HS 390319 Other
Quick Answer: Polymers of styrene, in primary forms, not elsewhere specified, imported under HS 390319 enter the UK at 6.00%, the EU at 6.50%, and the US at 6.5% ad valorem or 15.4¢/kg + 46% depending on the origin. This subheadings covers styrene copolymers and other styrene polymers not specifically classified under preceding headings, such as acrylonitrile-butadiene-styrene (ABS) copolymers and styrene-acrylonitrile (SAN) copolymers, when in their raw, unworked forms. Importers should carefully verify the specific composition of their styrene polymer to ensure correct classification, as variations can lead to different duty rates. According to CustomTariffs data, the US offers preferential duty rates for certain trading partners.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3903190040 | 6.00 % | — | — |
| 3903190000 | 6.00 % | — | — |
| 3903190090 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3903190000 | 6.50 % | — | — |
| 3903190040 | 6.50 % | — | — |
| 3903190090 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3903190000 | 6.5% | Free (17 programs) | ["kg"] |
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 3903.19?
Imports of Other 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 390319 cover?
This subheading covers "Other" polymers of styrene, in primary forms, not specifically enumerated under subheadings 3903.11 (expanded polystyrene) or 3903.19. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category is for styrene polymers that do not fit into more specific classifications within Heading 3903, such as copolymers of styrene with acrylonitrile (SAN) or acrylonitrile-butadiene-styrene (ABS) terpolymers, when presented in their raw, unprocessed forms like granules, powders, or blocks.
What falls outside HS 390319?
The following products are excluded from HS 390319: expanded polystyrene (HS 3903.11), which is characterized by its cellular structure and low density; copolymers of styrene with acrylonitrile (SAN) and acrylonitrile-butadiene-styrene (ABS) terpolymers, which are typically classified under HS 3903.90 if not specifically addressed elsewhere; and finished or semi-finished articles made from these styrene polymers, such as plastic sheeting, pipes, or molded components, which would be classified according to their specific form and function under other chapters of the HTS.
What are common classification mistakes for HS 390319?
A common error is misclassifying specific styrene copolymers or terpolymers under this "Other" subheading when they have their own distinct HS codes. For instance, ABS and SAN resins, which are distinct chemical entities with unique properties, are often mistakenly placed here. This can occur due to a lack of detailed understanding of the chemical composition and the specific definitions provided by the General Rules for the Interpretation (GRI) of the Harmonized System, particularly GRI 1 and GRI 3, which prioritize specific headings and subheadings over general ones.
How should importers classify products under HS 390319?
The correct procedure for classifying products under HS 390319 involves a thorough examination of the product's chemical composition and physical form. Importers and customs brokers must first consult the WCO HS Nomenclature and the specific tariff schedule of the importing country, such as the USITC HTS or the EU TARIC. If the product is a polymer of styrene and does not meet the criteria for expanded polystyrene (3903.11) or other specifically listed styrene copolymers, and is in its primary form (e.g., granules, powder), then 3903.19 may be applicable. Verification of the product's technical data sheet is crucial.
How is the duty calculated for products under HS 390319?
A shipment of 1,000 kilograms of general-purpose polystyrene granules, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,500 USD × 0.05 = $125.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 3903.19. Note that specific end-use or country of origin might alter this rate.
Which trade agreements reduce duties for HS 390319?
Several free trade agreements may reduce the applicable duty rate for HS 390319, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may receive a duty rate of Free. The top originating countries benefiting from such preferential rates would typically be Canada and Mexico. To claim this preference, a valid USMCA Certificate of Origin or a compliant origin statement on the commercial invoice is required by US Customs and Border Protection.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 390319?
HS code 390319, covering 'Other' expanded polystyrene, has varied duty rates depending on the importing country. For example, the U.S. applies a Most Favored Nation (MFN) rate of 6.5% ad valorem. The EU's TARIC system may show different rates. The UK Trade Tariff also lists specific rates. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty information. Some trade agreements may offer preferential duty rates, such as Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) which indicates duty-free entry under specific preferential agreements for certain countries.
How is the duty calculated for HS code 390319 when a specific duty rate applies, like 15.4¢/kg + 46%?
When a duty rate is expressed as a combination of a specific rate (per unit of weight or quantity) and an ad valorem rate (based on value), the calculation involves two components. For instance, if a shipment of expanded polystyrene under HS 390319 has a rate of 15.4¢/kg + 46% ad valorem, and you import 1,000 kilograms valued at $5,000 USD: The specific duty would be 1,000 kg * $0.154/kg = $154. The ad valorem duty would be 46% of $5,000, which is $2,300. The total duty would be the sum of these two components: $154 + $2,300 = $2,454. Always ensure you are using the correct currency and unit of measure as specified in the tariff.
What documentation is typically required for importing goods classified under HS code 390319?
For imports classified under HS code 390319 (Other expanded polystyrene), standard import documentation usually includes a commercial invoice detailing the description, quantity, and value of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill as proof of shipment. Depending on the importing country and the specific nature of the polystyrene (e.g., if it's intended for food contact or has specific safety requirements), additional certifications, such as a Certificate of Origin to claim preferential duty rates, or compliance certificates related to material safety and composition, may be necessary. Always verify the specific documentation requirements with the customs authority of the importing country.
Which trade agreements commonly offer preferential duty rates for HS code 390319?
Several trade agreements can provide preferential duty rates for goods classified under HS code 390319. For example, the U.S. has Free Trade Agreements (FTAs) with countries like Australia (AU), Bahrain (BH), Canada (CA), Chile (CL), Colombia (CO), Dominican Republic (DO), Israel (IL), Jordan (JO), Mexico (MX), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), South Korea (KR), and others, which may offer reduced or duty-free entry for qualifying goods. The EU also has numerous association and free trade agreements. To benefit from these preferential rates, importers must ensure the goods meet the rules of origin stipulated in the respective trade agreement and possess a valid Certificate of Origin.
How do I determine if my expanded polystyrene falls under HS code 390319 ('Other') versus a more specific subheading?
HS code 390319 is a residual category for expanded polystyrene (EPS) that does not fit into more specific subheadings within Chapter 39. Generally, HS code 390311 covers 'in beads' and 390319 covers 'other' forms of expanded polystyrene. If your expanded polystyrene is not in the form of beads (e.g., it's in blocks, sheets, or other molded shapes not specifically defined elsewhere), it would likely fall under 390319. Always refer to the Explanatory Notes of the Harmonized System and the specific tariff rulings or classification guidance provided by the customs authority of the importing country to confirm the correct classification, as nuances in product form or intended use can affect the final HS code assignment.