Import duty / Chapter 39 / Heading 3905
Heading 3905 covers 7 tariff lines in LoadLoom's table; 5 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 |
|---|---|---|---|---|
| 3905.12 | Poly(vinyl acetate); in aqueous dispersion, in primary forms | 4% | Free | Free with certificate |
| 3905.19 | Poly(vinyl acetate); (other than in aqueous dispersion), in primary forms | 4% | Free | Free with certificate |
| 3905.21 | Vinyl acetate copolymers; in aqueous dispersion, in primary forms | 4% | Free | Free with certificate |
| 3905.29 | Vinyl acetate copolymers; (other than in aqueous dispersion), in primary forms | 4% | Free | Free with certificate |
| 3905.30 | Poly(vinyl alcohol); whether or not containing unhydrolysed acetate groups | 3.2% | Free | Free with certificate |
| 3905.91 | Vinyl acetate, vinyl ester polymers, vinyl polymers; n.e.c. in heading no. 3905, in primary forms, copolymers | 4% | Free | Not eligible |
| 3905.99 | Vinyl acetate, vinyl ester polymers, vinyl polymers; n.e.c. in heading no. 3905, in primary forms, other than copolymers | 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.
