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Polyvinyl Chloride Resin Powder (for Paints)

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
3904210000 41.5% CN US Official Doc
3904100000 41.5% CN US Official Doc
3904220000 41.5% CN US Official Doc

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πŸ§ͺ Polyvinyl Chloride Resin Powder (for Paints)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Import Strategy
πŸ“Œ I. Product Definition & Classification: What Exactly Is "PVC Resin Powder"?

Polyvinyl Chloride (PVC) resin powder is the foundational raw material for producing PVC products. In international trade, it is classified under Chapter 39 (Plastics and Articles Thereof). The classification depends critically on its chemical composition and physical form.

⚠️ Key Distinction:
- Pure PVC Resin: Contains only polyvinyl chloride polymer, with no added plasticizers or other substances. β†’ HS Code 3904.10.00.00
- Non-Plasticized PVC: PVC that may have other additives (stabilizers, etc.) but no plasticizers. β†’ HS Code 3904.21.00.00
- Plasticized PVC: If plasticizers are added (common in soft PVC films/tubes), it falls under 3904.22 (NOT covered in this data set).

πŸ” Note on "For Paints":
While the end-use is "paints," the chemical nature determines the HS code. PVC resin powder used as a binder or additive in paints is still classified under Chapter 39 if it remains in primary form (powder/granules) and meets the PVC criteria.


πŸ“¦ II. HS Code Classification Details (2026 Latest Tariff Authority Mapping)

HS Code Product Description Applicable Scenario Mixed with Other Substances?
3904.10.00.00 Polymers of vinyl chloride or of other halogenated olefins, in primary forms: Poly(vinyl chloride), not mixed with any other substances Pure PVC resin powder, unmodified, ready for compounding ❌ No
3904.21.00.00 Polymers of vinyl chloride or of other halogenated olefins, in primary forms: Other poly(vinyl chloride): Nonplasticized PVC resin with stabilizers, fillers, or other non-plasticizing additives βœ… Yes (but no plasticizers)

πŸ“Œ Critical Reminder:
- "Not mixed with any other substances" means the polymer is essentially pure. Even trace additives might push it to 3904.21.
- "Nonplasticized" means no plasticizers (like phthalates) are added. If plasticizers are present, it becomes 3904.22 (soft PVC), which is not in this dataset.


πŸ’° III. 2026 Latest Tariff Rate Breakdown (Including Surtax & Policy Surcharges)

βœ… Applicable Country: United States (US)
βœ… Origin: China (CN)
βœ… Effective Date: 2025–2026 (Subject to Trade War Policies)

🎯 1. 3904.10.00.00 β€” Pure PVC Resin (Not Mixed)

Item Content
Base Tariff 0.0%
Section 301 Surtax 0.0%
Total Tax 0.0%
Tax Calculation CIF Value Γ— 0.0% = $0
De Minimis Eligibility ❌ N/A (No tax, so de minimis not applicable)
Legal Basis HTSUS 3904.10.00.00 + USITC Footnotes

πŸ“Œ Explanation:
- Pure PVC resin powder from China currently enjoys a 0% total tariff under current USITC rulings.
- However, this is subject to change if Section 301 tariffs are expanded to specific chemical intermediates. As of 2026 data provided, it is 0%.
- No additional IEEPA surtax is listed for this specific code in the provided data.


🎯 2. 3904.21.00.00 β€” Non-Plasticized PVC (Other)

Item Content
Base Tariff 0.0%
Section 301 Surtax 0.0%
Total Tax 0.0%
Tax Calculation CIF Value Γ— 0.0% = $0
De Minimis Eligibility ❌ N/A
Legal Basis HTSUS 3904.21.00.00 + USITC Footnotes

πŸ“Œ Explanation:
- Non-plasticized PVC resin (with minor additives) also has a 0% total tariff.
- This code is often used for PVC resins that contain stabilizers (e.g., heat stabilizers) which are common in industrial-grade powders.


πŸ› οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)

βœ… 1. Documentation Checklist (Non-Negotiable)

Document Required Notes
βœ… Certificate of Analysis (COA) βœ”οΈ Must specify "No Plasticizers Added" and "PVC Content β‰₯ 99.9%" to support 3904.10.00.00
βœ… Material Safety Data Sheet (MSDS/SDS) βœ”οΈ Required for hazardous chemical declarations
βœ… Commercial Invoice βœ”οΈ Clearly state "Polyvinyl Chloride Resin Powder, Primary Form, Non-Plasticized"
βœ… Packing List βœ”οΈ Detail net/gross weight; PVC powder is often hygroscopic, note packaging type
βœ… Origin Certificate βœ”οΈ Confirm Country of Origin (e.g., China) for tariff determination
βœ… TSCA Compliance Certificate βœ”οΈ CRITICAL for US: EPA requires TSCA (Toxic Substances Control Act) certification for all chemical imports

βœ… 2. Declaration Tips (Key Mnemonics)

πŸ”₯ β€œPure vs. Additive: Know Your PVC, Keep Tax at Zero!”

Scenario Correct HS Code Error Risk
Pure PVC powder, no additives 3904.10.00.00 Misdeclaring as 3904.21 β†’ No tax difference, but compliance risk
PVC powder with stabilizers, no plasticizers 3904.21.00.00 Misdeclaring as 3904.22 (plasticized) β†’ Higher scrutiny, potential penalties
PVC paste resin (for coatings/paints) 3904.30.00.00 (Not in data) If misdeclared as powder, high risk of audit
Finished PVC paint/binder 3208.90 (Not in data) Raw resin β‰  Finished product. Never confuse!

βœ… 3. Special Considerations

Situation Handling Advice
TSCA Compliance US EPA strictly enforces TSCA. Importers must submit a Significant New Use Notice (SNUN) or certify under existing rules. Failure = Cargo Holded!
Hygroscopic Nature PVC powder absorbs moisture. Ensure packaging is sealed and labeled "Keep Dry."
End-Use Declaration Even if "for paints," declare as "PVC Resin Powder." Do not declare as "Paint" (Chapter 32) unless it is already a formulated product.
Antidumping Duties Check if PVC resin from your origin country faces antidumping duties. As of 2026 data, none are listed for China, but verify with CBP.

🌍 V. Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff Key Certification Notes
πŸ‡ΊπŸ‡Έ USA 3904.10.00.00 or 3904.21.00.00 0.0% TSCA, SDS No surtax currently
πŸ‡¨πŸ‡³ China 3904.10.00.00 0.0% GB Standards No surtax
πŸ‡ͺπŸ‡Ί EU 3904.10 0.0% REACH, CLP REACH registration required for chemicals >1 ton/year
πŸ‡¬πŸ‡§ UK 3904.10 0.0% UK REACH Post-Brexit UK REACH applies
πŸ‡¦πŸ‡Ί Australia 3904.10 5.0% AICIS Standard MFN rate

πŸ“Œ Conclusion:
- USA, China, EU, UK offer 0% tariffs for PVC resin powder.
- Australia charges 5%.
- Compliance (TSCA/REACH) is more critical than tariff cost.


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

❌ Mistake 1: Declaring PVC paste resin (for paints/coatings) as "PVC Powder"
πŸ‘‰ Consequence: HS Code mismatch (3904.30 vs 3904.10). CBP may reclassify and impose penalties + back duties.

❌ Mistake 2: Ignoring TSCA Compliance
πŸ‘‰ Consequence: Cargo detained by EPA/CBP. Fines up to $50,000 per day.

❌ Mistake 3: Claiming "Plasticized" when it’s "Non-Plasticized"
πŸ‘‰ Consequence: Audit risk. Plasticizers are regulated substances. Misdeclaration can lead to environmental violations.

❌ Mistake 4: Using "PVC Paint" as Product Name for Raw Resin
πŸ‘‰ Consequence: Confusion with Chapter 32. Customs may reject the declaration.

βœ… Correct Approach:

β€œPolyvinyl Chloride Resin Powder, Primary Form, Non-Plasticized, for Use in Paint Manufacturing, TSCA Compliant, Model: PVC-500, Origin: China”


🎯 VII. Conclusion: Professional Declaration, Save Time & Money!

🎯 Remember the Mantra:

πŸ”Ή β€œPure PVC = 3904.10, Non-Plasticized = 3904.21, Both 0% in US!”
πŸ”Ή β€œTSCA is King, No TSCA, No Entry!”
πŸ”Ή β€œResin β‰  Paint, Raw β‰  Formulated!”


πŸ“Œ Pro Tip:
- If your PVC resin is modified (e.g., chlorinated PVC, C-PVC), it may fall under 3904.30 or 3904.40, which may have different tariffs.
- Always request a CBP Advance Ruling if your product has borderline characteristics (e.g., slight plasticizer content).


πŸ“£ Immediate Action:

πŸ“ž Contact your customs broker + Provide TSCA Certificate + Verify HS Code with CBP
πŸš€ Ensure smooth customs clearance, avoid EPA holds, and maintain 0% tariff savings!


✨ Professional Classification, From the Ground Up!
πŸ’Ό Every kilogram of PVC Resin, Declared with Precision!

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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.