HTS heading 3905 · Chapter 39
HTS 3905: Polymers of vinyl acetate or of other vinyl esters, in…
HTS heading 3905 covers polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms. It has 9 tariff lines with a duty rate; the general (MFN) rates are 4% (5 lines), 5.3% (2 lines), 3.2% (1 line) and others.
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| Poly(vinyl acetate): | |||||
| 3905.12.00.00 | In aqueous dispersion[kg] | 4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 37.5% | Estimate → |
| 3905.19.00.00 | Other[kg] | 4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 37.5% | Estimate → |
| Vinyl acetate copolymers: | |||||
| 3905.21.00.00 | In aqueous dispersion[kg] | 4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 37.5% | Estimate → |
| 3905.29.00.00 | Other[kg] | 4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 37.5% | Estimate → |
| 3905.30.00.00 | Poly(vinyl alcohol), whether or not containing unhydrolyzed acetate groups[kg] | 3.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 37.5% | Estimate → |
| Other: | |||||
| 3905.91 | Copolymers: | ||||
| 3905.91.10.00 | Containing by weight 50 percent or more of derivatives of vinyl acetate[kg] | 4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,K,KR,MA,OM,P,PA,PE,S,SG) | 37.5% | Estimate → |
| 3905.91.50.00 | Other[kg] | 5.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,K,KR,MA,OM,P,PA,PE,S,SG) | 43.5% | Estimate → |
| 3905.99 | Other: | ||||
| 3905.99.30.00 | Polyvinyl carbazole (including adjuvants)[kg] | Free | 43.5% | Estimate → | |
| 3905.99.80.00 | Other[kg] | 5.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,K,KR,MA,OM,P,PA,PE,S,SG) | 43.5% | Estimate → |
9 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 3905.12.00.00 at the general rate of 4%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (4%) | $400.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $447.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Special program codes in this heading
- A, A*, A+
- Generalized System of Preferences (GSP)
- AU
- U.S.–Australia FTA
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- D
- African Growth and Opportunity Act (AGOA)
- E, E*
- Caribbean Basin Economic Recovery Act
- IL
- U.S.–Israel FTA
- JO
- U.S.–Jordan FTA
- K
- Agreement on Trade in Pharmaceutical Products
- KR
- U.S.–Korea FTA (KORUS)
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.