HS 39Chemicals

HS Code for Plastics & Polymers (Chapter 39)

Q: How do I tell a polymer in primary form from a finished article?

Primary form = powders, pellets, granules, liquids, pastes, or non-worked blocks/sheets. Once the material is moulded, extruded or shaped into an identifiable product (bottle, sheet, film), it moves to 39.15-39.26.

Q: Is recycled plastic classified differently?

Recycled polymer in primary form uses the same 3901-3914 headings but often triggers additional documentation - end-of-waste evidence in the EU, Basel Convention prior consent for cross-border movement.

Chapter 39 splits into polymers in primary form (39.01-39.14) and finished plastic articles (39.15-39.26). Getting this split right is the classification decision that most affects duty.

Reviewed against WCO HS · WTO IDB · National customs schedules4 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

Code	Description
3901.10	Polyethylene, specific gravity < 0.94 (LDPE/LLDPE)
3902.10	Polypropylene in primary form
3907.61	Polyethylene terephthalate (PET), bottle-grade
3904.10	Polyvinyl chloride (PVC), not mixed
3923.30	Bottles, flasks - plastic articles for packing
3926.90	Other articles of plastics

Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

Market	Duty
United States (MFN)	0% - 6.5%
European Union	6.5% Standard rate for most polymers in primary form.
India (BCD)	5% - 10% Plus IGST 18% and possible AD duty on named grades/origins.
UAE	5%

Worked landed-cost example

22 MT bottle-grade PET (HS 3907.61), CIF Jebel Ali USD 22,000

Customs valueUSD 22,000

GCC duty @ 5%USD 1,100

UAE VAT @ 5%USD 1,155

Landed cost ≈ USD 24,255 - VAT is recoverable for VAT-registered importers.

Run your own numbers in the import duty & tax calculator.

Regulatory checkpoints

· REACH registration for EU imports over 1 MT/year.
· Food-contact compliance: EU 10/2011, US FDA 21 CFR 177, India BIS IS 10146.
· Extended Producer Responsibility for packaging in EU and India.
· Anti-dumping duties on specific polymer grades - PVC, PET film, ABS - from named origins.

Top exporting countries

· China
· United States
· Saudi Arabia
· South Korea
· Germany
· India

Frequently asked questions

How do I tell a polymer in primary form from a finished article?

Primary form = powders, pellets, granules, liquids, pastes, or non-worked blocks/sheets. Once the material is moulded, extruded or shaped into an identifiable product (bottle, sheet, film), it moves to 39.15-39.26.

Is recycled plastic classified differently?

Recycled polymer in primary form uses the same 3901-3914 headings but often triggers additional documentation - end-of-waste evidence in the EU, Basel Convention prior consent for cross-border movement.