impact resistance, and clarity.

In international trade, "Powder" refers to the raw material form, typically used in processing to create films, sheets, or profiles. It is distinct from finished plastic products or already-formed sheets.

⚠️ Key Distinction:
- If the material is in the form of granules, pellets, or powder (primary form) β†’ It is classified under Chapter 39 (Plastics and Articles Thereof) as Raw Materials/Intermediates. - If it is already formed into films or sheets for direct use β†’ It is classified under Chapter 39 but in a different subheading (Finished Articles/Intermediate Forms). - Critical Note: The term "Copolymer" is crucial. Homopolymers (pure PVC) have different HS codes. The data provided specifically addresses Copolymers.


πŸ“¦ II. HS Code Classification Details (2026 Latest Tariff Authorityε―Ήη…§)

Based on the provided data, the product "Other vinyl chloride copolymer powder" can be classified into five specific HS codes depending on its precise physical state and intended immediate use.

HS Code Product Description Physical Form Application/Status
3904.40.00.00 Other vinyl chloride copolymers For Films Used specifically as raw material for film production.
3904.30.60.00 Other vinyl chloride copolymers Film Raw Material Primary form, identified as feedstock for film manufacturing.
3902.30.00.00 Other vinyl chloride copolymers Primary Form/Semi-finished General primary shape (powder/granules) not specifically tied to film in the description.
3921.12.50.00 Other vinyl chloride copolymers Film/Sheet Material If the "powder" is actually a pre-formed sheet/film material (misclassification risk check).
3921.90.50.50 Other vinyl chloride copolymers Primary Form/Raw Material General copolymer raw material, possibly with specific chemical composition nuances.

πŸ” Important Clarification:
- Codes 3904.40 and 3904.30 are the most common for powders/granules intended for film extrusion.
- Code 3902.30 is a broader category for vinyl chloride copolymers in primary forms.
- Codes 3921.12 and 3921.90 refer to plates, sheets, and film (Chapter 39.21). If your product is genuinely a powder, these codes may be incorrect unless the powder is pre-compounded into sheet form. Verify physical state carefully!


πŸ’° III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)

βœ… Applicable Country: United States (US)
βœ… Origin: China (CN)
βœ… Effective Date: From November 10, 2025 onwards

All five HS codes listed in the data are subject to high combined tariffs due to US trade policies against Chinese imports.

🎯 1. HS Codes: 3904.40.00.00 & 3904.30.60.00

Category: Vinyl Chloride Copolymers for Film

Item Detail
Base Tariff 5.3%
Section 301 Additional Tariff +25.0%
Section 122 Clause Tariff +10.0%
Total Tax Rate 40.3%
Tax Calculation CIF Value Γ— 40.3%
De Minimis Exemption ❌ Not Eligible (High value threshold, not for small packages)
Legal Basis HTSUS:3904 β†’ Section 301: Footnote 9903.01.25 β†’ Section 122

πŸ“Œ Explanation:
- The 5.3% is the standard Most Favored Nation (MFN) duty for these copolymers. - The 25% is the standard Section 301 tariff for Chinese plastics. - The 10% is an additional levy under Section 122 (often related to specific trade remedies or administrative fees). - Total: 40.3% is a significant cost driver.

🎯 2. HS Codes: 3902.30.00.00 & 3921.12.50.00

Category: Other Vinyl Chloride Copolymers (Primary or Sheet)

Item Detail
Base Tariff 6.5%
Section 301 Additional Tariff +25.0%
Section 122 Clause Tariff +10.0%
Total Tax Rate 41.5%
Tax Calculation CIF Value Γ— 41.5%
De Minimis Exemption ❌ Not Eligible
Legal Basis HTSUS:3902 / 3921 β†’ Section 301 β†’ Section 122

πŸ“Œ Note:
- Slightly higher base rate (6.5% vs 5.3%) leads to a 41.5% total. - This applies if the product is classified under general vinyl chloride copolymers (3902) or specific sheet/film articles (3921).

🎯 3. HS Code: 3921.90.50.50

Category: Other Plates, Sheets, Film (Vinyl Chloride Copolymer)

Item Detail
Base Tariff 4.8%
Section 301 Additional Tariff +25.0%
Section 122 Clause Tariff +10.0%
Total Tax Rate 39.8%
Tax Calculation CIF Value Γ— 39.8%
De Minimis Exemption ❌ Not Eligible
Legal Basis HTSUS:3921 β†’ Section 301 β†’ Section 122

πŸ“Œ Note:
- This is the lowest total tariff (39.8%) among the options, but it assumes the product is classified as a finished article (sheet/film), not a raw powder.
- Risk: If you are importing powder and declare it under 3921.90 (sheet/film), customs may reject it for misclassification.


πŸ› οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)

βœ… 1. Essential Documentation Checklist

Document Required Description
βœ… Product Specification Sheet βœ”οΈ Must clearly state: "Vinyl Chloride Copolymer," "Powder/Granule Form," "Molecular Weight," "Monomer Composition."
βœ… Certificate of Analysis (COA) βœ”οΈ Proves chemical composition and confirms it is a copolymer (not homopolymer).
βœ… Material Safety Data Sheet (MSDS) βœ”οΈ Required for chemical safety handling during transport.
βœ… Commercial Invoice βœ”οΈ Must specify "Raw Material for Film Manufacturing" if using 3904 codes.
βœ… Packing List βœ”οΈ Detail packaging type (bags, pallets) and net/gross weight.
βœ… Bill of Lading / Air Waybill βœ”οΈ Standard shipping document.

βœ… 2. Classification Strategy (Key Mnemonic)

πŸ”₯ "Powder = 3904/3902; Sheet = 3921. Don't Mix!"

Scenario Correct HS Code Range Risk if Misclassified
Importing Powder/Granules for film extrusion 3904.40.00.00 or 3904.30.60.00 (40.3%) Low risk if described as "raw material."
Importing Primary Form (general) 3902.30.00.00 (41.5%) Slightly higher tax, but accurate for generic copolymers.
Importing Pre-formed Sheets/Films 3921.12.50.00 or 3921.90.50.50 (39.8%-41.5%) HIGH RISK if declaring powder as sheet. Customs will inspect physical form.
Homopolymer PVC (Pure PVC) Not in Data Different HS code (e.g., 3904.21). Do not use these codes for pure PVC.

βœ… 3. Special Considerations

  • Section 122 Tariff: This 10% surcharge is non-negotiable for Chinese-origin goods under this classification. Ensure your supplier confirms China Origin accurately.
  • De Minimis (8000 USD): These products do NOT qualify for the $800 de minimis exemption due to high duty rates and potential Section 301/122 restrictions. Large shipments must go through formal entry.
  • Pre-Ruling Recommendation: Given the complexity of "copolymer" definitions and the high tariff variance (39.8% vs 41.5%), consider applying for an Advance Ruling from U.S. Customs and Border Protection (CBP) to lock in the HS code.

🌍 V. Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Certification Notes
πŸ‡ΊπŸ‡Έ USA 3904.40.00.00 40.3% No specific FDA/CE needed for raw resin High tariff due to 301/122
πŸ‡¨πŸ‡³ China 3904.40.00.00 ~5-6% N/A Lower export cost
πŸ‡ͺπŸ‡Ί EU 3904.40.00 ~5-6% REACH Registration No Section 301 equivalent
πŸ‡―πŸ‡΅ Japan 3904.40 ~5% PSE (if finished) Standard MFN rate

πŸ“Œ Conclusion:
- The US market is the most expensive due to the 40.3% combined tariff. - Calculate total landed cost carefully: CIF + 40.3% Duty + Harbor Maintenance Fee (HMF) + Merchandise Processing Fee (MPF).


πŸ“Œ VI. Common Errors & Pitfalls (Lessons Learned)

❌ Error 1: Declaring Powder under 3921 (Sheet/Film Code)
πŸ‘‰ Consequence: Customs inspection reveals powder β†’ Penalty + Back Duty + Potential Fraud Charge.

❌ Error 2: Claiming De Minimis for bulk powder shipments
πŸ‘‰ Consequence: Shipment held at border, formal entry required β†’ Delays + Demurrage Charges.

❌ Error 3: Ignoring Section 122 (10%) in cost calculation
πŸ‘‰ Consequence: Underestimating landed cost by 10% β†’ Profit Margin Erosion.

βœ… Correct Practice:

"Vinyl Chloride Copolymer Powder, Primary Form, for Film Extrusion, HS 3904.40.00.00, Origin: China"


🎯 VII. Conclusion: Professional Classification Saves Money

🎯 Remember:

πŸ”Ή "Powder is Raw, Sheet is Article. Choose 3904 for Powder."
πŸ”Ή "Tariff is ~40%. Budget accordingly. No de minimis."
πŸ”Ή "Verify 'Copolymer' vs 'Homopolymer'. Wrong code = Huge Penalty."


πŸ“Œ Pro Tip:
If your supply chain includes Vietnam, Thailand, or Malaysia for polymerization, check if Certificate of Origin from these countries allows for Section 301/122 exemptions. This could reduce taxes significantly.


πŸ“£ Immediate Action:

πŸ“ž Engage a licensed US Customs Broker.
πŸ“„ Submit MSDS and COA for pre-classification review.
πŸš€ Secure your supply chain against 40.3% tariffs by accurate declaration.


✨ Precision in Classification, Profit in Clearance!
πŸ’Ό Every Percent Counts in International Trade!

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About HS Code Classification

The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.

Each HS code follows a hierarchical structure:

  • Chapter (2 digits) β€” Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
  • Heading (4 digits) β€” More specific grouping within the chapter
  • Subheading (6 digits) β€” Internationally standardized breakdown, used by all WCO member countries
  • National subdivisions (8-10 digits) β€” Country-specific extensions for further classification, such as US HTSUS 10-digit codes

Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.

When importing from CN to US, the applicable tariff rates may include:

  • Most-Favored-Nation (MFN) rate β€” The standard duty rate applied to WTO members
  • General rate β€” Applied to countries without trade agreements
  • Trade remedy duties β€” Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties

The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.