HS 390110 Polyethylene having a specific gravity of less than 0,94
Quick Answer: Polyethylene having a specific gravity of less than 0.94 enters the UK at 6.00%, the EU at 6.50%, and the US at 6.5% under the Most Favored Nation (MFN) rate. This classification specifically covers polyethylene resins in their primary forms (like powders, granules, or blocks) that are less dense than water, with a specific gravity below 0.94. These are typically lower-density polyethylene (LDPE) or linear low-density polyethylene (LLDPE) grades. Importers should be aware of potential preferential duty rates available in the US for goods originating from certain Free Trade Agreement partner countries. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3901100000 | — | — | — |
| 3901101020 | 6.00 % | — | — |
| 3901101060 | 6.00 % | — | — |
| 3901109000 | 6.00 % | — | — |
| 3901109090 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3901100000 | 6.50 % | — | — |
| 3901101000 | 6.50 % | — | — |
| 3901101020 | 6.50 % | — | — |
| 3901101050 | 6.50 % | — | — |
| 3901101060 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3901101000 | 6.5% | Free (15 programs) | ["kg"] |
| 3901105010 | — | — | ["kg"] |
| 3901105030 | — | — | ["kg"] |
| 390110 | — | — | — |
| 39011050 | 6.5% | Free (17 programs) | — |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 3901.10?
Imports of Polyethylene having a specific gravity of less than 0,94 may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 390110 cover?
This subheading covers polyethylene in primary forms with a specific gravity of less than 0.94, as defined by the World Customs Organization's Harmonized Commodity Description and Coding System (HS). According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this includes various types of low-density polyethylene (LDPE) and linear low-density polyethylene (LLDPE) resins, typically supplied as granules, powders, or blocks, which are foundational materials for a wide array of plastic products manufactured through processes like extrusion and injection molding.
What falls outside HS 390110?
The following products are excluded from HS 390110: polyethylene with a specific gravity of 0.94 or greater, which falls under HS 390120. Also excluded are polyethylene in forms other than primary forms, such as finished articles like films, bags, or containers, which are classified in their respective headings. Copolymers of ethylene with other specified monomers, unless they meet the specific gravity criterion and are primarily polyethylene, are also classified elsewhere, such as in HS 390130 for ethylene-vinyl acetate copolymers.
What are common classification mistakes for HS 390110?
A common error is misinterpreting the specific gravity requirement, leading to the misclassification of polyethylene with a specific gravity of 0.94 or higher under HS 390110. Another mistake involves confusing primary forms with semi-finished or finished goods; for instance, classifying polyethylene film, which is a finished product, under this subheading instead of its appropriate heading. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 390110?
The correct procedure for classifying products under HS 390110 involves first verifying that the material is indeed polyethylene and that its specific gravity is less than 0.94. Importers and customs brokers must consult the product's technical data sheet or laboratory analysis to confirm this critical parameter. Subsequently, they should review the definitions within Chapter 39 of the relevant tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff) to ensure the product is in its primary form and not a copolymer or finished article, thereby confirming its placement within this subheading.
How is the duty calculated for products under HS 390110?
A shipment of 10,000 kilograms of LLDPE resin, declared at a customs value of $15,000 USD, would attract a US duty of $450.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value ($15,000 USD × 0.03 = $450.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 390110.9000, which is the most common sub-classification for this product.
Which trade agreements reduce duties for HS 390110?
Several free trade agreements may reduce the applicable duty rate for HS 390110, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The UK Global Tariff also offers preferential rates, potentially Free, for goods from countries with specific trade agreements. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a EUR.1 movement certificate for certain other agreements, depending on the origin country and the specific tariff schedule.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the standard import duty rate for HS code 390110 (Polyethylene with a specific gravity less than 0.94) in the United States?
The standard Most Favored Nation (MFN) duty rate for HS code 390110 in the United States is 6.50% ad valorem. This rate applies to imports from countries not covered by preferential trade agreements. For example, if you import 1,000 kg of polyethylene valued at $1,500 USD, the duty would be calculated as 6.50% of $1,500, resulting in a duty of $97.50.
How is the specific gravity criterion for HS code 390110 determined, and what documentation is needed to prove it?
The specific gravity is a critical factor for classifying polyethylene under HS 390110. It must be less than 0.94. This is typically determined by standardized testing methods such as ASTM D792 or ISO 1183. Importers should obtain a Certificate of Analysis (CoA) or a laboratory test report from the manufacturer or a reputable third-party laboratory that clearly states the specific gravity of the polyethylene being imported. This document is essential for customs authorities to verify compliance with the classification criteria.
What preferential duty rates are available for HS code 390110 under major trade agreements, and which countries benefit?
Several trade agreements offer preferential duty rates for HS code 390110. For instance, under the USMCA (United States-Mexico-Canada Agreement), polyethylene originating from Canada and Mexico may be eligible for duty-free entry. Similarly, agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) often provide duty-free or reduced rates. Importers must ensure they have a valid Certificate of Origin to claim these preferential rates, proving the goods meet the rules of origin stipulated in the respective trade agreement.
Are there any other classification considerations for polyethylene beyond specific gravity under HS 390110?
While specific gravity is the primary differentiator for HS 390110, the material must also be in primary forms. Primary forms, as defined by the Harmonized System, include powders, granules, lumps, flakes, and similar bulk forms. If the polyethylene is processed into shapes like films, sheets, or molded articles, it would be classified under different HS codes. Additionally, the type of polyethylene (e.g., linear low-density, high-density) is relevant for subheadings within Chapter 39, but the initial classification under 390110 hinges on the specific gravity and primary form.
How is the duty calculated if the polyethylene is imported with a specific gravity of 0.95, falling under a different HS code?
If the polyethylene has a specific gravity of 0.95, it would not be classified under HS 390110. Instead, it would likely fall under HS code 390120 ('Polyethylene having a specific gravity of 0,94 or more'), which may have a different duty rate. For example, if the duty rate for 390120 were 6.00% ad valorem, and you imported 1,000 kg valued at $1,500 USD, the duty would be 6.00% of $1,500, resulting in a duty of $90.00. It is crucial to correctly determine the specific gravity to ensure accurate HS classification and avoid potential penalties.