Tariffs & HTS

Mexico sets a $0.3918/kg final duty on U.S. suspension PVC

Mexico imposed a final antidumping duty of US$0.3918 per kilogram on U.S.-origin suspension PVC, regardless of the shipping country. The resolution was published on 28 October and takes effect on 29 October 2026. It closes the investigation rather than merely proposing a rate.

What changed

The covered product is suspension-polymerized vinyl chloride homopolymer, generally entered under 3904.10.03, NICO 00; using another code does not remove an otherwise covered product. Bulk-polymerized PVC, emulsion/dispersion PVC and suspension-PVC mixtures with other substances are excluded.

The duty is settled in Mexican pesos. The resolution orders cancellation of provisional guarantees and, where applicable, refund with interest of amounts paid for the relevant difference.

Three checks for import teams

  • Verify the resin’s polymerization process, composition and U.S. origin; distinguish unblended suspension PVC from excluded compounds.
  • Use covered kilograms and the applicable peso settlement to calculate the specific duty; do not treat $0.3918/kg as a percentage.
  • Reconcile provisional guarantees and payments with the final resolution and retain any evidence proving non-U.S. origin.

The same tariff code can include excluded bulk PVC, so classification alone is insufficient. Shipping through another country does not change origin; qualifying proof of a different origin is required to avoid this origin-specific duty.

Source: SECRETARIA DE ECONOMIA · 5802364