Poly(vinyl acetate) Emulsion

A water-based emulsion of poly(vinyl acetate) with at least 95% vinyl acetate monomer units by weight, used primarily as a binder in adhesives and paints. It falls under HTS 3905.19.00.00 as 'other' poly(vinyl acetate) in primary forms, distinct from specific copolymers or chemically modified variants. This classification applies to emulsions not meeting more specific subheadings.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China4%+35.0%39%
🇲🇽Mexico4%+10.0%14%
🇨🇦Canada4%+10.0%14%
🇩🇪Germany4%+10.0%14%
🇯🇵Japan4%+10.0%14%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

3905.21.00Same rate: 39%

If copolymer with vinyl chloride

Vinyl acetate-vinyl chloride copolymers (e.g., VAMAC) shift to 3905.21 if comonomers meet 95% threshold, per subheading note (a)(2).

3904.10.00Higher: 41.5% vs 39%

If chemically modified

Chemically modified polyvinyl acetate classified as 'Other' under vinyl chloride polymers if modification predominates, per note (a)(3).

3506.91Lower: 12.1% vs 39%

If processed as adhesives

Compounded into finished adhesives, moves from primary polymers to prepared glues under Chapter 35.

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Import Tips & Compliance

• Verify monomer content exceeds 95% vinyl acetate per subheading note (a)(1) via lab analysis certificate

• Ensure declaration as 'primary form' not compounded articles to avoid Chapter 39 reclassification

• Common pitfall: mislabeling emulsions as finished paints under 3209