Product classification
HS code for Unplasticized PVC: 3904.21
Vinyl chloride, other halogenated olefin polymers, non-plasticised poly(vinyl chloride), in primary forms, mixed with other substances.
Classification of unplasticized PVC under HS 3904.21
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.
- Covers
- 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
- Also under 3904.21
- Mexichem (Wavin) UPVC compounds
- Veka UPVC compounds
- Rehau UPVC compounds
- Shintech UPVC compounds
- Westlake UPVC compounds
Codes often confused with 3904.21
Common mistake. 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.
Top exporters and importers of HS 390421 (the code used for unplasticized PVC), 2025
In 2025, the largest exporter of HS 390421 (the code used for unplasticized PVC) in UN Comtrade data was Germany, with 17% of world exports; the largest importer in UN Comtrade data was Poland, with 11% 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 390421, not only unplasticized PVC.
Top exporters 2025 · share of world exports
- 1 Germany $172M 17% of world exports
- 2 China $130M 13% of world exports
- 3 United States $105M 10% of world exports
World total: $1.0B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Poland $105M 11% of world imports
- 2 Germany $77M 8.0% of world imports
- 3 France $76M 7.9% of world imports
World total: $964M 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 unplasticized PVC
Brazil classifies unplasticized PVC under NCM 3904.21.00: HS 3904.21 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about unplasticized PVC
What is the HS code for Unplasticized PVC?
The HS code for Unplasticized PVC is 390421 (Vinyl chloride, other halogenated olefin polymers; non-plasticised poly(vinyl chloride), in primary forms, mixed with other substances). The HS code for Unplasticized PVC in primary forms, mixed with other substances, is 3904.21.
How do I classify Unplasticized PVC for customs?
Unplasticized PVC is classified under HS code 390421 — Vinyl chloride, other halogenated olefin polymers; non-plasticised poly(vinyl chloride), in primary forms, mixed with other substances. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of unplasticized PVC (HS 390421)?
In 2025, the top exporters of HS 390421 (the code used for unplasticized PVC) in UN Comtrade data were Germany ($172M, 17% of world exports), China ($130M) and the United States ($105M). World exports came to about $1.0B, 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 unplasticized PVC (HS 390421)?
In 2025, the top importers of HS 390421 (the code used for unplasticized PVC) in UN Comtrade data were Poland ($105M, 11% of world imports), Germany ($77M) and France ($76M). World imports came to about $964M, 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 Unplasticized PVC the same in all countries?
The base HS code 390421 for Unplasticized PVC 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 unplasticized PVC in Brazil?
In Brazil, unplasticized PVC (HS 390421) is classified under NCM 3904.21.00.