Product classification
HS code for Rigid PVC tubing: 3917.23
Plastics, tubes, pipes and hoses thereof, rigid, of polymers of vinyl chloride.
Classification of rigid PVC tubing under HS 3917.23
Rigid PVC tubing is classified under HS code 3917.23. PVC, or polyvinyl chloride, is one of the most widely used plastic materials for piping systems globally. The classification logic stems from the material's chemical base (vinyl chloride) and its physical state (rigid). Under the Harmonized System, Chapter 39 governs plastics and articles thereof. Heading 3917 is dedicated to tubes, pipes, and hoses. Subheading 3917.23 specifically isolates rigid tubes made from polymers of vinyl chloride. This includes unplasticized PVC (PVC-U), which is the standard for rigid pipes used in construction, plumbing, and electrical conduits. The rigidity is a key factor; if the PVC were plasticized to the point of being flexible or capable of being coiled, it would move to a different subheading. This code is essential for regulatory compliance in the construction industry, where PVC piping is a primary component for infrastructure.
- Covers
- Unplasticized Polyvinyl Chloride (PVC-U) rigid pipes
- Rigid PVC electrical conduit
- Chlorinated Polyvinyl Chloride (CPVC) rigid tubing
- Rigid PVC soil and waste pipes
- PVC pressure pipes for water supply
- 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. Rigid PVC is often misclassified under 3917.32, which is the code for flexible PVC tubing (often used in medical or food-grade applications). Another common error involves HS code 3917.40, which covers plastic fittings; importers often mistakenly group pipes and fittings under the same code. Additionally, if the PVC is reinforced with metal or other materials, it may fall under 3917.29 or 3917.39 depending on the construction and flexibility.
Top exporters and importers of HS 391723 (the code used for rigid PVC tubing), 2025
In 2025, the largest exporter of HS 391723 (the code used for rigid PVC tubing) 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 rigid PVC tubing.
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 rigid PVC tubing
Brazil classifies rigid PVC tubing 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 rigid PVC tubing
What is the HS code for Rigid PVC tubing?
The HS code for Rigid PVC tubing is 391723 (Plastics; tubes, pipes and hoses thereof, rigid, of polymers of vinyl chloride). The correct HS code for rigid tubes and pipes made from polymers of vinyl chloride is 3917.23.
How do I classify Rigid PVC tubing for customs?
Rigid PVC tubing 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.
Does this include CPVC pipes?
Yes, CPVC (Chlorinated Polyvinyl Chloride) is a polymer of vinyl chloride and, when rigid, is classified under 3917.23.
Which countries are the top exporters of rigid PVC tubing (HS 391723)?
In 2025, the top exporters of HS 391723 (the code used for rigid PVC tubing) 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 rigid PVC tubing (HS 391723)?
In 2025, the top importers of HS 391723 (the code used for rigid PVC tubing) 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 Rigid PVC tubing the same in all countries?
The base HS code 391723 for Rigid PVC tubing 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 rigid PVC tubing in Brazil?
In Brazil, rigid PVC tubing (HS 391723) is classified under NCM 3917.23.00.