Product classification
HS code for PVC pipe: 3917.23
Plastics, tubes, pipes and hoses thereof, rigid, of polymers of vinyl chloride.
Classification of PVC pipe under HS 3917.23
PVC pipes are classified under HS code 3917.23 because they fall within the category of tubes, pipes, and hoses made of plastics. According to the Harmonized System's General Rules of Interpretation (GRI), specifically GRI 1, classification is determined by the terms of the headings and any relative section or chapter notes. Chapter 39 covers plastics and articles thereof. Heading 3917 specifically addresses tubes, pipes, and hoses. Within this heading, the subheadings are organized by the chemical composition of the plastic. Since these pipes are made from polymers of vinyl chloride and are rigid in nature, they are assigned to 3917.23. The term rigid in this context refers to products that cannot be bent at room temperature without sustaining damage or permanent deformation, distinguishing them from flexible tubing found in other subheadings. This classification ensures that rigid infrastructure components are distinguished from flexible industrial hoses.
- Covers
- Rigid PVC conduits for electrical wiring
- PVC pressure pipes for water distribution
- Soil, waste, and vent (SWV) PVC pipes
- Chlorinated Polyvinyl Chloride (CPVC) rigid pipes
- Rigid PVC drainage and sewer pipes
- Also under 3917.23
- Wavin PVC-U pipes
- Charlotte Pipe PVC pipes
- IPEX PVC piping systems
- Georg Fischer PVC-U pipes
Codes often confused with 3917.23
Common mistake. PVC pipes are frequently misclassified under HS code 3917.32, which covers flexible tubes and pipes that cannot withstand high pressure and lack fittings. Another common error is using HS code 3917.40, which is strictly reserved for pipe fittings such as joints, elbows, and flanges rather than the pipes themselves. Importers must also distinguish between rigid PVC (3917.23) and pipes made from other plastics like polyethylene (3917.21) or polypropylene (3917.22), as the chemical composition dictates the specific subheading.
Top exporters and importers of HS 391723 (the code used for PVC pipe), 2025
In 2025, the largest exporter of HS 391723 (the code used for PVC pipe) in UN Comtrade data was China, with 15% of world exports; the largest importer in UN Comtrade data was the United States, with 10% 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 391723, not only PVC pipe.
Top exporters 2025 · share of world exports
- 1 China $281M 15% of world exports
- 2 Italy $149M 7.8% of world exports
- 3 United States $138M 7.3% of world exports
World total: $1.9B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $179M 10% of world imports
- 2 France $122M 6.9% of world imports
- 3 Canada $82M 4.7% of world imports
World total: $1.8B 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 code for PVC pipe
Brazil classifies PVC pipe under NCM 3917.23.00: HS 3917.23 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about PVC pipe
What is the HS code for PVC pipe?
The HS code for PVC pipe is 391723 (Plastics; tubes, pipes and hoses thereof, rigid, of polymers of vinyl chloride). The standard HS code for rigid PVC pipe is 3917.23, which covers tubes, pipes, and hoses of polymers of vinyl chloride.
How do I classify PVC pipe for customs?
PVC pipe is classified under HS code 391723 — Plastics; tubes, pipes and hoses thereof, rigid, of polymers of vinyl chloride. This is a 6-digit subheading level code.
Are PVC fittings classified under 3917.23?
No, PVC fittings such as elbows, tees, and couplings are classified under HS code 3917.40, as 3917.23 is reserved for the pipes themselves.
Which countries are the top exporters of PVC pipe (HS 391723)?
In 2025, the top exporters of HS 391723 (the code used for PVC pipe) in UN Comtrade data were China ($281M, 15% of world exports), Italy ($149M) and the United States ($138M). World exports came to about $1.9B, 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 PVC pipe (HS 391723)?
In 2025, the top importers of HS 391723 (the code used for PVC pipe) in UN Comtrade data were the United States ($179M, 10% of world imports), France ($122M) and Canada ($82M). World imports came to about $1.8B, 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 PVC pipe the same in all countries?
The base HS code 391723 for PVC pipe 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 PVC pipe in Brazil?
In Brazil, PVC pipe (HS 391723) is classified under NCM 3917.23.00.