Product classification
HS code for Plasticized PVC: 3904.22
Vinyl chloride, other halogenated olefin polymers, plasticised poly(vinyl chloride), in primary forms, mixed with other substances.
Classification of plasticized PVC under HS 3904.22
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.
- Covers
- Plasticized PVC granules
- Flexible PVC pellets
- PVC pastes containing plasticizers
- Plasticized PVC powder
- PVC resin mixed with phthalates
- Liquid plasticized PVC compounds
- Also under 3904.22
- Teknor Apex PVC compounds
- AlphaGary PVC compounds
- Aurora Plastics PVC compounds
- PolyOne (Avient) PVC compounds
- Benvic PVC compounds
Codes often confused with 3904.22
Common mistake. 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.
Top exporters and importers of HS 390422 (the code used for plasticized PVC), 2025
In 2025, the largest exporter of HS 390422 (the code used for plasticized PVC) in UN Comtrade data was China, with 22% of world exports; the largest importer in UN Comtrade data was Mexico, with 11% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 390422, not only plasticized PVC.
Top exporters 2025 · share of world exports
- 1 China $506M 22% of world exports
- 2 United States $426M 19% of world exports
- 3 Germany $219M 9.6% of world exports
World total: $2.3B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Mexico $234M 11% of world imports
- 2 Vietnam* ~$134M 6.1% of world imports · partner records ↗
- 3 Germany $98M 4.4% of world imports
World total: $2.2B 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 marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. 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 code for plasticized PVC
Brazil classifies plasticized PVC under NCM 3904.22.00: HS 3904.22 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about plasticized PVC
What is the HS code for Plasticized PVC?
The HS code for Plasticized PVC is 390422 (Vinyl chloride, other halogenated olefin polymers; plasticised poly(vinyl chloride), in primary forms, mixed with other substances). Plasticized PVC in primary forms (like granules or powder) is classified under HS code 3904.22.
How do I classify Plasticized PVC for customs?
Plasticized PVC is classified under HS code 390422 — Vinyl chloride, other halogenated olefin polymers; plasticised poly(vinyl chloride), in primary forms, mixed with other substances. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of plasticized PVC (HS 390422)?
In 2025, the top exporters of HS 390422 (the code used for plasticized PVC) in UN Comtrade data were China ($506M, 22% of world exports), the United States ($426M) and Germany ($219M). World exports came to about $2.3B, 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 plasticized PVC (HS 390422)?
In 2025, the top importers of HS 390422 (the code used for plasticized PVC) in UN Comtrade data were Mexico ($234M, 11% of world imports), Vietnam (about $134M) and Germany ($98M). World imports came to about $2.2B, 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.
Is the HS code for Plasticized PVC the same in all countries?
The base HS code 390422 for Plasticized PVC is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for plasticized PVC in Brazil?
In Brazil, plasticized PVC (HS 390422) is classified under NCM 3904.22.00.