Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms
17 declarable lines
Heading 3907 covers synthetic resins in primary forms: polyacetals, polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters and other polyesters. The heading is split first by resin family at the 6-digit level, then by subtype, and for polyethylene terephthalate by viscosity number. Primary forms means lumps, blocks, powders, granules, flakes or similar bulk shapes, not finished plastic articles.
Products in this heading
- Polyethylene terephthalate (PET) bottle-grade resin pellets
- Polycarbonate pellets for lenses and housings
- Epoxide (epoxy) resin for coatings and adhesives
- Polyacetal (POM) granules for molded mechanical parts
- Alkyd resin for paints and varnishes
- Poly(lactic acid) resin for 3D printing filament and compostable packaging
- Unsaturated polyester resin for fiberglass-reinforced parts
- Thermoplastic liquid crystal aromatic polyester copolymer pellets
How to choose the right subheading
- Identify the polymer chemistry first: acetal, other polyether, epoxide, polycarbonate, alkyd, or polyester.
- For polyethylene terephthalate, check the viscosity number to decide between the 3907.61 and 3907.69 lines.
- For other polyesters, decide whether the resin is unsaturated or saturated to separate 3907.91 from 3907.99.
- For allyl resins, check whether the resin is uncompounded or compounded.
- Confirm the goods are in primary form, such as pellets, granules, powder or flakes, and not a semi-manufactured or finished article.
Often confused with
- Heading 3923Finished PET bottles
Articles for conveyance or packing of goods are classified as articles, not as primary-form resin.
- Heading 3909Polyurethane resin and foam
Polyurethanes fall under amino-resins, phenolic resins and polyurethanes, not heading 3907.
- Heading 3906Acrylic resin pellets such as PMMA
Acrylic polymers have their own heading.
- Heading 3908Polyamide (nylon) pellets
Polyamides in primary forms are classified in heading 3908.
- Heading 3920Polyethylene film in rolls
Noncellular plastic film and sheet are classified by shape and form, not as primary-form polymer.
Frequently asked questions
What is the HTS code for polycarbonate resin?
Polycarbonates in primary forms are classified under 3907.40.00.00, with a general (MFN) rate of 5.8%.
What is the duty on PET resin with a viscosity number of 80 ml/g?
That falls under 3907.61.00.10 (viscosity number of 78 ml/g or more but not more than 88 ml/g), with a general (MFN) rate of 6.5%.
How do I classify unsaturated polyester resin?
Unsaturated polyesters other than allyl resins go under 3907.91.50.00 at a general (MFN) rate of 6.5%. Uncompounded allyl resins go under 3907.91.20.00, which is Free.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.
All lines in heading 3907
- 3907.10.00.00Polyacetals6.5%
- 3907.21.00.00Bis(polyoxyethylene) methylphosphonate6.5%
- 3907.29.00.00Other6.5%
- 3907.30.00.00Epoxide resins6.1%
- 3907.40.00.00Polycarbonates5.8%
- 3907.50.00.00Alkyd resins6.5%
- 3907.61.00.10Having a viscosity number of 78 ml/g or more but not more than 88 ml/g6.5%
- 3907.61.00.50Having a viscosity number of 78 ml/g or higher / Other6.5%
- 3907.69.00.10Having a viscosity number of 70 ml/g or more but less than 78 ml/g6.5%
- 3907.69.00.50Poly(ethylene terephthalate) / Other6.5%
- 3907.70.00.00Poly(lactic acid)6.5%
- 3907.91.20.00Unsaturated / Allyl resins / Allyl resins, uncompoundedFree
- 3907.91.40.00Unsaturated / Allyl resins / Other5.8%
- 3907.91.50.00Unsaturated / Other6.5%
- 3907.99.20.00Thermoplastic liquid crystal aromatic polyester copolymersFree
- 3907.99.50.10Polybutylene terephthalate6.5%
- 3907.99.50.50Other6.5%