Polymers of vinyl acetate or of other vinyl esters — HTS 3905
Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms
Chapter 39 › Heading 3905
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 3905 is a four-digit product category for polymers made from vinyl acetate or other vinyl esters, plus certain other vinyl polymers, when imported in “primary forms.” Primary forms generally means basic material forms such as liquids, pastes, dispersions, solutions, powders, flakes, granules, or similar forms used as industrial inputs—not finished products made from the polymer.
To reach the correct eight-digit HTSUS code, first identify the polymer’s chemical identity and whether it is a homopolymer, copolymer, or another specified type. Then review the applicable six-digit and eight-digit subheadings, which may distinguish the material, composition, physical form, or other tariff-defined characteristics. The product’s technical documents, rather than its trade name alone, normally provide the information needed for this decision.
What to check
- Obtain the safety data sheet, technical data sheet, and supplier specification identifying the polymer and its composition.
- Confirm whether the product is a vinyl acetate or other vinyl-ester polymer, or another vinyl polymer covered by the heading.
- Check whether the shipment is in a primary form and record its physical presentation, such as powder, granules, solution, dispersion, or paste.
- Review the full HTSUS subheading notes and eight-digit descriptions for distinctions based on polymer type, composition, or form.
- Ask a customs broker or request a binding classification ruling if the chemical identity, copolymer structure, additives, or intended classification is uncertain.
HTS heading 3905 summary
Polymers of vinyl acetate or of other vinyl esters is a 4-digit product category containing 5 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 3905.12.00.00 👉 | In aqueous dispersion | 4% | Free | 37.5% |
| 3905.19.00.00 👉 | Other | 4% | Free | 37.5% |
| 3905.21.00.00 👉 | In aqueous dispersion | 4% | Free | 37.5% |
| 3905.29.00.00 👉 | Other | 4% | Free | 37.5% |
| 3905.30.00.00 👉 | Poly(vinyl alcohol), whether or not containing unhydrolyzed acetate groups | 3.2% | Free | 37.5% |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 3905?
Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms. To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.