HS Code for uPVC resin

uPVC resin, or unplasticized polyvinyl chloride, is classified under HS code 3904.21. This classification is determined by the chemical composition and the physical state of the material as defined in Chapter 39 of the Harmonized System, which covers plastics and articles thereof. Heading 3904 specifically addresses polymers of vinyl chloride in primary forms. Subheading 3904.21 is reserved for non-plasticised poly(vinyl chloride) that has been mixed with other substances. In the context of uPVC, these substances typically include heat stabilizers, UV inhibitors, and lubricants that facilitate processing while maintaining the material's inherent rigidity. The term "primary forms" is crucial, as it limits this code to materials in bulk states such as powder, granules, or flakes. Because uPVC does not contain the plasticizers that would make the polymer flexible, it is distinguished from plasticised versions. The classification follows General Interpretative Rules (GRI) 1 and 6, ensuring that compounded resins ready for industrial extrusion or injection molding are correctly identified before they are converted into finished goods like window frames or pipes.

Products Included

• uPVC compounding powder
• Rigid PVC granules for extrusion
• Unplasticized PVC pellets with stabilizers
• Vinyl chloride copolymer resin (non-plasticised)
• uPVC masterbatch in primary form

Common Misclassification

A frequent error is classifying uPVC resin under HS code 3904.10, which is strictly for pure poly(vinyl chloride) not mixed with any other substances. Another common mistake is using HS code 3904.22, which is designated for plasticised PVC; the presence or absence of plasticizing agents is the defining technical boundary between these two codes. Additionally, finished uPVC products like pipes (3917) or window profiles (3916) are often incorrectly classified here, but 3904.21 only applies to the raw material in primary form.

FAQ

What is the HS code for uPVC resin?

The HS code for uPVC resin in primary form, mixed with stabilizers or other substances, is 3904.21.

How do I distinguish between 3904.21 and 3904.22?

The distinction lies in the plasticizer content. HS code 3904.21 is for non-plasticised (rigid) PVC, while 3904.22 is for plasticised (flexible) PVC. You must check the technical data sheet for the presence of phthalates or other plasticizing chemicals.