Key facts
- HS subheading
- 3905.91
- Duty (MFN)
- 6.5%
- National lines
- 9
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 39: Plastics and articles thereof
Summary
The European Union tariff splits HS 3905.91 (other: Copolymers) into 9 national lines: 3905 91 00 10 (for cavity filling, for use in certain types of aircraft), 3905 91 00 25 (copolymer of vinylcaprolactam and vinylpyrrolidone (CAS RN 51987-20-3) in the form of a solution in 2-butoxyethanol (CAS RN 111-76-2) containing by weight 45 % or more but not more than 58 % of copolymer), 3905 91 00 35 (aqueous solution of a copolymer of vinylpyrrolidone and N,N-dimethylaminopropyl methacrylamide sulfate (CAS RN 175893-71-7), containing by weight 8 % or more, but not more than 12 % of copolymer), 3905 91 00 40 (water soluble copolymer of ethylene and vinyl alcohol (CAS RN 26221-27-2), containing by weight not more than 38 % of the monomer unit ethylene) and 5 others. The general (MFN) duty is 6.5% on all 9 lines.
European Union lines under 3905.91
The European Union tariff splits HS 3905.91 (other: Copolymers) into 9 national lines: 3905 91 00 10 (for cavity filling, for use in certain types of aircraft), 3905 91 00 25 (copolymer of vinylcaprolactam and vinylpyrrolidone (CAS RN 51987-20-3) in the form of a solution in 2-butoxyethanol (CAS RN 111-76-2) containing by weight 45 % or more but not more than 58 % of copolymer), 3905 91 00 35 (aqueous solution of a copolymer of vinylpyrrolidone and N,N-dimethylaminopropyl methacrylamide sulfate (CAS RN 175893-71-7), containing by weight 8 % or more, but not more than 12 % of copolymer), 3905 91 00 40 (water soluble copolymer of ethylene and vinyl alcohol (CAS RN 26221-27-2), containing by weight not more than 38 % of the monomer unit ethylene) and 5 others.
The general (MFN) duty is 6.5% on all 9 lines.
- 3905 91 00 10For cavity filling, for use in certain types of aircraftDuty: 6.5%
- 3905 91 00 25Copolymer of vinylcaprolactam and vinylpyrrolidone (CAS RN 51987-20-3) in the form of a solution in 2-butoxyethanol (CAS RN 111-76-2) containing by weight 45 % or more but not more than 58 % of copolymerDuty: 6.5%
- 3905 91 00 35Aqueous solution of a copolymer of vinylpyrrolidone and N,N-dimethylaminopropyl methacrylamide sulfate (CAS RN 175893-71-7), containing by weight 8 % or more, but not more than 12 % of copolymerDuty: 6.5%
- 3905 91 00 40Water soluble copolymer of ethylene and vinyl alcohol (CAS RN 26221-27-2), containing by weight not more than 38 % of the monomer unit ethyleneDuty: 6.5%
- 3905 91 00 50Aqueous solution consisting by weight of: -10 % or more but not more than 20 % of a copolymer of vinyl pyrrolidone, N,N-dimethylaminopropyl methacrylamide and 3 (methacryloylamino)propyllauryldimethylammonium chloride (CAS RN 306769-73-3), -not more than 1 % preservativesDuty: 6.5%
- 3905 91 00 60Copolymer of vinylpyrrolidone, vinyl caprolactam and dimethylaminoethyl methacrylate (CAS RN 102972-64-5) in solid form, or as an aqueous solution containing by weight: -27 % or more but not more than 33 % of copolymer, -not more than 1,5 % of ethanol (CAS RN 64-17-5), -not more than 1 % of preservativesDuty: 6.5%
- 3905 91 00 70Aqueous solution, containing by weight: -25 % or more but not more than 35 % of a copolymer of vinyl caprolactam, vinyl pyrrolidone, N,N-dimethylaminopropyl methacrylamide and 3-(methacryloylamino)propyllauryldimethylammonium chloride (CAS RN 748809-45-2), -10 % or more but not more than 16 % of ethanol (CAS RN 64-17-5) whether or not denatured with tert-butyl alcohol (CAS RN 75-65-0) and/or denatonium benzoate (CAS RN 3734-33-6)Duty: 6.5%
- 3905 91 00 80Copolymer of vinylpyrrolidone, acrylic acid and dodecyl methacrylate (CAS RN 83120-95-0)Duty: 6.5%
- 3905 91 00 90OtherDuty: 6.5%
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under 3905.91 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 3905.91?
The European Union tariff splits HS 3905.91 (other: Copolymers) into 9 national lines: 3905 91 00 10 (for cavity filling, for use in certain types of aircraft), 3905 91 00 25 (copolymer of vinylcaprolactam and vinylpyrrolidone (CAS RN 51987-20-3) in the form of a solution in 2-butoxyethanol (CAS RN 111-76-2) containing by weight 45 % or more but not more than 58 % of copolymer), 3905 91 00 35 (aqueous solution of a copolymer of vinylpyrrolidone and N,N-dimethylaminopropyl methacrylamide sulfate (CAS RN 175893-71-7), containing by weight 8 % or more, but not more than 12 % of copolymer), 3905 91 00 40 (water soluble copolymer of ethylene and vinyl alcohol (CAS RN 26221-27-2), containing by weight not more than 38 % of the monomer unit ethylene) and 5 others.
What is the duty on HS 3905.91 in the European Union?
The general (MFN) duty is 6.5% on all 9 lines.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.