Chapter 39 — Plastics and articles thereof 4-digit heading

39.05 Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms

One level above the number you declare. Pick one of the six-digit codes below.

Section VII, Plastics & Rubber — plastics, rubber and articles made of them, from raw polymers to tyres.

  1. 39 Chapter Plastics and articles thereof
  2. 05 Heading Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms
  3. —— Subheading Pick one of the 7 six-digit codes below

Chapter 39 covers plastics and articles thereof: from raw polymer resins and granules through finished plastic goods like packaging, sheets, tubes and molded parts. Whether a product is a primary form (pellets, granules) or a finished article changes both the subheading and often the applicable duty rate. Classification tip: The specific polymer type (PET, PVC, polyethylene, polypropylene) determines the subheading for primary-form plastics, so identify the resin, not just 'plastic', before classifying raw material shipments.

All of chapter 39

The 7 six-digit codes under 39.05

One of these is the number you declare.

Other headings in chapter 39

39.01 Polymers of ethylene, in primary forms 39.02 Polymers of propylene or of other olefins, in primary forms 39.03 Polymers of styrene, in primary forms 39.04 Polymers of vinyl chloride or of other halogenated olefins, in primary forms 39.06 Acrylic polymers in primary forms 39.07 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms 39.08 Polyamides in primary forms 39.09 Amino-resins, phenolic resins and polyurethanes, in primary forms 39.10 Silicones in primary forms 39.11 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and similar products of chemical synthesis n.e.c. in chapter 39, in primary forms 39.12 Cellulose and its chemical derivatives, n.e.c. or included, in primary forms 39.13 Natural polymers (e.g. alginic acid) and modified natural polymers (e.g. hardened proteins, chemical derivatives of natural rubber), n.e.c. or included, in primary forms 39.14 Ion-exchangers; based on polymers of heading no. 3901 to 3913, in primary forms 39.15 Waste, parings and scrap, of plastics 39.16 Monofilament of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics 39.17 Tubes, pipes and hoses and fittings thereof (for example, joints, elbows, flanges), of plastics 39.18 Floor coverings of plastics, self-adhesive or not, in rolls or tiles; wall or ceiling coverings of plastics, in rolls of a width not less than 45cm 39.19 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls 39.20 Plastics; plates, sheets, film, foil and strip (not self-adhesive); non-cellular and not reinforced, laminated, supported or similarly combined with other materials, n.e.c. in chapter 39 39.21 Plastic plates, sheets, film, foil and strip n.e.c. in chapter 39 39.22 Sanitary ware; baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and sanitary ware, of plastics 39.23 Plastic articles for the conveyance or packing of goods; stoppers, lids, caps and other closures of plastics 39.24 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics 39.25 Plastics; builders' wares n.e.c. or included 39.26 Articles of plastics and articles of other materials of heading no. 3901 to 3914, n.e.c. in chapter 39

The wording above is the Harmonized System nomenclature as published by the World Customs Organization, HS 2022 edition. It is a classification reference, not a tariff: it carries no duty rates, and it stops at six digits — the importing country adds its own beyond that.

Classification is decided by the General Rules of Interpretation and the section and chapter notes, and it is the importing country’s customs authority that makes it binding.

Shipping goods under 39.05? A customs hold shows up as a milestone that stops moving — follow the container or the air waybill from departure to delivery.

Track a shipment

39.05 FAQ

Heading 39.05 covers polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms. It is part of chapter 39 (plastics and articles thereof), and it is subdivided into 7 six-digit subheadings — the level you actually declare.

Pick one of the 7 subheadings below. Those six digits are what customs recognises internationally; the importing country may extend them to eight or ten in its own tariff schedule.

The General Rules of Interpretation, read together with the notes to Section VII and to chapter 39. A description that reads right is not enough on its own — the notes routinely pull goods out of the chapter they obviously belong to and put them somewhere else. Where duty or licensing turns on the answer, ask the importing country’s customs authority for a binding ruling.

A wrong or missing code is one of the common reasons customs holds a container, and a hold shows up as a milestone that stops moving. Watch for it in the container tracking app, on the air waybill in the air cargo tracker, or through the tracking API.

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