Import duty / Chapter 39 / Heading 3904
Heading 3904 covers 9 tariff lines in LoadLoom's table; 6 of them clear duty-free under USMCA for goods made in Canada, the US or Mexico. Published US and Canadian rates below, verified October 2026. Pick the line that matches your goods for the worked example and border steps.
| HS code | Goods | US duty | Canada duty | USMCA |
|---|---|---|---|---|
| 3904.10 | Vinyl chloride, other halogenated olefin polymers; poly(vinyl chloride), not mixed with any other substances, in primary forms | 6.5% | Free | Free with certificate |
| 3904.21 | Vinyl chloride, other halogenated olefin polymers; non-plasticised poly(vinyl chloride), in primary forms, mixed with other substances | 6.5% | Free | Free with certificate |
| 3904.22 | Vinyl chloride, other halogenated olefin polymers; plasticised poly(vinyl chloride), in primary forms, mixed with other substances | 6.5% | Free | Free with certificate |
| 3904.30 | Vinyl chloride, other halogenated olefin polymers; vinyl chloride-vinyl acetate copolymers, in primary forms | Free | Free | Not eligible |
| 3904.40 | Vinyl chloride, other halogenated olefin polymers; vinyl chloride copolymers, in primary forms n.e.c. in heading no. 3904 | 5.3% | Free | Free with certificate |
| 3904.50 | Vinyl chloride, other halogenated olefin polymers; vinylidene chloride polymers, in primary forms | 6.5% | Free | Free with certificate |
| 3904.61 | Halogenated olefin polymers; fluoro-polymers, polytetrafluoroethylene, in primary forms | 5.8% | Free | Free with certificate |
| 3904.69 | Halogenated olefin polymers; fluoro-polymers (other than polytetrafluoroethylene), in primary forms | Free | Free | Not eligible |
| 3904.90 | Vinyl chloride, other halogenated olefin polymers; n.e.c. in heading no. 3904 | Free | Free | Not eligible |
This page is a free reference for shippers, not a customs ruling. Final classification and duty are determined by the licensed customs broker at entry, and government amounts are always billed at actual. Rates change with each tariff edition and trade action.
