Polyvinyl Chloride Resin Granules (for Cables)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 390410 | 0.0% | CN | US | Official Doc |
| 390422 | 0.0% | CN | US | Official Doc |
AI Analysis
π§ͺ PVC Resin Granules (Specifically for Cable Manufacturing)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Grade Compliance Strategy
π I. Product Definition & Classification: Do You Understand "PVC Resin" Truly?
Polyvinyl Chloride (PVC) resin granules are the fundamental raw material for producing rigid and flexible PVC products. In international trade, particularly for cable manufacturing, these granules are classified based on their chemical purity and physical form.
Unmodified PVC (Primary Forms): Pure PVC resin not mixed with other substances, typically in granular or powder form, ready for compounding. Modified/Compounded PVC Resins: PVC that has been pre-mixed with stabilizers, plasticizers, or fillers, specifically designed for direct processing into finished goods like cable insulation or sheathing without further major compounding.
β οΈ Key Distinction Point:
- If the product is pure PVC resin (not mixed with other substances) in primary forms β Classified under 3904.10.
- If the product is other PVC resins (including modified/compounded forms) intended for specific applications like cables β Classified under 3904.22.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Chemical State |
|---|---|---|---|
3904.10 |
Poly(vinyl chloride), not mixed with any other substances, in primary forms | PVC resin granules used as raw materials for manufacturing cables (pure form) | β Pure |
3904.22 |
Other polyvinyl chloride resins (including those modified or compounded) intended for specific applications such as cable insulation and sheathing | PVC compounds ready for processing into wires/cables (modified form) | β Modified |
π Critical Reminder:
- "Not mixed with any other substances" is the key phrase for 3904.10. This refers to the base polymer resin before additives are mixed in. - "Modified or Compounded" refers to 3904.22. If the granules already contain stabilizers, lubricants, or impact modifiers specifically for cable applications, they fall here. - Do not confuse with final cable products (Chapter 85). These are raw materials (Chapter 39).
π° III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Additions)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: Post-November 10, 2025 (including subsequent imports)
π― 1. 3904.10.00.00 ββ Poly(vinyl chloride), not mixed with any other substances, in primary forms
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Surcharge | +25% (under Section 301, Footnote 9903.88.01) |
| IEEPA Surcharge | +10% (for Chinese/HK products, effective Nov 10, 2025) |
| Total Tariff Rate | 35% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3904.10.00.00 β FOOTNOTE:9903.88.01 |
π Explanation:
- "USITC Surcharge 25%": From the U.S. Trade Act Section 301 "Additional Duties"; - "IEEPA 10%": Additional tariff imposed on China under the International Emergency Economic Powers Act; - Total 35%: Considered a high tariff, must be predicted in advance!
π― 2. 3904.22.00.00 ββ Other polyvinyl chloride resins (including modified/compounded)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Surcharge | +25% (under Section 301, Footnote 9903.88.01) |
| IEEPA Surcharge | +10% (for Chinese/HK products, effective Nov 10, 2025) |
| Total Tariff Rate | 35% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3904.22.00.00 β FOOTNOTE:9903.88.01 |
π Note:
- Same tax rate as above; - Whether it is "Cable-grade PVC compound" or "General PVC resin," if it is modified/compounded, it falls under 3904.22; - Both 3904.10 and 3904.22 are subject to 35% total tariff for Chinese-origin products in the US.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
β 1. Required Document Checklist (None Can Be Omitted)
| Document | Must Provide | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Includes molecular weight, viscosity, K-value, particle size |
| β Formula/Composition Proof | βοΈ | Crucial to determine if it's "pure" (3904.10) or "modified" (3904.22) |
| β Product Photos (Label) | βοΈ | Clear display of model, brand, "PVC Resin" |
| β MSDS (Material Safety Data Sheet) | βοΈ | For safety handling and customs safety check |
| β Commercial Invoice | βοΈ | Clearly state "PVC Resin Granules for Cable Raw Material" |
| β Certificate of Origin (CO) | βοΈ | For US-China trade origin verification |
| β Packing List | βοΈ | Net/gross weight, packaging type (bags/pallets) |
β 2. Declaration Tips (Key Mantra)
π₯ "Pure Resin: 3904.10; Modified Resin: 3904.22; Name Accurate, Tax Predictable!"
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Pure PVC Resin (Base polymer only) | 3904.10.00.00 |
Misclassified as compound β 35% (Same rate, but wrong code) |
| Compounded PVC (With additives for cables) | 3904.22.00.00 |
Misclassified as pure resin β 35% (Same rate, but wrong code) |
| Final Cable/Wire | Chapter 85 |
Misclassified as Resin β Delayed clearance |
| PVC Finished Goods (e.g., Pipes) | 3917.xxxx |
Misclassified as Resin β Incorrect tariff application |
β 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom PVC Compound | Provide customer order + formula sheet to prove it's "modified" (3904.22) |
| PVC Resin from Non-China Origin | If from Vietnam/Malaysia, check for IEEPA Exemption (may be 0-5%) |
| Mixed Shipment (Resin + Additives) | Declare as one unit if pre-mixed; otherwise, declare separately |
| Sample Shipment | Even samples are subject to 35% tariff if from China; no de minimis exemption |
π V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Required | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3904.10 / 3904.22 |
35% (CN origin) | None (General) | High tariff burden; consider alternative origins |
| π¨π³ China | 3904.10 / 3904.22 |
0-6% | RoHS (for export) | No additional surcharges for import |
| πͺπΊ EU | 3904.10 / 3904.22 |
6.5% | REACH / RoHS | Standard tariff, no surcharges |
| π¦πΊ Australia | 3904.10 / 3904.22 |
5% | ADR (Transport) | No surcharges |
| π―π΅ Japan | 3904.10 / 3904.22 |
5-6% | JIS | No surcharges |
π Conclusion:
- The US imposes a 35% total tariff on PVC resins from China; - China-origin PVC resins are extremely costly to import into the US; - Suggest evaluating supply chain relocation (e.g., to Southeast Asia) to mitigate tariff risks.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring "Compounded PVC" as "Pure PVC Resin"
π Consequence: Same tariff (35%), but wrong HS code β May trigger audit or penalty for inaccurate declaration.
β Error 2: Declaring "Final Cable Products" as "PVC Resin"
π Consequence: High risk of refusal β Cables are Chapter 85, Resins are Chapter 39 β Severe mismatch.
β Error 3: Omitting "Modified/Compounded" in description for 3904.22
π Consequence: Customs may question if it's pure resin β Delay in clearance for additional documentation.
β Error 4: Ignoring IEEPA 10% surcharge
π Consequence: Underpayment of duties β Back taxes + interest + fines.
β Correct Action:
"PVC Resin Granules, Type S-70, K-Value 68, For Cable Insulation, Unmodified, Model XYZ, Origin: China"
π― VII. Conclusion: Professional Declaration, Cost Control, Efficiency Boost!
π― Remember the Mantra:
πΉ "Pure: 3904.10; Modified: 3904.22; US Tariff 35%; No De Minimis!"
πΉ "HS Code determines duty, 35% is a high barrier, declare accurately, avoid penalties!"
π Tip:
If your PVC resin is originally from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA Exemption, with a tariff of only 0%~5%;
It is recommended to apply for an Advance Ruling in advance to avoid customs risks.
π£ Immediate Action:
π Contact professional customs broker + Provide product formula + Apply for HS Code Advance Ruling
π Let your PVC resin, smooth customs clearance, efficient export, profit maximization!
β¨ Professional customs clearance starts with accurate classification!
πΌ Every cent of your cost deserves precise calculation!
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.