HS code · 6-digit subheading
HS Code 3904.40 – Vinyl chloride, other halogenated olefin polymers; vinyl chloride copolymers, in primary forms n.e.c. in heading no. 3904
HS code 3904.40 is the 6-digit subheading for vinyl chloride, other halogenated olefin polymers, vinyl chloride copolymers, in primary forms n.e.c. in heading no. 3904. It is used for PVC-ethylene copolymer, PVC-propylene copolymer, PVC-acrylate copolymer, PVC-maleate copolymer and PVC-urethane copolymer.
What HS 3904.40 covers
This category captures vinyl chloride copolymers in their primary forms that aren't specifically covered by other subheadings within 3904, acting as a "basket" category for these versatile materials. These primary forms are essential building blocks for a wide range of industrial and consumer products. Countries with significant manufacturing capabilities, particularly in plastics processing, such as China, Germany, and the United States, are major importers. Leading exporters typically include nations with advanced chemical industries, like the US, Germany, and Japan. Understanding the specific co-monomers and their proportions is critical for trade, as these dictate the final properties and applications of the resulting plastic products. Regulatory compliance, including REACH in Europe or TSCA in the US, is also a key consideration for international trade in these chemical intermediates. The trade volume reflects global demand for specialized plastic materials.
- Covers
- PVC-ethylene copolymer
- PVC-propylene copolymer
- PVC-acrylate copolymer
- PVC-maleate copolymer
- PVC-urethane copolymer
- PVC-vinyl ether copolymer
- PVC-styrene copolymer
- Examples
- Kaneka S-PVC
- Vinnolit Copolymers
- LG Chem Specialty PVC
- Shintech Specialty PVC
- Formosa Plastics Specialty PVC
Codes often confused with 3904.40
Common mistake. This code is a residual category, so misclassification often occurs with more specific vinyl chloride copolymer codes like 390430 (vinyl acetate copolymers) or even homopolymer codes if the copolymer nature is overlooked. It's important to ensure the copolymer isn't explicitly covered elsewhere.
Top exporters and importers of HS code 390440, 2025
In 2025, the largest exporter of HS code 390440 in UN Comtrade data was the United States, with 30% of world exports; the largest importer in UN Comtrade data was Canada, with 20% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 United States $90M 30% of world exports
- 2 Germany $86M 29% of world exports
- 3 Canada $44M 15% of world exports
World total: $296M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Canada $61M 20% of world imports
- 2 United States $54M 18% of world imports
- 3 China $20M 6.6% of world imports
World total: $297M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for 3904.40 2
Brazil splits HS 3904.40 into 2 NCM codes, Mercosur's 8-digit tariff lines.
- 3904.40.10 VC copolymers with vinyl acetate etc., bulk formsCom acetato de vinila, com um ácido dibásico ou com álcool vinílico, nas formas previstas na Nota 6 b) deste Capítulo
- 3904.40.90 Other vinyl chloride copolymersOutros
All Brazil NCM codes in heading 39.04 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
Questions about HS 3904.40
What is HS code 390440?
HS code 390440 is a 6-digit subheading in the Harmonized System that covers: Vinyl chloride, other halogenated olefin polymers; vinyl chloride copolymers, in primary forms n.e.c. in heading no. 3904. This category captures vinyl chloride copolymers in their primary forms that aren't specifically covered by other subheadings within 3904, acting as a "basket" category for these versatile materials. These primary forms are essential building blocks for a wide range of industrial and consumer products. Countries with significant manufacturing capabilities, particularly in plastics processing, such as China, Germany, and the United States, are major importers. Leading exporters typically include nations with advanced chemical industries, like the US, Germany, and Japan. Understanding the specific co-monomers and their proportions is critical for trade, as these dictate the final properties and applications of the resulting plastic products. Regulatory compliance, including REACH in Europe or TSCA in the US, is also a key consideration for international trade in these chemical intermediates. The trade volume reflects global demand for specialized plastic materials.
What products fall under HS code 390440?
PVC-ethylene copolymer, PVC-propylene copolymer, PVC-acrylate copolymer, PVC-maleate copolymer, PVC-urethane copolymer, PVC-vinyl ether copolymer, PVC-styrene copolymer
What are common misclassifications for HS code 390440?
This code is a residual category, so misclassification often occurs with more specific vinyl chloride copolymer codes like 390430 (vinyl acetate copolymers) or even homopolymer codes if the copolymer nature is overlooked. It's important to ensure the copolymer isn't explicitly covered elsewhere.
Which countries are the top exporters of goods under HS code 390440?
In 2025, the top exporters of HS code 390440 in UN Comtrade data were the United States ($90M, 30% of world exports), Germany ($86M) and Canada ($44M). World exports came to about $296M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 390440?
In 2025, the top importers of HS code 390440 in UN Comtrade data were Canada ($61M, 20% of world imports), the United States ($54M) and China ($20M). World imports came to about $297M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 390440 structured?
HS code 390440 is a 6-digit subheading under the Harmonized System. The first 2 digits (39) identify the chapter, digits 3-4 (04) identify the heading, and digits 5-6 (40) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 390440?
Brazil splits HS code 390440 into 2 NCM codes: 3904.40.10 (VC copolymers with vinyl acetate etc., bulk forms), 3904.40.90 (Other vinyl chloride copolymers). The first 6 digits of each match the HS code.