Polyvinyl Acetate Aqueous Dispersion (PVA Emulsion) from Japan
A water-based emulsion of polyvinyl acetate (PVAc) where PVAc monomers constitute 95% or more by weight of the polymer content, supplied in primary form for industrial use. Classified under HTS 3905.12.00.00 as poly(vinyl acetate) in aqueous dispersion per subheading note (a)(1). Commonly used as a base for adhesives and paints.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify polymer composition via lab analysis to confirm PVAc units exceed 95% by weight, as required by subheading note (a)(1)
• Provide supplier certificate of analysis (COA) detailing solid content, viscosity, and monomer purity to avoid reclassification
• Ensure proper hazardous material declarations if dispersion contains >20% flammable solvents; common pitfall is mislabeling as non-hazardous