HS Code for PVC resin

PVC resin is classified under HS code 3904.10 as it represents a polymer of vinyl chloride in its primary form. The Harmonized System defines primary forms in Chapter 39, Note 6, which includes liquids, pastes, blocks, granules, and powders. Heading 3904 is dedicated to polymers of vinyl chloride or of other halogenated olefins. The subheading 3904.10 is specifically reserved for poly(vinyl chloride) that has not been mixed with any other substances, such as plasticizers, stabilizers, or fillers. This classification is critical for raw material importers who are bringing in pure resin for further compounding or processing. If the resin were mixed with other ingredients, it would move to a different subheading within the same group, reflecting the added complexity of the material. The purity of the resin is the primary determinant for this specific code.

Products Included

• Suspension grade PVC resin powder
• Emulsion grade PVC resin
• Unmixed PVC granules
• Mass polymerized PVC resin
• PVC resin in liquid or paste form (unmixed)

Common Misclassification

The most common misclassification occurs with HS code 3904.21 and 3904.22. Code 3904.21 is used for plasticized PVC, while 3904.22 is for non-plasticized PVC that has been mixed with other substances. Many traders mistakenly use 3904.10 for compounded PVC pellets, but 3904.10 is strictly for pure, unmixed resin. Additionally, PVDC resins are often confused with PVC but must be classified under 3904.50.

FAQ

What is the HS code for PVC resin?

The HS code for pure, unmixed PVC resin in primary forms is 3904.10.

What is the difference between 3904.10 and 3904.21?

HS code 3904.10 is for pure PVC resin not mixed with other substances, whereas 3904.21 is for PVC that has been plasticized (mixed with plasticizers).