Product classification
HS code for PVC resin: 3904.10
Vinyl chloride, other halogenated olefin polymers, poly(vinyl chloride), not mixed with any other substances, in primary forms.
Classification of PVC resin under HS 3904.10
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.
- Covers
- Suspension grade PVC resin powder
- Emulsion grade PVC resin
- Unmixed PVC granules
- Mass polymerized PVC resin
- PVC resin in liquid or paste form (unmixed)
- Also under 3904.10
- Shin-Etsu PVC
- OxyVinyls PVC
- Formosa Plastics PVC
- Vinnolit PVC
- Shintech PVC
Codes often confused with 3904.10
Common mistake. 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.
Top exporters and importers of HS 390410 (the code used for PVC resin), 2025
In 2025, the largest exporter of HS 390410 (the code used for PVC resin) in UN Comtrade data was the United States, with 22% of world exports; the largest importer in UN Comtrade data was India, with 18% of world imports. Vietnam did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 29% of its imports here ($222M, CEPII BACI), so it may also belong among the top importers.
Figures cover everything classified under HS 390410, not only PVC resin.
Top exporters 2025 · share of world exports
- 1 United States $2.6B 22% of world exports
- 2 China $2.5B 22% of world exports
- 3 Germany $873M 7.7% of world exports
World total: $11.4B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 India $2.2B 18% of world imports
- 2 Türkiye $801M 6.4% of world imports
- 3 Italy $639M 5.1% of world imports
Vietnam did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 29% of its imports here ($222M, CEPII BACI), so it may also belong among the top importers.
World total: $12.5B 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 PVC resin
Brazil splits HS 3904.10 into 3 NCM codes. Pick the one that matches your product:
- 3904.10.10Unmixed PVC, suspension process
- 3904.10.20Unmixed PVC, emulsion process
- 3904.10.90Other unmixed PVC, not suspension or emulsion
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about PVC resin
What is the HS code for PVC resin?
The HS code for PVC resin is 390410 (Vinyl chloride, other halogenated olefin polymers; poly(vinyl chloride), not mixed with any other substances, in primary forms). The HS code for pure, unmixed PVC resin in primary forms is 3904.10.
How do I classify PVC resin for customs?
PVC resin is classified under HS code 390410 — Vinyl chloride, other halogenated olefin polymers; poly(vinyl chloride), not mixed with any other substances, in primary forms. This is a 6-digit subheading level code.
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).
Which countries are the top exporters of PVC resin (HS 390410)?
In 2025, the top exporters of HS 390410 (the code used for PVC resin) in UN Comtrade data were the United States ($2.6B, 22% of world exports), China ($2.5B) and Germany ($873M). World exports came to about $11.4B, 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 resin (HS 390410)?
In 2025, the top importers of HS 390410 (the code used for PVC resin) in UN Comtrade data were India ($2.2B, 18% of world imports), Türkiye ($801M) and Italy ($639M). World imports came to about $12.5B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Vietnam did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 29% of its imports here ($222M, CEPII BACI), so it may also belong among the top importers.
Is the HS code for PVC resin the same in all countries?
The base HS code 390410 for PVC resin 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 resin in Brazil?
Brazil splits HS 390410 into 3 NCM codes, so the right one for PVC resin depends on the product's details: 3904.10.10 (Unmixed PVC, suspension process), 3904.10.20 (Unmixed PVC, emulsion process), 3904.10.90 (Other unmixed PVC, not suspension or emulsion).