HTSUS, United States

3907.99.50.50

Other

Classification path

  1. Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms
  2. Other polyesters
  3. Other
  4. Other
  5. Other

Rates of duty

General (MFN)
6.5%
Column 2Cuba, North Korea, Russia, Belarus
15.4¢/kg + 45%
Unit of quantity
kg

Trade agreement rates

FreeGSP (lapsed since Dec 31, 2020), U.S.-Australia FTA, U.S.-Bahrain FTA, U.S.-Chile FTA, U.S.-Colombia TPA, AGOA (authorized through Dec 31, 2026), E, U.S.-Israel FTA, U.S.-Jordan FTA, K, U.S.-Korea FTA, U.S.-Morocco FTA, U.S.-Oman FTA, CAFTA-DR, U.S.-Panama TPA, U.S.-Peru TPA, USMCA, U.S.-Singapore FTA

Related lines in heading 3907

About heading 3907

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms

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.

Full guide to heading 3907

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

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.

Source: USITC Harmonized Tariff Schedule, retrieved October 21, 2026.

HTS 3907.99.50.50: Other, 6.5% duty | HTSBase