Plasticized PVC Granules
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3904100000 | 41.5% | CN | US | Official Doc |
| 3904220000 | 41.5% | CN | US | Official Doc |
| 3904210000 | 41.5% | CN | US | Official Doc |
AI Analysis
💊 Plasticized PVC Granules (Flexible PVC)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Plasticized PVC"?
Plasticized PVC (Polyvinyl Chloride) granules are a versatile raw material widely used in manufacturing flexible products such as cables, hoses, flooring, and inflatable items. In international trade, classification depends heavily on the state of the polymer (primary form vs. processed) and plasticization status.
Key Distinction Points:
- Plasticized vs. Non-Plasticized: The input specifies "Plasticized" (flexible), but HS Code classification often hinges on whether it is a "primary shape" (unplasticized/resin) or already a compound.
- Form: "Granules" typically imply a primary shape (unplasticized resin) in HS nomenclature, but if they are already compounded with plasticizers, they may fall under different subheadings. However, the provided data links "Flexible PVC Granules" to specific 3904 codes.
⚠️ Critical Note Based on Provided Data:
The<DATA>provided maps "Flexible PVC Granules" to three specific HS Codes under Chapter 39 (Plastics and Articles Thereof). All three codes share the same total tax rate of 41.5% due to applicable tariffs. The distinction between them lies in the specific legal description of the polymer state and classification logic.
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Summary (as per Data) | Key Classification Logic |
|---|---|---|
| 3904.10.00.00 | Flexible PVC granules; Material: PVC; Form: Granules; Consistent with definition of vinyl chloride polymer prototype. | Classified as Polyvinyl Chloride, Not Mixed with Other Substances (or primary shape). |
| 3904.22.00.00 | Flexible PVC granules; PVC corresponds to Polyvinyl Chloride; Granules correspond to primary shape; Consistent with Polyvinyl Chloride polymer classification. | Emphasizes the Polymer Identity and Primary Shape. |
| 3904.21.00.00 | Flexible PVC granules; PVC material matches Polyvinyl Chloride; Granules meet non-plasticized primary shape requirements. | Focuses on Non-Plasticized Primary Shape requirement for this subheading. |
🔍 Important Clarification:
Although the product is described as "Plasticized" in the user input, the provided<DATA>links it to codes (3904.21 and 3904.22) that typically refer to unplasticized (non-plasticized) polyvinyl chloride in primary forms, or specific compound types. The provided text explicitly states: "Granules meet non-plasticized primary shape requirements" for 3904.21.00.00.
However, since the user input says "Plasticized," and the data links it to these codes, we must assume the customs interpretation provided in the<DATA>accepts these granules under these headings, possibly treating them as unplasticized resins that will be plasticized later, or a specific compound classification. Do not deviate from the provided HS Codes in<DATA>.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Total Tax Rate: 41.5%
✅ Tax Detail: Base Tariff: 6.5%, Section 301 Tariff: 25.0%, Section 122 Tariff: 10%
🎯 1. General Tariff Structure for HS Codes 3904.10.00.00, 3904.21.00.00, 3904.22.00.00
| Item | Content | Explanation |
|---|---|---|
| Base Tariff | 6.5% | Standard Most Favored Nation (MFN) rate for PVC plastics. |
| Section 301 Tariff | +25% | Additional duty imposed by the U.S. Trade Representative (USTR) on Chinese goods under Section 301. |
| Section 122 Tariff | +10% | Additional duty under Section 122 of the Trade Act of 1974 (often applied to specific strategic goods or under emergency provisions). |
| Total Duty Rate | 41.5% | Sum of all applicable rates. |
| Tax Calculation | CIF Value × 41.5% | Calculated on Cost, Insurance, and Freight value. |
| De Minimis Exemption | ❌ Not Applicable | Section 301 and Section 122 duties typically exclude small shipments from exemption. |
| Legal Basis | USITC:3904.x.x.x.x → Section 301 → Section 122 |
Cumulative application of tariffs. |
📌 Key Takeaway:
- All three HS codes (3904.10.00.00, 3904.21.00.00, 3904.22.00.00) carry the identical total tax burden of 41.5%.
- The difference in HS code does not provide a tariff advantage in this specific dataset.
- Section 301 (25%) and Section 122 (10%) are the major cost drivers, making Chinese-origin PVC granules significantly more expensive in the US market.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Essential Documentation Checklist
| Document | Required | Notes |
|---|---|---|
| Product Specification Sheet | ✔️ | Must state: PVC Type, Plasticization Status, Granule Size, Melt Flow Index. |
| Certificate of Origin (CO) | ✔️ | Crucial for determining applicability of Section 301/122 duties. |
| Commercial Invoice | ✔️ | Clearly describe as "Polyvinyl Chloride Granules, Unplasticized/Plasticized" (align with HS code logic). |
| Packing List | ✔️ | Weight and dimensions must match invoice. |
| Safety Data Sheet (SDS) | ✔️ | Required for chemical products; ensures no hazardous restrictions. |
| Customs Ruling (if available) | ✔️ | Pre-advance ruling can help confirm HS code accuracy. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Granules are Primary, Plasticizer is Key, 3904 is Right, 41.5% is Steady!"
| Scenario | Correct Declaration | Common Mistake |
|---|---|---|
| Unplasticized PVC Resin | 3904.21.00.00 or 3904.22.00.00 |
Misdeclaring as finished PVC articles (higher duty). |
| Plasticized PVC Granules (Compounds) | 3904.10.00.00 (as per data) |
Assuming different HS code for compounds without verification. |
| Origin Declaration | Must clearly state China | Misdeclaring origin to avoid Section 301/122 → Fraud risk! |
| Description | "Polyvinyl Chloride Granules" | Vague terms like "Plastic Granules" → Customs delay. |
✅ 3. Special Handling
| Situation | Recommendation |
|---|---|
| Mixed with Other Polymers | If PVC is mixed with other plastics, different HS codes may apply. Verify with supplier. |
| Re-export | If transiting through third countries, ensure no origin change occurs. |
| Section 122 Exemption | Check if your product qualifies for any exemption under Section 122 (rare for standard PVC). |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Estimated Duty (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3904.x.x.x.x | 41.5% | High due to Section 301 & 122. |
| 🇨🇳 China | 3904.x.x.x.x | ~6.5% (Import) | Lower duty for raw material import. |
| 🇪🇺 EU | 3904.x.x.x.x | ~0-6.5% | Varies by specific subheading; no Section 301. |
| 🇬🇧 UK | 3904.x.x.x.x | ~0-6.5% | Post-Brexit tariffs may vary. |
| 🇮🇳 India | 3904.x.x.x.x | ~7.5-10% | Basic customs duty + SWS. |
📌 Conclusion:
- USA is the most expensive market for Chinese PVC granules due to Section 301 and 122 tariffs.
- Consider supply chain diversification (e.g., sourcing from Vietnam, Thailand) to mitigate duty risks.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "Plasticized" PVC as "Unplasticized" to avoid higher duties
👉 Consequence: If found misdeclared, heavy fines, seizure, and legal action.
👉 Correct Action: Declare accurately as per technical specifications.
❌ Error 2: Using vague terms like "Plastic Granules"
👉 Consequence: Customs may assign a higher general duty rate or request additional documentation.
👉 Correct Action: Use precise HS Code descriptions.
❌ Error 3: Ignoring Section 122 Tariffs
👉 Consequence: Unexpected 10% charge on top of 25% Section 301.
👉 Correct Action: Always calculate total duty as 6.5% + 25% + 10% = 41.5%.
✅ Best Practice:
"Polyvinyl Chloride Granules, HS Code 3904.10.00.00, Origin: China, CIF Value: $X, Duty: 41.5%"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Key Points:
🔹 "PVC Granules = HS 3904"
🔹 "China Origin = 41.5% Total Duty (6.5% Base + 25% Sec 301 + 10% Sec 122)"
🔹 "Declare Accurately: Material + Form + Origin"
📌 Pro Tip:
If you are importing large volumes, consider applying for a Section 301 Exclusion (if applicable) or exploring supply chain relocation to non-China origins to save up to 35% in duties.
📣 Immediate Action:
📞 Consult a customs broker for Advance Ruling on PVC classification.
🚀 Optimize your supply chain to reduce tariff burden!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percentage Point Matters in Your Profit Margin!
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.