Polyacetals — HTS 3907
Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms
Chapter 39 › Heading 3907
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 3907 is a broad product category for certain plastics and resins in “primary forms.” It groups polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, and other polyesters. “Primary forms” generally means basic forms such as liquids, pastes, powders, granules, flakes, lumps, or similar bulk forms used to make other plastic products—not finished articles made from those materials.
To reach the correct 8-digit HTS code, first identify the resin’s chemical family and then follow the more specific subheadings and statistical subdivisions. Classification may depend on whether the product is an epoxide resin, polycarbonate, alkyd resin, another polyester, or another listed material, as well as its physical form, composition, and any stated chemical characteristics. Use the product’s technical data sheet, safety data sheet, formulation details, and manufacturing description, and obtain customs-broker or classification advice when the distinctions are unclear.
What to check
- Confirm that the imported item is a resin or plastic in a primary form, rather than a finished, semi-finished, or molded article.
- Identify the principal polymer or resin family from the formulation and technical documentation; do not rely only on a trade name.
- Check the heading’s subheadings and 8-digit statistical provisions for distinctions based on material, type, composition, or physical form.
- Compare the product description, CAS or chemical information, and manufacturer documentation with the wording of the candidate code.
- Verify the current HTSUS text and consult a qualified customs broker or request a formal classification ruling when multiple provisions could apply.
HTS heading 3907 summary
Polyacetals is a 4-digit product category containing 5 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 3907.10.00.00 👉 | Polyacetals | 6.5% | Free | 2.2¢/kg + 33.5% |
| 3907.30.00.00 👉 | Epoxide resins | 6.1% | Free | 15.4¢/kg + 47% |
| 3907.40.00.00 👉 | Polycarbonates | 5.8% | Free | 15.4¢/kg + 45% |
| 3907.50.00.00 👉 | Alkyd resins | 6.5% | Free | 15.4¢/kg + 45% |
| 3907.70.00.00 👉 | Poly(lactic acid) | 6.5% | Free | 15.4¢/kg + 45% |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 3907?
Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.