PVC Resin Thermal Stabilizer Grade
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 390120 | 0.0% | CN | US | Official Doc |
| 381300 | 0.0% | CN | US | Official Doc |
AI Analysis
βοΈ PVC Resin & Thermal Stabilizer Mixtures
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Entry Strategy
π I. Product Definition & Classification: Do You Really Understand "PVC Resin" for Thermal Stabilizers?
Polyvinyl Chloride (PVC) is one of the most widely used plastics globally. However, in international trade, the classification depends entirely on its form and composition:
-
Pure PVC Resin (Base Resin):
- Pure polymer powder, not mixed with other substances.
- Used as the base material for manufacturers who will add thermal stabilizers, lubricants, and other additives themselves.
- Classified under Chapter 39.
-
PVC with Additives (Pre-mixed Products):
- PVC mixed with thermal stabilizers, plasticizers, fillers, or other chemical agents.
- Used for direct processing (e.g., extrusion, molding) without further formulation.
- Classified under Chapter 38 (Chemical Products).
β οΈ Key Distinction:
- If the product is pure PVC powder with no additives β HS Code 390120.
- If the product contains thermal stabilizers or other additives β HS Code 381300.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Contains Additives? |
|---|---|---|---|
390120 |
Polyvinyl chloride, not mixed with other substances (as a base resin for thermal stabilizers) | Pure PVC powder, base resin for further formulation | β No |
381300 |
Products of the chemical industry, containing PVC and additives like thermal stabilizers | Pre-mixed PVC compounds, ready-to-use PVC pellets/powder | β Yes |
π Important Reminder:
- Pure PVC powder must be declared under 390120. Do not add "containing stabilizers" in the description if it is pure.
- If the product is pre-mixed with thermal stabilizers, it must be declared under 381300. Misclassification can lead to customs audits, fines, or delays.
π° III. 2026 Latest Tariff Rate Details
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025-11-10 onwards (including subsequent imports)
π― 1. 390120 ββ Polyvinyl Chloride, Not Mixed with Other Substances (Pure PVC Resin)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Additional Tariff | +25% (from USITC Footnote 9903.88.01) |
| IEEPA Additional Tariff | +10% (for Chinese/Hong Kong products, from 2025-11-10) |
| Total Tariff Rate | 45% |
| Tax Calculation | CIF Value Γ 45% |
| De Minimis Exemption Available? | β No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:390120 β FOOTNOTE:9903.88.01 |
π Explanation:
- The "25% USITC additional tariff" comes from Section 301 of the U.S. Trade Act.
- The "10% IEEPA additional tariff" is an additional tariff imposed on Chinese products under the International Emergency Economic Powers Act.
- Total 45%, which is considered a high tariff rate, must be anticipated in advance!
π― 2. 381300 ββ Products of the Chemical Industry, Containing PVC and Additives
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| USITC Additional Tariff | +25% |
| IEEPA Additional Tariff | +10% |
| Total Tariff Rate | 45% |
| Tax Calculation | CIF Γ 45% |
| De Minimis Exemption Available? | β No |
| Legal Basis Path | IEEPA:9901.25 β IEEPA:9903.01.24 β USITC:381300 β FOOTNOTE:9903.88.01 |
π Note:
- The tax rate is exactly the same as for pure PVC resin.
- Even if the product is a pre-mixed compound or ready-to-use PVC pellets, as long as it is of Chinese origin, it is subject to the same tariff structure.
π οΈ IV. Customs Clearance Practical Advice (Practical Pitfall Avoidance Guide)
β 1. Preparation of Documents (None Can Be Omitted)
| Document | Required? | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state whether it is pure PVC or PVC with additives. |
| β Ingredient List / MSDS | βοΈ | Critical for determining whether it falls under 390120 or 381300. |
| β Product Photos (including labels) | βοΈ | Clear display of model, brand, and packaging details. |
| β Third-party Test Report | βοΈ | If applicable, provide RoHS, REACH, etc. |
| β Commercial Invoice | βοΈ | Must accurately describe the product as "PVC Resin" or "PVC Compound". |
| β Certificate of Origin (CO) | βοΈ | If not from China, preferential rates may apply. |
| β Packing List | βοΈ | Clearly indicate the relationship between the main product and any accessories. |
β 2. Declaration Tips (Key Mantras)
π₯ "Pure PVC under 39, Mixed PVC under 38, Name Accurate, Rates Clarified!"
| Scenario | Correct Declaration Method | Wrong Practice |
|---|---|---|
| Pure PVC powder | 390120 |
Misreporting as "PVC Compound" β Potential audit |
| Pre-mixed PVC with stabilizers | 381300 |
Misreporting as "Pure PVC" β 45% tax risk |
| PVC pellets with additives | 381300 |
Misreporting as "Pure PVC" β 45% tax risk |
| PVC with fillers (e.g., CaCO3) | 381300 |
Misreporting as "Pure PVC" β 45% tax risk |
β 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom PVC Compound | Provide customer orders + formula/design documents to avoid being classified as "non-standard." |
| PVC with Thermal Stabilizers | Must be declared under 381300. Do not claim it is "pure resin." |
| PVC Base Resin for Further Formulation | Must be declared under 390120. Provide a statement confirming no additives. |
| PVC Used in Medical Devices | If for special purposes, apply for "non-commercial use" exemption, but proof is required. |
π V. Global Main Market Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Remarks |
|---|---|---|---|---|
| πΊπΈ United States | 390120 / 381300 |
45% (Chinese Origin) | FCC + RoHS | High tariffs apply to both categories. |
| π¨π³ China | 390120 / 381300 |
5% (Import) | CCC + RoHS | No additional tariffs. |
| πͺπΊ European Union | 390120 / 381300 |
0% (if compliant with CE) | CE + REACH | No additional tariffs. |
| π¦πΊ Australia | 390120 / 381300 |
5% | RCM | No additional tariffs. |
| π―π΅ Japan | 390120 / 381300 |
0% | PSE | No additional tariffs. |
π Conclusion:
- The United States imposes high additional tariffs on both pure PVC and pre-mixed PVC from China.
- For Chinese-origin PVC, customs clearance costs in the U.S. are extremely high. It is recommended to evaluate in advance whether to relocate production or adjust the supply chain.
π VI. Common Mistakes & Pitfall Avoidance Guide (Blood and Tears Lessons)
β Mistake 1: Declaring "PVC with Stabilizers" as "Pure PVC Resin"
π Consequence: Customs may classify it under 381300 after audit, leading to back taxes + fines!
β Mistake 2: Declaring "Pure PVC Resin" as "PVC Compound"
π Consequence: No tax difference in this case (both 45%), but unnecessary documentation requirements and potential delays.
β Mistake 3: Failing to provide an ingredient list or MSDS
π Consequence: Customs cannot determine whether it contains additives β delayed release or return.
β Mistake 4: Using "PVC Resin" as the declaration name for pre-mixed products
π Consequence: Misclassification β back taxes + late fees.
β Correct Practice:
"Pure PVC Resin, Powder, For Thermal Stabilizer Base, Pure Polymer, Model XYZ, No Additives"
OR
"PVC Compound with Thermal Stabilizers, Pre-mixed, Ready-to-use, Model ABC, Contains Stabilizers"
π― VII. Conclusion: Professional Declaration, Save Time and Money!
π― Remember the Mantra:
πΉ "Pure PVC under 39, Mixed PVC under 38, Both 45% in the US, Name Accurate, Rates Clarified!"
πΉ "HS Code Determines Fate, Tariff Difference is 25 Points, One Step Wrong, Thousands in Back Taxes!"
π Tips:
If your PVC is originated from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA Exemption, with tariffs as low as 0%~5%.
It is recommended to apply for an Advance Ruling (Pre-classification) in advance to avoid customs clearance risks.
π£ Act Immediately:
π Contact a professional customs broker + Provide Product Photos + Apply for HS Code Pre-classification
π Let your PVC, smoothly clear customs, efficiently export, and double your profits!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Cent of Your Cost Deserves to Be Precisely Calculated!
Customer Reviews
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.