HS 390390 Other
Quick Answer: Other plastics in primary forms, not elsewhere specified, imported under HS 390390 enter the UK at rates up to 6.00%, the EU at rates up to 6.50%, and the US with rates varying from Free to 15.4¢/kg + 67.5%. This residual category encompasses polymers of styrene and other plastics in their basic, unshaped forms that do not fit into more specific HS classifications within Chapter 39. Importers and customs brokers should carefully review the specific subheadings and applicable preferential trade agreements, as duty rates can differ significantly based on origin and product characteristics. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3903901000 | 0.00 % | — | — |
| 3903909000 | 6.00 % | — | — |
| 3903909035 | 6.00 % | — | — |
| 3903909043 | 6.00 % | — | — |
| 3903909070 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3903909035 | 6.50 % | — | — |
| 3903909020 | 6.50 % | — | — |
| 3903900000 | — | — | — |
| 3903901000 | 0.00 % | — | — |
| 3903902000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3903901000 | 6.5% | Free (17 programs) | ["kg"] |
| 390390 | — | — | — |
| 3903905000 | 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 3903.90?
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 15 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 390390 cover?
This subheading covers "Other" polymers of styrene, in primary forms, not elsewhere specified within heading 3903. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes copolymers of styrene with other monomers, provided that styrene is the predominant monomer by weight. For instance, acrylonitrile-styrene (SAN) copolymers and styrene-acrylonitrile-butadiene (ABS) resins, when not specifically covered by more precise subheadings, would fall here. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this residual classification for styrene-based polymers not meeting the criteria for other specific subheadings under 3903.
What falls outside HS 390390?
The following products are excluded from HS 390390: styrene polymers in which styrene is not the predominant monomer by weight, which would be classified under other headings based on the predominant monomer. Also excluded are finished articles made from these polymers, such as plastic sheeting, films, or molded articles, which are classified according to their specific form and function under later chapters. For example, expanded polystyrene (EPS) beads for packaging, often referred to as "styrofoam," may be classified under 3903.11 if they are in granular form, but finished EPS packaging would be classified elsewhere.
What are common classification mistakes for HS 390390?
A common error is misinterpreting the "predominant monomer" rule for copolymers. Importers may incorrectly classify a styrene copolymer under 390390 when another monomer is actually present in a higher percentage by weight, leading to classification under a different heading. Additionally, confusing primary forms of polymers with semi-finished or finished goods is frequent. For instance, a styrene-butadiene rubber (SBR) compound, which is a copolymer, might be misclassified here if it is not in its primary form as defined by General Rule of Interpretation (GRI) 1 and GRI 6 of the Harmonized System.
How should importers classify products under HS 390390?
The correct procedure for classifying products under HS 390390 involves a thorough review of the product's chemical composition and physical form. Importers and customs brokers must determine the percentage by weight of styrene and any other monomers in copolymers. They should consult the WCO Explanatory Notes and the specific national tariff schedules (e.g., USITC HTS, EU TARIC) to ensure no more specific subheading applies. If the product is a styrene copolymer where styrene is the predominant monomer and it is in a primary form (e.g., granules, powders, blocks), then 390390 is likely appropriate.
How is the duty calculated for products under HS 390390?
A shipment of 1,000 kilograms of styrene-acrylonitrile (SAN) copolymer pellets, 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 USITC Harmonized Tariff Schedule, where SAN copolymers in primary forms, not elsewhere specified, fall under 3903.90.0000 with an MFN rate of 5.0%.
Which trade agreements reduce duties for HS 390390?
Several free trade agreements may reduce the applicable duty rate for HS 390390, 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 Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for eligible products from designated developing countries. To claim preferential treatment under USMCA, a self-certified origin statement on the commercial invoice or a separate certificate of origin is typically required. For GSP, a GSP Form A is generally needed.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 390390?
HS code 390390, covering 'Other' plastics in primary forms, has varied Most Favored Nation (MFN) duty rates. For example, the U.S. International Trade Commission (USITC) data indicates MFN rates such as 6.5% ad valorem. However, preferential rates under various trade agreements can significantly reduce or eliminate these duties. For instance, under certain agreements (e.g., with Australia (AU), Canada (CA), Mexico (MX)), the duty might be Free. It is crucial to consult the specific tariff schedule of the importing country for the applicable rate based on the origin of the goods.
How is the duty calculated for HS code 390390 when a specific rate applies, such as 6.5% ad valorem?
When a duty rate is expressed as a percentage of the value (ad valorem), the calculation is straightforward. For example, if the MFN duty rate is 6.5% ad valorem and the declared customs value of the imported goods is $10,000, the import duty would be calculated as: $10,000 (Customs Value) × 0.065 (Duty Rate) = $650. This amount is the total duty payable. Always ensure the customs value is correctly determined according to the relevant valuation rules.
What specific criteria determine if a plastic product falls under HS code 390390 ('Other') instead of a more specific subheading?
HS code 390390 is a residual category. It applies to plastics of the types described in heading 3903 (e.g., polystyrene, in primary forms) that are not specifically covered by more precise subheadings within heading 3903. For instance, if a product is polystyrene in blocks, beads, or powder, but it's not expandable polystyrene (3903.11) or other polystyrene (3903.19), it would likely fall under 3903.90. Classification requires a thorough understanding of the chemical nature and physical form of the plastic, referencing the Explanatory Notes to the Harmonized System (WCO) and the importing country's tariff schedule.
What documentation is typically required for importing goods classified under HS code 390390?
Standard import documentation is generally required for HS code 390390. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transportation; and a certificate of origin if preferential duty rates are claimed. Depending on the specific plastic and its intended use, additional certifications or permits related to health, safety, or environmental regulations might be necessary. Always verify the specific requirements with the customs authority of the importing country.
Which common trade agreements might offer preferential duty rates for HS code 390390?
Several trade agreements can provide preferential duty rates for goods classified under HS code 390390. For example, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) which may offer reduced or zero duties for goods originating from Canada or Mexico. The European Union's TARIC system details preferential rates for goods from countries with which the EU has trade agreements. Similarly, the UK Trade Tariff outlines preferences for goods from countries like Australia (AU), New Zealand (NZ), and others. Importers should verify the origin of their goods and consult the relevant preferential tariff schedule to determine eligibility.