Harmonized Tariff Schedule of the United States · HTS code · HS 3904.61

3904.61.00

3904.61.00: Polymers of vinyl chloride or of other halogenated olefins: fluoropolymers, polytetrafluoroethylene (PTFE)

Not declarable on its own: use one of its 2 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 3904 Polymers of vinyl chloride or of other halogenated olefins, in primary forms:
  2. Fluoropolymers:
  3. 3904.61.00 Polytetrafluoroethylene (PTFE)

What you pay

Importing into USA

Customs duty 5.8% standard rate depends on the country of origin
Additional duties and charges 2 additional measures
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 2

  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 25%
    Applies to goods from
    China
    In force
    from 23 August 2018
    Legal act
    HTSUS 9903.88.02
  • Additional dutyRussia rate increase (Pub. L. 117-110) — Russian Federation (rates in lieu of column 2) 29.2%
    Applies to goods from
    Russia
    In force
    from 28 June 2022
    Legal act
    HTSUS 9903.90.08

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—5.8%
US–Australia FTA AUAustraliaFree
US–Bahrain FTA BHBahrainFree
US–Chile FTA CLChileFree
US–Colombia TPA COColombiaFree
US–Israel FTA ILIsraelFree
US–Jordan FTA JOJordanFree
US–Korea FTA KRSouth KoreaFree
US–Morocco FTA MAMoroccoFree
US–Oman FTA OMOmanFree
CAFTA-DR PCosta Rica, Dominican Republic, El Salvador, Guatemala, Honduras, NicaraguaFree
US–Panama TPA PAPanamaFree
US–Peru TPA PEPeruFree
USMCA SCanada, MexicoFree
US–Singapore FTA SGSingaporeFree
Column 2Cuba, North Korea, Russia, Belarus34.1%

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

Subdivisions

  1. 3904.61.00 Polytetrafluoroethylene (PTFE) 5.8%
  2. 3904.61.00.10 Granular, whether or not filled or compounded (see statistical note 1 to this chapter) kg
  3. 3904.61.00.90 Other kg

Footnotes

  • 9903.90.08 Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter

Same subheading in other tariffs

3904.61 Polymers of vinyl chloride or of other halogenated olefins: fluoropolymers, polytetrafluoroethylene

UK 6% Third-country duty 2 tariff lines EU 6.5% Third-country duty 1 tariff line Türkiye 6.5% Third-country duty 1 tariff line Canada Free Third-country duty 1 tariff line Mexico Free Third-country duty 1 tariff line Brazil Free – 12.6% Third-country duty 2 tariff lines · average 6.3% Argentina Free Third-country duty 2 tariff lines Peru Free Third-country duty 1 tariff line New Zealand Free Third-country duty 1 tariff line Japan 2.8% – 5.6% Third-country duty 2 tariff lines · average 4.2% Taiwan 2.5% Third-country duty 1 tariff line GCC 5% Third-country duty 1 tariff line Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line North Macedonia 3% Third-country duty 1 tariff line Nigeria 5% Third-country duty 1 tariff line

Legal notes

Subheading notes

1. Within any one heading of this chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:

  1. (a) where there is a subheading named ‘Other’ in the same series:

    1. (1) the designation in a subheading of a polymer by the prefix ‘poly’ (for example, polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95 % or more by weight of the total polymer content;

    2. (2) the copolymers named in subheadings 390130, 390140, 390320, 390330 and 390430 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95 % or more by weight of the total polymer content;

    3. (3) chemically modified polymers are to be classified in the subheading named ‘Other’, provided that the chemically modified polymers are not more specifically covered by another subheading;

    4. (4) polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared;

  2. (b) where there is no subheading named ‘Other’ in the same series:

    1. (1) polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared;

    2. (2) chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.

Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.

2. For the purposes of subheading 392043, the term ‘plasticisers’ includes secondary plasticisers.

Chapter notes: Chapter 39 →

In the Harmonized Tariff Schedule of the United States, 3904.61.00 is one of 1 line under subheading 3904.61, polymers of vinyl chloride or of other halogenated olefins.

The general duty is 5.8%.

2 statistical sub-lines below it are used in the declaration.

For the same subheading, the UK duty is 6%, the EU duty is 6.5%, the Türkiye duty is 6.5%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 0%–12.6%, the Argentina duty is free, the Peru duty is free, the New Zealand duty is free, the Japan duty is 2.8%–5.6%, the Taiwan duty is 2.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 3% and the Nigeria duty is 5%.

The United States imported goods of subheading 3904.61 worth US$137m in 2024; the largest supplier was India, and the United Kingdom ranked 7th with US$4m.

Questions and answers

What is the USA import duty for HTS code 3904.61.00?

The general duty in the Harmonized Tariff Schedule of the United States is 5.8%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 3904.61.00 under US trade agreements?

Yes. The Special column reads “Free (A, AU, BH, CL, CO,D,E, IL, JO,K, KR, MA, OM,P, PA, PE,S, SG)”: the letters in brackets name the agreements and programmes that grant it.

Where does the United States import these goods from?

For subheading 3904.61 as a whole, the largest supplier in 2024 was India (US$38m), followed by Japan.

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