Dear, PE belongs to VAT invoice 19, 1909 nonmetallic building materials and components, or 17, 1703 rubber, resin and fiber semi-finished products. Tax classification code: 107060 103, tax classification name: plastic pipe, invoiced commodity name: * plastic products *pe90 pipe, general taxpayer tax rate: 13%, small-scale taxpayer collection rate: 3%, pe pipe generally refers to polyethylene pipe, China municipal management market, plastic pipe develops steadily.