HS Code for Unplasticized PVC

Unplasticized Polyvinyl Chloride (uPVC) in primary forms is classified under HS code 3904.21 based on its chemical composition and physical state at the time of import. According to the General Rules of Interpretation (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, where heading 3904 specifically includes polymers of vinyl chloride in primary forms. The subheading 3904.21 is designated for poly(vinyl chloride) that is non-plasticized and mixed with other substances. In this context, 'non-plasticized' means the material does not contain added plasticizers, or contains them in such small quantities (typically less than 6%) that the rigid nature of the polymer is maintained. 'Primary forms' are defined in Note 6 to Chapter 39 as liquids, pastes, dispersions, solutions, or bulk solid forms like granules, flakes, and powders. This code is essential for manufacturers who import raw uPVC compounds intended for further processing into rigid items like window frames, pipes, or sheets. The inclusion of stabilizers, lubricants, or pigments does not move the product out of this heading, provided it remains in a primary form and the PVC remains the predominant polymer by weight.

Products Included

• uPVC granules for pipe extrusion
• Rigid PVC powder compounds
• Unplasticized PVC pellets for injection molding
• uPVC resin mixed with UV stabilizers
• Non-plasticized PVC flakes for industrial recycling

Common Misclassification

This product is frequently confused with HS code 3904.10, which is reserved for pure poly(vinyl chloride) that has not been mixed with any other substances. Another common error is using 3904.22, which applies to plasticized PVC containing more than 6% plasticizers by weight. Additionally, if the uPVC has already been shaped into a finished pipe or profile, it must be classified under 3917.23 or 3916.20 rather than the primary form code.

FAQ

What is the HS code for Unplasticized PVC?

The HS code for Unplasticized PVC in primary forms, mixed with other substances, is 3904.21.

Does this code include uPVC window frames?

No, finished uPVC window frames are classified under heading 3925.20; HS code 3904.21 only covers the raw material in primary forms like granules or powder.