Heading 3907

HTS code 3907Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms

Chapter
39Plastics
Tariff lines
17
General duty
General duty rates from 5.8% to 6.5%, with 2 duty-free lines

Tariff lines under heading 3907

Full 10-digit codes with their general (MFN) duty rates. The correct line depends on the product's material, construction, and use.

HTS codeDescriptionGeneral rateUnit
3907.10.0000Polyacetals (Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms)6.5%kg
3907.21.0000Bis(polyoxyethylene) methylphosphonate (Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms > Other polyethers)6.5%kg
3907.29.0000Other (Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms > Other polyethers)6.5%kg
3907.30.0000Epoxide resins (Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms)6.1%kg
3907.40.0000Polycarbonates (Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms)5.8%kg
3907.50.0000Alkyd resins (Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms)6.5%kg
3907.61.0010Having a viscosity number of 78 ml/g or more but not more than 88 ml/g (Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms > Poly(ethylene terephthalate) > Having a viscosity number of 78 ml/g or higher)6.5%kg
3907.61.0050Other (Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms > Poly(ethylene terephthalate) > Having a viscosity number of 78 ml/g or higher)6.5%kg
3907.69.0010Having a viscosity number of 70 ml/g or more but less than 78 ml/g (Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms > Poly(ethylene terephthalate) > Other)6.5%kg
3907.69.0050Other (Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms > Poly(ethylene terephthalate) > Other)6.5%kg
3907.70.0000Poly(lactic acid) (Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms)6.5%kg
3907.91.2000Allyl resins, uncompounded (Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms > Other polyesters > Unsaturated > Allyl resins)Freekg
3907.91.4000Other (Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms > Other polyesters > Unsaturated > Allyl resins)5.8%kg
3907.91.5000Other (Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms > Other polyesters > Unsaturated)6.5%kg
3907.99.2000Thermoplastic liquid crystal aromatic polyester copolymers (Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms > Other polyesters > Other)Freekg
3907.99.5010Polybutylene terephthalate (Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms > Other polyesters > Other > Other)6.5%kg
3907.99.5050Other (Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms > Other polyesters > Other > Other)6.5%kg

Documents required to import under 3907

Customs paperwork typically required to import these goods into the United States. Conditional items depend on shipment value, transport mode, or origin.

  • Commercial InvoiceRequired
  • Packing ListRequired
  • Bill of Lading / Airway BillRequired
  • CBP Entry Summary (7501)Required

    Prepared and filed by your customs broker

  • CBP Entry / Release (3461)Required

    Prepared and filed by your customs broker

  • Customs Bond (CBP 301)Conditional

    Required for formal entries — generally shipments valued over $2,500

    Single-entry or continuous bond, obtained through your broker or a surety

  • Importer Security Filing (ISF "10+2")Conditional

    Required for ocean freight only

    Filed electronically at least 24 hours before loading at the foreign port

  • Importer ID Input Record (CBP 5106)Conditional

    Required to establish or update your importer-of-record number with CBP

    One-time setup for a new importer; not filed per shipment

  • Entry Manifest (CBP 7533)Conditional

    Alternative to the 3461 for informal, low-value, or contiguous-country entries

Common questions

What is HTS code 3907?
HTS heading 3907 covers polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. It sits in Chapter 39 (plastics) of the US Harmonized Tariff Schedule and contains 17 tariff lines.
What is the duty rate for HTS 3907?
General duty rates from 5.8% to 6.5%, with 2 duty-free lines. The general rate applies to most-favoured-nation trading partners; goods from countries with a free trade agreement may qualify for a reduced or duty-free special rate.
How many digits does a full HTS code have?
US import entries require the full 10-digit HTS code. Heading 3907 is the first four digits — the remaining six narrow it down to the specific product, which is what determines the duty rate you actually pay.

Related headings in Chapter 39