Chapter 39 HS Codes: Chapter 39 Commodities
CHAPTER DEFINITION & SCOPE
HS Chapter 39 of the WCO Harmonized System covers chapter 39 commodities. It groups 26 4-digit WCO headings and 131 6-digit subheadings under the official 2026 customs nomenclature [USITC HTS 2026].
Chapter
Ch 39
Headings
26 Headings
Subheadings
131 HS6
US Tariff Status
Active 2026
Chapter 39 4-Digit Headings Directory
| Heading | WCO Heading Description | Subheading Count | Directory Link |
|---|---|---|---|
| Heading 3901 | Polymers of ethylene, in primary forms | 5 subheadings | Browse Heading 3901 → |
| Heading 3902 | Polymers of propylene or of other olefins, in primary forms | 4 subheadings | Browse Heading 3902 → |
| Heading 3903 | Polymers of styrene, in primary forms | 5 subheadings | Browse Heading 3903 → |
| Heading 3904 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms | 9 subheadings | Browse Heading 3904 → |
| Heading 3905 | Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms | 7 subheadings | Browse Heading 3905 → |
| Heading 3906 | Acrylic polymers in primary forms | 2 subheadings | Browse Heading 3906 → |
| Heading 3907 | Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms | 11 subheadings | Browse Heading 3907 → |
| Heading 3908 | Polyamides in primary forms | 2 subheadings | Browse Heading 3908 → |
| Heading 3909 | Amino-resins, phenolic resins and polyurethanes, in primary forms | 6 subheadings | Browse Heading 3909 → |
| Heading 3910 | Silicones in primary forms | 1 subheadings | Browse Heading 3910 → |
| Heading 3911 | Petroleum resins, coumarone-indene resins, polyterpenes, polysulfides, polysulfones and other products specified in note 3 to this chapter, not elsewhere specified or included, in primary forms | 3 subheadings | Browse Heading 3911 → |
| Heading 3912 | Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms | 6 subheadings | Browse Heading 3912 → |
| Heading 3913 | Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms | 2 subheadings | Browse Heading 3913 → |
| Heading 3914 | Ion-exchangers based on polymers of headings 3901 to 3913, in primary forms | 1 subheadings | Browse Heading 3914 → |
| Heading 3915 | Waste, parings and scrap, of plastics | 4 subheadings | Browse Heading 3915 → |
| Heading 3916 | Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics | 3 subheadings | Browse Heading 3916 → |
| Heading 3917 | Tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics | 10 subheadings | Browse Heading 3917 → |
| Heading 3918 | Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter | 2 subheadings | Browse Heading 3918 → |
| Heading 3919 | Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls | 2 subheadings | Browse Heading 3919 → |
| Heading 3920 | Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials | 19 subheadings | Browse Heading 3920 → |
| Heading 3921 | Other plates, sheets, film, foil and strip, of plastics | 6 subheadings | Browse Heading 3921 → |
| Heading 3922 | Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics | 3 subheadings | Browse Heading 3922 → |
| Heading 3923 | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics | 7 subheadings | Browse Heading 3923 → |
| Heading 3924 | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics | 2 subheadings | Browse Heading 3924 → |
| Heading 3925 | Builders' ware of plastics, not elsewhere specified or included | 4 subheadings | Browse Heading 3925 → |
| Heading 3926 | Other articles of plastics and articles of other materials of headings 3901 to 3914 | 5 subheadings | Browse Heading 3926 → |
Chapter 39 Subheading Sample & MFN Duty Rates
| HS Code | Subheading Description | Heading | Action |
|---|---|---|---|
| 3901.10 | Polymers of ethylene, in primary forms, Polyethylene having a specific gravity of less than 0.94 | 3901 | View 3901.10 → |
| 3901.20 | Polymers of ethylene, in primary forms, Polyethylene having a specific gravity of 0.94 or more | 3901 | View 3901.20 → |
| 3901.30 | Ethylene-vinyl acetate copolymers | 3901 | View 3901.30 → |
| 3901.40 | Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94 | 3901 | View 3901.40 → |
| 3901.90 | Polymers of ethylene, in primary forms, Other | 3901 | View 3901.90 → |
| 3902.10 | Polymers of propylene or of other olefins, in primary forms, Polypropylene | 3902 | View 3902.10 → |
| 3902.20 | Polymers of propylene or of other olefins, in primary forms, Polyisobutylene | 3902 | View 3902.20 → |
| 3902.30 | Propylene copolymers | 3902 | View 3902.30 → |
| 3902.90 | Other | 3902 | View 3902.90 → |
| 3903.11 | Polymers of styrene, in primary forms, Polystyrene, Expandable | 3903 | View 3903.11 → |
| 3903.19 | Polymers of styrene, in primary forms, Polystyrene, Other | 3903 | View 3903.19 → |
| 3903.20 | Styrene-acrylonitrile (SAN) copolymers | 3903 | View 3903.20 → |
| 3903.30 | Acrylonitrile-butadiene-styrene (ABS) copolymers | 3903 | View 3903.30 → |
| 3903.90 | Polymers of styrene, in primary forms, Other | 3903 | View 3903.90 → |
| 3904.10 | Poly(vinyl chloride), not mixed with any other substances | 3904 | View 3904.10 → |
EXPERT CLASSIFICATION PRO TIPS
Common Pitfalls When Classifying Chapter 39 Goods
- Always review WCO Section and Chapter Legal Notes before assigning 4-digit headings.
- Distinguish carefully between unprocessed raw materials and further prepared or processed articles.
- Verify Partner Government Agency (PGA) flags for agriculture, food, or chemical items.
- Cross-reference official CBP CROSS rulings for binding precedents on mixed or composite goods.
Official Primary Sources & Authority References
USITC HTS Chapter 39 Tariff ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
Customs Rulings Online Search System for Chapter 39 binding classification precedents.
WCO HS Nomenclature ↗
World Customs Organization international 6-digit Harmonized System backbone standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau trade statistics and Schedule B concordance portal.
Chapter 39 Frequently Asked Questions (FAQ)
What commodities are covered under HS Chapter 39?
Chapter 39 (Chapter 39 Commodities) covers WCO Harmonized System 4-digit headings from 3901 upward, encompassing primary goods, raw materials, and manufactured articles within this nomenclature section.
How many 4-digit headings exist in HS Chapter 39?
Chapter 39 contains 26 official 4-digit WCO headings and 131 6-digit tariff subheadings.
What is the US general import duty range for Chapter 39 commodities?
Base customs duties under Chapter 39 range from 0.0% (Duty-Free) up to representative MFN rate limits depending on 10-digit HTS statistical suffix extensions.
Do Section 301 China tariffs apply to Chapter 39 imports?
Section 301 tariffs depend on specific 8-digit HTS subheadings. Importers must verify if their exact HTS code appears on USTR Lists 1 through 4A.
Are Partner Government Agency (PGA) permits required for Chapter 39?
PGA message-set flags (such as FDA, USDA APHIS, EPA, or CITES) apply conditionally depending on the commodity classification within Chapter 39.
How are products classified between adjacent headings in Chapter 39?
Classification follows WCO General Rules of Interpretation (GRI) 1 through 6, prioritizing specific heading terms over general descriptions.
Can Chapter 39 goods enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in USMCA member states (US, Mexico, Canada) or FTA partners enter duty-free under SPI code P, KR, AU, or CL with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Chapter 39 shipments?
Eligible commercial shipments valued at $800 USD or less imported by one person on one day may enter duty-free under 19 U.S.C. 1321.
What documents are required for formal entry of Chapter 39 goods?
Commercial Invoice, Packing List, Bill of Lading/Air Waybill, and entry summary CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer obtain a binding CBP ruling for Chapter 39?
Importers may submit an e-Ruling application under 19 CFR Part 177 to CBP National Commodity Specialist Division.