Product classification
HS code for uPVC resin: 3904.21
Vinyl chloride, other halogenated olefin polymers, non-plasticised poly(vinyl chloride), in primary forms, mixed with other substances.
Classification of uPVC resin under HS 3904.21
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.
- Covers
- UPVC compounding powder
- Rigid PVC granules for extrusion
- Unplasticized PVC pellets with stabilizers
- Vinyl chloride copolymer resin (non-plasticised)
- UPVC masterbatch in primary form
- 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. 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.
Top exporters and importers of HS 390421 (the code used for uPVC resin), 2025
In 2025, the largest exporter of HS 390421 (the code used for uPVC resin) 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 uPVC resin.
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 uPVC resin
Brazil classifies uPVC resin 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 uPVC resin
What is the HS code for uPVC resin?
The HS code for uPVC resin is 390421 (Vinyl chloride, other halogenated olefin polymers; non-plasticised poly(vinyl chloride), in primary forms, mixed with other substances). The HS code for uPVC resin in primary form, mixed with stabilizers or other substances, is 3904.21.
How do I classify uPVC resin for customs?
uPVC resin 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.
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.
Which countries are the top exporters of uPVC resin (HS 390421)?
In 2025, the top exporters of HS 390421 (the code used for uPVC resin) 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 uPVC resin (HS 390421)?
In 2025, the top importers of HS 390421 (the code used for uPVC resin) 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 uPVC resin the same in all countries?
The base HS code 390421 for uPVC 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 uPVC resin in Brazil?
In Brazil, uPVC resin (HS 390421) is classified under NCM 3904.21.00.