polyvinyl chloride resin thermosetting
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3904100000 | 41.5% | CN | US | Official Doc |
| 3904220000 | 41.5% | CN | US | Official Doc |
| 3911909150 | 41.5% | CN | US | Official Doc |
| 3904210000 | 41.5% | CN | US | Official Doc |
| 3904100000 | 41.5% | CN | US | Official Doc |
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π·οΈ Polyvinyl Chloride Resin (Thermosetting) β HS Code & Tariff Guide 2026
π HS Code Classification & Customs Clearance Strategy | 2026 Updated Tariff Breakdown | Expert-Level Compliance Advice
π One Product, Multiple Codes β Why the Same Material Has 5 HS Codes?
Polyvinyl chloride (PVC) resin, specifically thermosetting type, is a high-demand industrial polymer used in construction, automotive, and electrical insulation. Despite being chemically identical, different subtypes of PVC resin are classified under 5 distinct HS codes due to subtle differences in chemical structure, processing characteristics, and thermal stability.
β οΈ Critical Insight:
- "Thermosetting" β "Thermoplastic" β This is the key differentiator that determines tariff treatment.
- Even slight variations in polymerization method or stabilizer content can shift classification.
- All 5 codes in this guide are subject to the same 41.5% total tariff β but the legal basis differs slightly.
π¦ 2026 HS Code Classification Matrix (U.S. Tariff Schedule)
| HS Code | Product Description | Key Characteristics | Tax Rate |
|---|---|---|---|
3904.10.00.00 |
PVC Resin (Thermosetting), Primary Form, Polyvinyl Chloride | Pure resin, non-plasticized, thermosetting, meets "primary form" definition | 41.5% |
3904.22.00.00 |
PVC Resin (Thermosetting), Other Polymers, Primary Form | Copolymers or modified PVC resins, still thermosetting, non-plasticized | 41.5% |
3911.90.91.50 |
PVC Resin (Thermosetting), Explicitly Stated, Primary Form | Contains "thermosetting" in description, clearly matches classification rules | 41.5% |
3904.21.00.00 |
PVC Resin (Thermosetting, Heat-Stable Grade), Non-Plasticized | Designed for high-temperature applications, enhanced thermal stability | 41.5% |
3904.10.00.00 |
PVC Resin (Thermosetting, Heat-Stable Grade), Primary Form | Same as above, but reclassified under 3904.10.00.00 due to form and stability |
41.5% |
π Why 5 Codes for One Product?
-3904.10.00.00is the master code for basic thermosetting PVC resin.
-3904.21.00.00and3904.22.00.00are sub-classes for specialized grades (heat-stable, copolymers).
-3911.90.91.50is a cross-reference code used when the product description explicitly states "thermosetting" and "resin".
- All are equally taxed β no preference.
π° 2026 U.S. Tariff Breakdown (China-Origin, Effective Nov 10, 2025)
β Applicable to: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (and ongoing)
π― 1. 3904.10.00.00 & 3904.21.00.00 β Thermosetting PVC Resin (General & Heat-Stable)
| Component | Details |
|---|---|
| Base Duty | 6.5% (ad valorem) |
| Section 301 (USITC) Additional Duty | +25.0% (from U.S. Trade Act 301) |
| Section 122 (IEEPA) Additional Duty | +10.0% (under International Emergency Economic Powers Act) |
| Total Effective Rate | 41.5% |
| Tax Calculation | CIF Value Γ 41.5% |
| De Minimis Threshold | β Not applicable (denied 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:
- 25% USITC Duty: Imposed under Section 301 of the Trade Act of 1974, targeting unfair trade practices by China.
- 10% IEEPA Duty: Enacted under IEEPA, granting the President emergency powers to impose sanctions on foreign threats β applied to China since 2025.
- No exemptions β even small shipments (under $800) are not exempt.
π― 2. 3904.22.00.00 β Other PVC Resins (Copolymer/Modified)
| Component | Details |
|---|---|
| Base Duty | 6.5% |
| USITC (301) Duty | +25.0% |
| IEEPA (122) Duty | +10.0% |
| Total Rate | 41.5% |
| Tax Calculation | CIF Γ 41.5% |
| De Minimis | β Not applicable |
| Legal Path | IEEPA:9901.25 β IEEPA:9903.01.24 β USITC:3904.22.00.00 β FOOTNOTE:9903.88.01 |
π Note:
- Even if the resin is a copolymer (e.g., with vinyl acetate), if thermosetting, it falls under this code.
- No lower rate for modified types β same 41.5%.
π― 3. 3911.90.91.50 β Explicitly Stated Thermosetting Resin
| Component | Details |
|---|---|
| Base Duty | 6.5% |
| USITC (301) Duty | +25.0% |
| IEEPA (122) Duty | +10.0% |
| Total Rate | 41.5% |
| Tax Calculation | CIF Γ 41.5% |
| De Minimis | β Not allowed |
| Legal Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3911.90.91.50 β FOOTNOTE:9903.88.01 |
π Why This Code?
- Used when the product description explicitly states "thermosetting" and "resin".
- More precise than general PVC codes β preferred for audit defense.
π οΈ Professional Customs Clearance Tips (Real-World Strategies)
β 1. Essential Documentation Checklist
| Document | Required? | Purpose |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must include: polymer type, thermal setting behavior, stabilizers, molecular weight |
| β Chemical Structure Diagram | βοΈ | Proves thermosetting nature (e.g., cross-linking structure) |
| β Lab Test Report (e.g., DSC, TGA) | βοΈ | Confirms thermosetting vs. thermoplastic behavior |
| β Commercial Invoice | βοΈ | Must state: "Polyvinyl Chloride Resin, Thermosetting, Primary Form" |
| β Certificate of Origin (CO) | βοΈ | Critical for tariff eligibility |
| β Packing List | βοΈ | Shows bulk packaging, weight, and container info |
| β MSDS / SDS | βοΈ | Required for hazardous material declaration |
β 2.η³ζ₯ζε·§οΌη³ζ₯ε£θ―οΌ
π₯ "Thermosetting, Not Plasticized β One Code, Same Tax, All 41.5%!"
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Thermosetting PVC resin, no plasticizers | 3904.10.00.00 or 3904.21.00.00 |
3904.10.00.00 (if heat-stable) |
Tax underpayment β penalties |
| Copolymer PVC, thermosetting | 3904.22.00.00 |
3904.10.00.00 |
Misclassification β audit risk |
| Product description says "thermosetting resin" | 3911.90.91.50 |
3904.10.00.00 |
Loss of precision in audit |
| Resin with stabilizers for high-temp use | 3904.21.00.00 |
3904.10.00.00 |
Under-taxation risk |
β 3. Special Cases & Mitigation
| Situation | Recommended Action |
|---|---|
| OEM resin for U.S. manufacturer | Apply for HTS pre-ruling to lock in HS code |
| Resin used in medical devices | Can apply for non-commercial use exemption β requires FDA/CE documentation |
| Resin from Vietnam/Mexico | Can qualify for IEEPA exemption β apply for FTA certification (e.g., USMCA) |
| Small shipment (<$800) | β Still subject to 41.5% β no de minimis relief |
| Resin with additives (fillers, pigments) | Must be non-plasticized β if plasticized, not thermosetting β different HS code |
π Global Tariff Comparison (2026)
| Country | Recommended HS Code | Base Duty | Additional Taxes | Total Tariff | Notes |
|---|---|---|---|---|---|
| πΊπΈ United States | 3904.10.00.00 |
6.5% | +25% (301) +10% (IEEPA) | 41.5% | No de minimis |
| π¨π³ China | 3904.10.00.00 |
5% | None | 5% | Domestic trade |
| πͺπΊ European Union | 3904.10.00.00 |
0% | None | 0% | CE certification required |
| π¦πΊ Australia | 3904.10.00.00 |
5% | None | 5% | RCM compliance |
| π―π΅ Japan | 3904.10.00.00 |
0% | None | 0% | PSE certification |
π Key Takeaway:
- U.S. is the only market with 41.5% tariff on thermosetting PVC resin.
- China-origin resin is most vulnerable β consider relocation of production to USMCA or ASEAN countries.
π 7 Common Mistakes & How to Avoid Them (2025 Audit Data)
β Mistake 1: Misclassifying thermosetting resin as thermoplastic
π Result: Underpaid duties β penalties + interest
β
Fix: Use DSC/TGA to prove cross-linking behavior
β Mistake 2: Using "PVC resin" without specifying "thermosetting"
π Result: Risk of being assigned to lower-tier code β reassessment
β
Fix: Always write: "Polyvinyl Chloride Resin, Thermosetting, Non-Plasticized, Primary Form"
β Mistake 3: Submitting only a generic invoice
π Result: Customs delays, request for documentation
β
Fix: Include technical data, lab reports, and structure diagrams
β Mistake 4: Assuming de minimis applies
π Result: $800 shipment still taxed at 41.5%
β
Fix: No exemption β plan for full payment
π― Final Verdict: Precision = Profit
πΉ "Thermosetting" is the key β not the grade, not the copolymer, not the stabilizer.
πΉ All 5 codes are taxed at 41.5% β but the legal path matters for audit defense.
πΉ The U.S. is the only high-risk market β plan accordingly.
π Pro Tip:
β Apply for an Advance Ruling (HTS Pre-Ruling) from U.S. Customs before shipping.
β Use3911.90.91.50if the product description explicitly states "thermosetting" β stronger legal footing.
β Shift production to Vietnam/Mexico if youβre shipping to the U.S. β can reduce tariff to 0% under USMCA.
π£ Act Now!
π Contact a U.S. Customs Broker with HTS expertise
π Submit product specs + lab reports for HS Code pre-approval
πΌ Avoid fines, delays, and 41.5% tax surprises β declare right the first time!
β¨ Smart Customs = Smart Business
πΌ Your resinβs HS code isnβt just a number β itβs 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) 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.