HS Code for Plasticized PVC

Plasticized Poly(vinyl chloride), or PVC, in primary forms is classified under HS code 3904.22. Heading 3904 covers polymers of vinyl chloride or of other halogenated olefins. Within this heading, a distinction is made between non-plasticized and plasticized PVC. Subheading 3904.22 is designated for the plasticized version, which contains added substances known as plasticizers to increase flexibility, transparency, and workability. "Primary forms" refers to the material in its raw state, such as liquids, pastes, blocks, lumps, powders, granules, or flakes, before it has been manufactured into a finished product. This classification is vital for chemical manufacturers and importers who deal with raw plastic resins. The presence of plasticizers changes the physical properties of the PVC, necessitating a separate code from the rigid, non-plasticized version (3904.21). The classification is determined by the chemical composition and the physical state of the material at the time of import.

Products Included

• Plasticized PVC granules
• Flexible PVC pellets
• PVC pastes containing plasticizers
• Plasticized PVC powder
• PVC resin mixed with phthalates
• Liquid plasticized PVC compounds

Common Misclassification

The most frequent error is misclassifying this material under HS code 3904.21, which is reserved for non-plasticized (rigid) PVC. Importers must verify the technical data sheet to confirm the presence of plasticizers. Another misclassification is HS code 3917.23, which covers finished PVC tubes and pipes. If the PVC has already been formed into a specific shape like a pipe or sheet, it is no longer in a "primary form" and must be classified according to its finished shape in later headings of Chapter 39.

FAQ

What is the HS code for Plasticized PVC?

Plasticized PVC in primary forms (like granules or powder) is classified under HS code 3904.22.

What defines a 'primary form' in this context?

According to Note 6 to Chapter 39, primary forms include liquids and pastes, as well as blocks, lumps, powders, granules, flakes, and similar bulk forms.