Polyvinyl Chloride Resin (Film Grade)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3904210000 | 41.5% | CN | US | 官方文档 |
| 3904220000 | 41.5% | CN | US | 官方文档 |
| 3904210000 | 41.5% | CN | US | 官方文档 |
| 3904220000 | 41.5% | CN | US | 官方文档 |
| 3904210000 | 41.5% | CN | US | 官方文档 |
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AI分析
🏭 PVC Resin (Film Grade)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Full Analysis | Professional Strategy
📌 I. Product Definition & Classification: Do You Really Understand "PVC Resin"？
Polyvinyl Chloride (PVC) Resin, specifically in Film Grade, is a polymer material used primarily for manufacturing plastic films, packaging, sheets, and thin-profile products. In international trade, PVC resin is generally classified under Chapter 39 (Plastics and Articles Thereof), specifically under Heading 3904 (Poly(chloride of vinyl), whether or not copolymerized with other monomers).
The key distinction in PVC resin classification lies in whether it is Plasticized (soft, flexible, already mixed with plasticizers) or Non-Plasticized/Primary Form (hard powder/granules, requiring plasticizers during processing).
⚠️ Critical Distinction:
- Primary Form (Non-Plasticized): Raw PVC powder or granules, ready for compounding. → HS 3904.21 / 3904.22
- Plasticized PVC: Already contains plasticizers, ready for extrusion/molding. → HS 3904.30 (Not in current dataset, but important for context)
- "Film Grade": Refers to the application, not the chemical state. Film-grade resin is typically Non-Plasticized Primary Form before processing. Therefore, it falls under 3904.21 or 3904.22.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, all variants of PVC Resin (Primary Form) carry the same tax structure. The difference between the two HS codes lies in the specific technical specification within the "Non-Plasticized" category.
| HS Code | Product Description | Application Scenario | Plasticizer Content |
|---|---|---|---|
3904.21.00.00 |
Poly(vinyl chloride) resins, primary form, non-plasticized | General-purpose PVC resin, rigid pipes, profiles, and films (before plasticization) | ❌ No (Raw Resin) |
3904.22.00.00 |
Poly(vinyl chloride) resins, primary form, other | Specialty PVC resins, high-impact grades, or specific molecular weight grades for films | ❌ No (Raw Resin) |
🔍 Key Reminder:
- "Film Grade" does not change the HS code. It remains under 3904.21 or 3904.22 because the resin is supplied in its primary, non-plasticized form.
- If the resin were already plasticized (soft PVC), it would fall under 3904.30, which is not included in the provided dataset.
- Do not misclassify as finished plastic products (Chapter 39 last digits like 3920, 3921). Raw resin is Chapter 3904.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025–2026 (Current applicable rates per dataset)
🎯 1. 3904.21.00.00 & 3904.22.00.00 – Poly(vinyl chloride) Resins, Primary Form, Non-Plasticized
| Item | Detail |
|---|---|
| Basic Tariff | 6.5% (Ad Valorem) |
| Section 301 Additional Tariff | +25.0% (USITC Footnote, China-origin goods) |
| Section 122 Tariff | +10.0% (Specific policy surcharge, as noted in data) |
| Total Tariff Rate | 41.5% |
| Tax Calculation | CIF Value × 41.5% |
| De Minimis Exemption | ❌ Not Applicable (High value, bulk commodity) |
| Legal Basis Path | HTSUS:3904.21.00.00 → Section 301: Footnote 9903.88.01 → Section 122 Surcharge |
📌 Explanation:
- Basic Tariff (6.5%): Standard Most-Favored-Nation (MFN) rate for PVC resins.
- Section 301 Tariff (+25%): Applied to Chinese-origin PVC due to trade tensions.
- Section 122 Tariff (+10%): A specific additional surcharge noted in the provided dataset (likely related to anti-dumping or specific trade remedies).
- Total: 41.5% is a high tariff burden, significantly impacting cost competitiveness.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Documentation Checklist (All Mandatory)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify "Primary Form," "Non-Plasticized," K-value, viscosity, and grade (e.g., "Film Grade"). |
| ✅ Technical Data Sheet (TDS) | ✔️ | Confirms no plasticizers are pre-added. |
| ✅ Commercial Invoice | ✔️ | Clearly state: "PVC Resin, Primary Form, Non-Plasticized, Film Grade, HS 3904.21/22." |
| ✅ Packing List | ✔️ | Weight, volume, and packaging type (e.g., 25kg bags). |
| ✅ Certificate of Origin (CO) | ✔️ | Must declare China origin to trigger Section 301 (or confirm if exempt). |
| ✅ MSDS (Material Safety Data Sheet) | ✔️ | Required for hazardous material classification (PVC resin is generally non-hazardous but requires documentation). |
✅ 2. Declaration Tips (Key Mantras)
🔥 “Primary Form is Key, Plasticized is Different, Name Must Specify Grade, Tax Drops if Clear!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Raw PVC Powder for Films | 3904.21.00.00 or 3904.22.00.00 |
Misdeclare as "Plastic Sheets" (HS 3920) → Lower tariff but high risk of penalty |
| Pre-plasticized PVC Compounds | 3904.30.00.00 (Not in dataset) |
Use 3904.2x → Classification Error |
| PVC Resin for Pipes | 3904.21.00.00 |
Same code, different application note |
| Recycled PVC | 3904.90.00.00 (Not in dataset) |
Use 3904.2x → Rejected by Customs |
✅ 3. Special Cases Handling
| Case | Handling Advice |
|---|---|
| "Film Grade" Labeling | Ensure the invoice explicitly states "Non-Plasticized Primary Form" to justify HS 3904.2x. |
| Mixed Shipments | If PVC resin is mixed with other plastics, declare separately. Mixed shipments may face higher scrutiny. |
| China Origin Exemption | Check if the product qualifies for any Section 301 exclusions. As of 2026, most PVC resins do not qualify. |
| Anti-Dumping Duties (ADD) | ⚠️ Critical: PVC resin from China may be subject to Anti-Dumping Duties (ADD) in addition to the 41.5% tariff. Check the latest ADD case status. The provided dataset does not include ADD rates, but they are common for PVC. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3904.21.00.00 / 3904.22.00.00 |
41.5% | No specific agency approval, but FDA may apply if for food-contact films (post-processing) | High tariff; check ADD |
| 🇨🇳 China | 3904.21.00.00 |
6.5% | No import restrictions | Base rate only |
| 🇪🇺 EU | 3904.21.00.00 |
6.5% | REACH Registration (ECHA) | Critical for chemical compliance |
| 🇯🇵 Japan | 3904.21.00.00 |
6.0% | JIS Standards (if applicable) | Low tariff, high quality standards |
| 🇮🇳 India | 3904.21.00.00 |
10%+ | BIS Certification (if applicable) | Higher duties, check CEBC status |
📌 Conclusion:
- USA imposes the highest effective tariff (41.5%) on Chinese-origin PVC resin.
- EU and Japan have lower base tariffs but strict chemical compliance (REACH/JIS).
- Anti-Dumping Duties (ADD) are a significant risk in the US market and are not included in the 41.5% figure above.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring PVC Resin as "Plastic Sheets" (HS 3920) to avoid high tariffs
👉 Consequence: Customs will reject, impose penalties, and levy back-taxes. Never do this.
❌ Mistake 2: Ignoring Anti-Dumping Duties (ADD)
👉 Consequence: ADD can add 10%–100%+ to the 41.5% tariff. Total cost could exceed 100%. Always check ADD cases.
❌ Mistake 3: Confusing "Film Grade" with "Plasticized PVC"
👉 Consequence: Wrong HS code (3904.30 vs 3904.2x). Leads to classification errors and delays.
❌ Mistake 4: Not declaring "Primary Form" on the invoice
👉 Consequence: Customs may assume it’s pre-plasticized and misclassify, leading to re-evaluation.
✅ Correct Practice:
"PVC Resin, Primary Form, Non-Plasticized, Film Grade, Viscosity [X] ml/g, HS 3904.21.00.00, Origin China"
🎯 VII. Conclusion: Professional Declaration, Save Time & Cost
🎯 Remember the Mantra:
🔹 "Primary Form is Key, Plasticized is Different."
🔹 "41.5% Tariff is Baseline, ADD Could Double It."
🔹 "Name It Right, Declare It Clear, Avoid Penalties, Keep Your Business Steady."
📌 Pro Tip:
- Apply for Advance Ruling: Contact US Customs and Border Protection (CBP) for an Advance Ruling on HS classification and ADD applicability.
- Check ADD Status: PVC resin from China has been subject to Anti-Dumping Duties for years. Verify the current rate for your specific exporter.
- Consider Third-Country Sourcing: If ADD rates are prohibitive, consider sourcing from Vietnam, Thailand, or Malaysia (subject to rules of origin and anti-circumvention checks).
📣 Immediate Action:
📞 Consult a licensed customs broker + Verify ADD rates + Declare "Primary Form" clearly
🚀 Clear customs smoothly, minimize costs, and ensure compliance!
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Every Dollar is Worth Being Precisely Calculated!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。