HS Code for Vinyl acetate copolymer

Vinyl acetate copolymers in primary forms, other than those in aqueous dispersion, are classified under HS code 3905.29. This classification is governed by Chapter 39 of the Harmonized System, which covers plastics and articles thereof. According to Note 4 to Chapter 39, copolymers are classified in the heading covering the homopolymer of that monomer unit which predominates by weight over every other single comonomer unit. If no single comonomer predominates, they are classified in the heading which occurs last in numerical order among those which equally merit consideration. Heading 3905 specifically covers polymers of vinyl acetate or of other vinyl esters. Subheading 3905.29 is reserved for these copolymers when they are not in an aqueous dispersion (i.e., they are in solid forms like pellets, granules, or non-aqueous solutions). These materials are widely used in the production of adhesives, coatings, and films where water-free processing is required.

Products Included

• Ethylene-vinyl acetate (EVA) copolymers with vinyl acetate predominating
• Vinyl acetate-vinyl chloride copolymers (non-aqueous)
• Vinyl acetate copolymers in pellet or granule form
• Solid resins of vinyl acetate copolymers
• Vinyl acetate copolymers dissolved in organic solvents

Common Misclassification

A frequent error is misclassifying these products under HS code 3905.21, which is specifically for aqueous dispersions (emulsions). The physical state—whether the polymer is suspended in water or exists as a solid/solvent-based liquid—is the deciding factor. Additionally, if the ethylene content in an EVA copolymer exceeds the vinyl acetate content by weight, the product must be classified under heading 3901 (polymers of ethylene) rather than 3905. Misclassification also occurs with 3905.19, which is for polyvinyl acetate homopolymers.

FAQ

What is the HS code for Vinyl acetate copolymer?

For vinyl acetate copolymers in primary forms that are not in aqueous dispersion, the correct HS code is 3905.29.

How do I distinguish between 3905.21 and 3905.29?

The distinction is based on the medium. Use 3905.21 for water-based emulsions (aqueous dispersions) and 3905.29 for all other primary forms, such as solids, powders, or solvent-based liquids.