Product classification
HS code for Vinyl chloride copolymer: 3904.40
Vinyl chloride, other halogenated olefin polymers, vinyl chloride copolymers, in primary forms n.e.c. in heading no. 3904.
Classification of vinyl chloride copolymer under HS 3904.40
Vinyl chloride copolymers are classified under HS code 3904.40 because they are polymers of vinyl chloride in primary forms where the vinyl chloride monomer unit predominates by weight over any other single comonomer. According to the General Rules of Interpretation (GRI) and the Chapter 39 notes, polymers are classified based on the monomer that constitutes the highest percentage by weight. Heading 3904 specifically addresses polymers of vinyl chloride or other halogenated olefins. Subheading 3904.40 is the residual category for copolymers of vinyl chloride that are not elsewhere specified, such as those not plasticized in a specific manner or not falling under the pure PVC categories. These materials are typically imported as pellets, granules, or powders for further processing into finished plastic goods. The classification requires that the substance be in a primary form, which includes liquids, pastes, blocks, or powders, and that the vinyl chloride content is the majority component of the copolymer structure.
- Covers
- Vinyl chloride-vinyl acetate copolymers
- Vinyl chloride-ethylene copolymers
- Vinyl chloride-propylene copolymers
- Vinyl chloride-vinylidene chloride copolymers
- Vinyl chloride-based resins in powder or granule form
- Also under 3904.40
- Kaneka S-PVC
- Vinnolit Copolymers
- LG Chem Specialty PVC
- Shintech Specialty PVC
- Formosa Plastics Specialty PVC
Codes often confused with 3904.40
Common mistake. This code is frequently confused with HS code 3904.10, which is reserved for pure polyvinyl chloride (PVC) that has not been mixed with any other substances. It is also often misclassified under 3904.21 or 3904.22, which are specific to plasticized or unplasticized PVC homopolymers. Another common error involves HS code 3905, which covers other vinyl polymers like vinyl acetate; however, if vinyl chloride is the predominant monomer, 3904.40 must take precedence.
Top exporters and importers of HS 390440 (the code used for vinyl chloride copolymer), 2025
In 2025, the largest exporter of HS 390440 (the code used for vinyl chloride copolymer) in UN Comtrade data was the United States, with 30% of world exports; the largest importer in UN Comtrade data was Canada, with 20% 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 390440, not only vinyl chloride copolymer.
Top exporters 2025 · share of world exports
- 1 United States $90M 30% of world exports
- 2 Germany $86M 29% of world exports
- 3 Canada $44M 15% of world exports
World total: $296M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Canada $61M 20% of world imports
- 2 United States $54M 18% of world imports
- 3 China $20M 6.6% of world imports
World total: $297M 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 codes for vinyl chloride copolymer
Brazil splits HS 3904.40 into 2 NCM codes. Pick the one that matches your product:
- 3904.40.10VC copolymers with vinyl acetate etc., bulk forms
- 3904.40.90Other vinyl chloride copolymers
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about vinyl chloride copolymer
What is the HS code for Vinyl chloride copolymer?
The HS code for Vinyl chloride copolymer is 390440 (Vinyl chloride, other halogenated olefin polymers; vinyl chloride copolymers, in primary forms n.e.c. in heading no. 3904). The HS code for vinyl chloride copolymers in primary forms is 3904.40.
How do I classify Vinyl chloride copolymer for customs?
Vinyl chloride copolymer is classified under HS code 390440 — Vinyl chloride, other halogenated olefin polymers; vinyl chloride copolymers, in primary forms n.e.c. in heading no. 3904. This is a 6-digit subheading level code.
Does this code include finished PVC pipes?
No, HS code 3904.40 only covers the material in primary forms like resins or granules. Finished pipes are classified under heading 3917.
Which countries are the top exporters of vinyl chloride copolymer (HS 390440)?
In 2025, the top exporters of HS 390440 (the code used for vinyl chloride copolymer) in UN Comtrade data were the United States ($90M, 30% of world exports), Germany ($86M) and Canada ($44M). World exports came to about $296M, 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 vinyl chloride copolymer (HS 390440)?
In 2025, the top importers of HS 390440 (the code used for vinyl chloride copolymer) in UN Comtrade data were Canada ($61M, 20% of world imports), the United States ($54M) and China ($20M). World imports came to about $297M, 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 Vinyl chloride copolymer the same in all countries?
The base HS code 390440 for Vinyl chloride copolymer 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 vinyl chloride copolymer in Brazil?
Brazil splits HS 390440 into 2 NCM codes, so the right one for vinyl chloride copolymer depends on the product's details: 3904.40.10 (VC copolymers with vinyl acetate etc., bulk forms), 3904.40.90 (Other vinyl chloride copolymers).