HS Code for PVC
PVC (polyvinyl chloride) is classified in chapter 39 of the HTSUS, and the heading depends on the form the PVC takes. PVC resin and compound in primary forms point toward heading 3904, profiles and siding toward 3916, pipes and tubes toward 3917, floor coverings toward 3918, and sheet and film toward 3920 (non-cellular) or 3921 (cellular or combined with other materials). General rates in the featured lines run from about 3.1% for PVC pipe and tubing to about 6.5% for PVC in primary forms. Identifying the form first, then details such as rigid or flexible, is the first step in exploring the most appropriate code.
HTS Codes for PVC
| HTS Code | Description | Duty Rate |
|---|---|---|
| 3904.10.00.00 | Poly(vinyl chloride), not mixed with any other substances, in primary forms Pure PVC resin (powder or granules), not compounded with other substances | 6.5% |
| 3904.21.00.00 | Other poly(vinyl chloride), nonplasticized, in primary forms Rigid PVC compound in primary forms (mixed with stabilizers or other additives, without plasticizer) | 6.5% |
| 3904.22.00.00 | Other poly(vinyl chloride), plasticized, in primary forms Flexible PVC compound in primary forms (mixed with plasticizer) | 6.5% |
| 3916.20.00.10 | Monofilament, rods, sticks and profile shapes of polymers of vinyl chloride: siding for house or building exterior Vinyl siding for building exteriors | 5.8% |
| 3916.20.00.20 | Profile shapes of polymers of vinyl chloride: window, door, decking or railing profiles PVC profiles for windows, doors, decking and railings | 5.8% |
| 3917.23.00.00 | Rigid tubes, pipes and hoses of polymers of vinyl chloride Rigid PVC pipe and tube (plumbing, drainage and electrical conduit pipe) | 3.1% |
| 3917.32.00.10 | Other tubes, pipes and hoses of polyvinyl chloride, not reinforced or otherwise combined with other materials, without fittings Flexible PVC tubing and hose, not reinforced and without fittings | 3.1% |
| 3918.10.10.20 | Floor coverings of polymers of vinyl chloride: vinyl tile consisting of a rigid solid polymer core Rigid-core vinyl plank and tile flooring (often sold as SPC flooring) | 5.3% |
| 3918.10.20.00 | Floor coverings of polymers of vinyl chloride, other than vinyl tile Sheet vinyl flooring and other PVC floor coverings in rolls | 5.3% |
| 3920.43.50.00 | Plates, sheets, film, foil and strip of polymers of vinyl chloride, non-cellular, not reinforced, containing 6% or more of plasticizers, other Flexible PVC sheet and film (6% or more plasticizer) | 4.2% |
| 3920.49.00.00 | Plates, sheets, film, foil and strip of polymers of vinyl chloride, non-cellular, not reinforced, other Rigid PVC sheet and film (under 6% plasticizer) | 5.8% |
| 3921.12.11.00 | Cellular plates, sheets and film of polymers of vinyl chloride, combined with textile materials (man-made fibers predominating), over 70% plastics by weight Foamed PVC sheet combined with a man-made fiber textile, mainly plastic by weight | 4.2% |
How to Approach Classification for PVC
PVC appears throughout chapter 39 of the HTSUS because the chapter is organized by form: primary forms first, then semi-finished shapes, then articles. Each of those stages has a dedicated place for polymers of vinyl chloride, so the starting question is whether the PVC is resin or compound, a profile, a pipe or tube, a floor or wall covering, or a sheet or film.
PVC in primary forms (powder, granules, pellets, pastes) points toward heading 3904. Pure PVC that is not mixed with any other substance points toward 3904.10, while PVC that has been compounded points toward 3904.21 if nonplasticized (rigid compound) or 3904.22 if plasticized (flexible compound). The presence of a plasticizer is therefore the key branch for PVC compound.
Semi-finished PVC shapes follow their form. Monofilament, rods, sticks and profile shapes point toward 3916.20, where vinyl siding and window, door, decking and railing profiles have their own suffixes. Tubes, pipes and hoses point toward heading 3917: rigid PVC pipe toward 3917.23, and flexible PVC tubing that is not reinforced and has no fittings toward 3917.32. PVC plates, sheets, film and strip point toward heading 3920 when non-cellular and not reinforced, where the split between 3920.43 and 3920.49 turns on whether the material contains 6% or more of plasticizers. Cellular (foamed) PVC sheet, and sheet combined with textile, points toward 3921.12.
Vinyl flooring has its own heading. PVC floor coverings point toward 3918.10, where vinyl tile is separated from other floor coverings, and vinyl tile is further broken out by core construction (rigid solid core, rigid expanded core, or other). Sheet vinyl in rolls points toward the other floor coverings line. PVC wall and ceiling coverings also sit in 3918.10, with lines that depend on any textile backing.
A practical approach is to identify the form of the PVC (primary form, profile, pipe, floor covering, or sheet and film), then the details that drive the subheading: plasticized or not for compound and sheet, rigid or flexible for pipe, and core construction for vinyl tile. Finished PVC articles that do not fit these forms, such as PVC packaging, tableware or other made-up articles, point toward the article headings later in chapter 39 and are worth reviewing separately.
Duty Rate Overview
General duty rates for PVC are moderate and depend on the form. PVC in primary forms is around 6.5%, whether pure, nonplasticized or plasticized. Vinyl siding and window, door, decking and railing profiles are around 5.8%, rigid PVC pipe and flexible PVC tubing around 3.1%, and vinyl floor coverings around 5.3%. PVC sheet and film is around 4.2% for plasticized material and around 5.8% for other (rigid) material, and cellular PVC sheet combined with textile is around 4.2%. Preferential rates under free trade agreements may reduce or eliminate these duties for qualifying origins.
These are the general (MFN) rates only. Depending on origin, Section 301 or IEEPA duties may apply on top of the base rate, and antidumping or countervailing duty orders can cover certain PVC products from specific countries, so those are worth reviewing separately. These figures are estimates for general planning purposes only.