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Customs code · HS subheading 3905 99

Final code reached

Other unprocessed vinyl ester and vinyl polymers

Excluding vinyl chloride polymers, polyvinyl acetate, copolymers, polyvinyl alcohol and the specified polyvinylformal

This is a complete 8-digit customs code. Exports and Intrastat use it as it is. For an import into the EU, pick a 10-digit line below.

This code covers unprocessed polymers of vinyl esters and other vinyl polymers. It does not cover polymers of vinyl chloride or other halogenated olefins, polyvinyl acetate, copolymers, polyvinyl alcohol, or the specified polyvinylformal with a molecular weight of >= 10.000, but <= 40.000 and the stated acetyl- and hydroxy-group contents.

For example

  • Granules of an unprocessed vinyl ester polymer other than polyvinyl acetate and not a copolymer
  • Powder of another unprocessed vinyl polymer, not a vinyl chloride or other halogenated-olefin polymer, polyvinyl acetate, copolymer or polyvinyl alcohol
See the official tariff text

Official tariff text

Polymers of vinyl esters and other vinyl polymers, in primary forms (excl. those of vinyl chloride or other halogenated olefins, poly"vinyl acetate", copolymers and poly"vinyl alcohol", whether or not containing unhydrolised acetate groups, and poly"vinyl formal" in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms, of a molecular weight of >= 10.000 but <= 40.000 and containing by weight >= 9,5% but <= 13% of acetyl groups evaluated as vinyl acetate and >= 5% but <= 6,5% of hydroxy groups evaluated as vinyl alcohol)

You are seeing what applies when you export from the EU. Switch above if you import.

You are seeing what applies when you import into the EU. Switch above if you export.

Your answer for export

The full EU export code is 3905 99 90.

You do not pick a 10-digit EU import line for an export declaration or Intrastat. The destination classifies the goods under its own tariff.

8 digits, ready

Selling to Norway, Great Britain and the United States

What they charge on arrival.

Norway, Great Britain and the United States use their own tariff lines under the 6-digit HS code. The rates below are what their customs charge on goods arriving from the EU. Match the goods against each country's own wording before you rely on a rate.

Norway

Duty free

  • Their lines1 Norwegian line

39.05.9900 Other

Norwegian tariff data checked Sept. 13, 2026.

Great Britain

The rate depends on the line.

  • Their lines7 British lines

3905 99 90 10 For cavity filling, for use in certain types of aircraft

Northern Ireland follows other rules.

UK tariff data checked Sept. 13, 2026.

United States

10.0%

Estimated from published US measures

  • Their lines2 US lines
  • Entry dateSept. 17, 2026

3905.99.30.00 Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers

The US importer of record files the entry.

US tariff data checked Sept. 16, 2026.

See the 1 Norwegian line

Selling to Norway

Norway splits the 6-digit category its own way, so these are Norway's own lines under it, not this EU code. Check your product against their wording; what Norwegian customs charges is shown per line.

  • 39.05.9900

    Other

    Ordinary duty
    Duty free

Norwegian tariff data version 1.5/1.2, last checked Sept. 13, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

See the 7 British lines

Selling to Great Britain

What UK customs charges when goods like these arrive in Great Britain.

  • 3905 99 90 10

    For cavity filling, for use in certain types of aircraft

    Ordinary duty
    Duty free
  • 3905 99 90 30

    Povidone (INN) iodine (CAS RN 25655-41-8) with a purity by weight of 92 % or more

    Ordinary duty
    Duty free
  • 3905 99 90 81

    Poly(vinyl butyral)(CAS RN 63148-65-2): — containing by weight 17,5 % or more, but not more than 20 % of hydroxyl groups, and — with a median particle size (D50) of more than 0,6 mm

    Ordinary duty
    Duty free
  • 3905 99 90 95

    Hexadecylated or eicosylated polyvinylpyrrolidone

    Ordinary duty
    Duty free
  • 3905 99 90 96

    Polymer of vinyl formal, in one of the forms mentioned in note 6 (b) to Chapter 39, of a weight average molecular weight (M w ) of 25 000 or more but not more than 150 000 and containing by weight: - 9,5 % or more but not more than 13 % of acetyl groups evaluated as vinyl acetate and - 5 % or more but not more than 6,5 % of hydroxy groups evaluated as vinyl alcohol

    Ordinary duty
    Duty free
  • 3905 99 90 98

    Poly(vinyl pyrrolidone) partially substituted by triacontyl groups, containing by weight 78 % or more but not more than 82 % of triacontyl groups

    Ordinary duty
    Duty free
  • 3905 99 90 99

    Other

    Ordinary duty
    Depends on the product details
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1599, last checked Sept. 13, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

See the 2 US lines

Selling to the United States

What US customs charges when goods like these arrive from the EU. The US importer of record files the entry and pays the duty.

  • 3905.99.30.00

    Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms, Other, Polyvinyl carbazole (including adjuvants)

    General rate
    Free
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
  • 3905.99.80.00

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

    General rate
    5.3%
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

Worked out for an entry on Sept. 17, 2026.

US tariff schedule 2026HTSRev19, last checked Sept. 16, 2026.

Last change we recorded: Revision 19 (2026), Sept. 16, 2026.

Anti-dumping and countervailing duties, US import taxes and customs fees are not included.

The descriptions above are the US tariff texts, which the United States publishes in English only.

Source: the US International Trade Commission's Harmonized Tariff Schedule (hts.usitc.gov), public domain, and the measures published in the Federal Register.

This is a planning estimate from the US Harmonized Tariff Schedule (revision shown) and the published Federal Register measures as of the date shown, for a shipment of EU origin. It is not a customs entry, legal advice or a broker's opinion, and tariffs.help is not a US-licensed customs broker. The US importer of record or their broker confirms the classification, origin, value and the duty due before filing.

Before you use the code

Check the facts that sit outside the code

The code can be right while what you pay still changes, because of where the goods come from, when they arrive, or extra EU measures.

  1. The product and its form Check that your product really matches this description, including what it is made of and the form it arrives in.
  2. Country of origin Trade agreements, sanctions and extra measures can change the treatment of the very same code.
  3. Current tariff measures Check today's rate, any restrictions or licences, and the quantity customs asks for, with Toldstyrelsen or TARIC.

On an EU import declaration

Pick the 10-digit line that matches the goods.

7 import lines

When these goods are imported into the EU, the declaration needs a 10-digit code. Under 3905 99 90 the EU tariff has 7 lines, each with its own wording.

You or your customs agent pick the line whose wording fits the goods; the last line, "Other", covers what none of the specific wordings describe.

Some lines depend on what the goods will be used for and need customs authorisation; matching the wording alone does not give a lower rate.

  1. Match the whole wording A line is its own wording plus the grouping text above it. Read both before you settle on one.
  2. Check the intended use On some lines the lower rate belongs to what the goods will be used for, not to the goods alone.
  3. Confirm the authorisation Where the lower rate carries conditions, customs asks for an authorisation before it can be used.

A suspension is a lower rate the EU grants for specific products; whether your goods qualify depends on the line's wording and conditions.

Exports from the EU and Intrastat normally use the 8-digit code as it is.

EU tariff data of Sept. 13, 2026.

Rates, origin and documents

Read the signals first. Open only the ones you want to check.

Besides the ordinary duty, the EU records these kinds of measure against this code. They are listed as signals only: whether one applies to your goods can depend on where they come from, who produced them, the exact product and the documents you present. No amounts are worked out here.

Data of Sept. 1, 2026

Lower duty for goods from some countries

Possible

Preferential rates exist for goods originating in:

  • Andorra
  • San Marino
  • Türkiye
  • Comoros (excluding Mayotte), Madagascar, Mauritius, Seychelles and dependencies and Zimbabwe
  • Botswana, Eswatini, Lesotho, Mozambique and Namibia
  • Western Sahara
  • European Union, Iceland, Liechtenstein and Norway
  • Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama
  • +46 origins

These rates apply to Economic Partnership Agreements; CARIFORUM except Haiti; GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms); GSP+ (incentive arrangement for sustainable development and good governance); OCTs (Overseas Countries and Territories); GSP - General arrangements except India.

Whether you can use one depends on the origin rules for the goods and on the documentation you can show.

Check this code in the official EU TARIC database

A limited quantity at a lower rate

Check

A tariff quota is recorded for this code. This does not say whether any of the quota is still available. It covers goods originating in:

  • any country except Belarus and Russian Federation

This is recorded on a more detailed code below this one, so it may not cover your goods. See the import lines under this code

Check this code in the official EU TARIC database

Restrictions and paperwork

Important

Import restrictions are recorded for goods originating in:

  • Ukraine
  • any country
  • North Korea (Democratic People’s Republic of Korea)

The EU records document conditions on this code. What customs may ask for depends on where the goods come from, exactly what the product is and the customs procedure.

Proof of origin 2 conditions

If you claim a lower rate for goods from a country the EU has a trade agreement with, customs asks for proof of origin, for example a EUR.1 certificate or an origin declaration.

Show the EU's own wording for these conditions
  • Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
  • Movement certificate EUR.1

Sanctions and restricted regions 2 conditions

Some conditions come from EU sanctions rules. They matter when the goods are linked to a country or region the EU restricts trade with.

Show the EU's own wording for these conditions
  • Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
  • Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

Statements that the goods are outside a rule's scope 3 conditions

Some conditions are statements that a rule does not cover the goods, for example that the product is not on a controlled list.

Show the EU's own wording for these conditions
  • Goods other than those falling under the applicable provisions of Regulation (EU) 2024/573
  • Products and equipment, including parts (excluding military and repair exemption) listed in Annex IV containing F-gases or relies upon F-gases not subject to prohibition as imposed by Article 11.1. (Reg 2024/573).
  • Goods other than those described in the footnotes linked to the measure

Other conditions 4 conditions

These conditions match none of the groups above. Whether customs asks for one depends on the goods, where they come from and the customs procedure.

Show the EU's own wording for these conditions
  • Net mass of fluorinated greenhouse gases charged in products and equipment
  • Tonnes of CO₂ equivalent of bulk gases and of gases contained in products or equipment, and parts thereof
  • Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
  • Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
Check this code in the official EU TARIC database

EU tariff measure data of Sept. 1, 2026.

One last classification check

Check the path and the nearest alternatives.

Use this view if you are still unsure the code describes the product precisely.

How we got to this code

  1. VII
  2. 39
  3. 3905
  4. 3905 99
  5. 3905 99 90
Show the steps

Compare with the codes next to it.

Compare the sibling codes at this level before you settle on this one.

Classification decides the rate here: from duty free to 6.5%.

Worth comparing

Codes that sit close to this one, for when the material itself could be different.

Browse chapter 39

Often confused with

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with Toldstyrelsen, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.