HS 390610 Poly(methyl methacrylate)
Quick Answer: Poly(methyl methacrylate) imported under HS 390610 enters the UK at 6.00%, the EU at 6.50%, and the US at 6.3% under the MFN rate. This HS code covers polymers of methyl methacrylate in primary forms, commonly known as acrylic plastics or PMMA. These are versatile materials used in a wide range of applications, including signage, automotive parts, and optical lenses. 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 tariff information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3906100000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3906100000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3906100000 | 6.3% | 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 3906.10?
Imports of Poly(methyl methacrylate) 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, 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 390610 cover?
This subheading covers poly(methyl methacrylate) in primary forms, as defined by the World Customs Organization's Harmonized System (HS) Explanatory Notes for Heading 3906. This includes polymers of methyl methacrylate, typically in the form of granules, powders, flakes, or blocks. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to the uncompounded polymer itself, before it is further processed into finished articles.
What falls outside HS 390610?
The following products are excluded from HS 390610: materials where poly(methyl methacrylate) is present but is not the sole or principal polymer, such as copolymers or blends where other monomers are present in significant quantities. Also excluded are finished or semi-finished articles made from poly(methyl methacrylate), such as sheets, plates, rods, or molded articles, which are classified under different headings within Chapter 39 based on their specific form and processing. For instance, cast acrylic sheets are typically classified under HS 3920.49.
What are common classification mistakes for HS 390610?
A common error is misclassifying compounded or modified poly(methyl methacrylate) under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If the poly(methyl methacrylate) has been blended with other polymers, additives, or pigments to create a compound with distinct properties, it may fall under a more specific subheading or even a different heading, such as HS 3907 for other plastics in primary forms if the primary polymer is not methyl methacrylate.
How should importers classify products under HS 390610?
The correct procedure for classifying products under HS 390610 involves verifying the chemical composition and physical form of the imported material. Importers and customs brokers must consult the product's technical data sheet and manufacturer's specifications to confirm it is solely poly(methyl methacrylate) in a primary form. Cross-referencing with the official HS Explanatory Notes and national tariff schedules, such as the UK Trade Tariff, is crucial to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 390610?
A shipment of 1,000 kilograms of poly(methyl methacrylate) 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 value ($2,500 USD × 0.05 = $125.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 3906.10.00.
Which trade agreements reduce duties for HS 390610?
Several free trade agreements may reduce the applicable duty rate for HS 390610, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating poly(methyl methacrylate) from Canada or Mexico can enter the US duty-free. To claim this preference, a self-certified origin statement is typically required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for originating goods from certain developing countries, requiring a GSP Form A for documentation.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 3906.10 (Poly(methyl methacrylate))?
The Most Favored Nation (MFN) duty rate for Poly(methyl methacrylate) under HS code 3906.10 is typically 6.50% ad valorem. However, preferential duty rates are available for goods originating from countries with trade agreements with the importing nation. For example, under certain agreements (e.g., with Australia (AU), South Korea (KR), Singapore (SG)), the duty rate can be Free. It is crucial to consult the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule or the EU's TARIC database, to determine the applicable rate based on the origin of the goods.
How is the import duty for Poly(methyl methacrylate) (HS 3906.10) calculated?
Import duty for HS code 3906.10 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 6.50% and you import 1,000 kilograms of Poly(methyl methacrylate) with a declared customs value of $2,500 USD, the duty calculation would be: $2,500 USD (value) × 6.50% (duty rate) = $162.50 USD (duty amount). Always ensure the declared value is accurate and compliant with customs valuation rules.
What are the key classification criteria for Poly(methyl methacrylate) under HS code 3906.10?
HS code 3906.10 specifically covers 'Poly(methyl methacrylate)' in primary forms. This refers to polymers of methyl methacrylate, which is a monomer. The classification hinges on the material being primarily this specific polymer. It is typically imported as powders, granules, flakes, or blocks. If the material is a copolymer or a mixture containing significant amounts of other monomers, or if it is in a form other than primary forms (e.g., compounded with additives, shaped into articles), it may fall under a different HS code. Always refer to the Explanatory Notes of the Harmonized System (WCO) for detailed guidance.
Which trade agreements commonly offer preferential duty rates for Poly(methyl methacrylate) (HS 3906.10)?
Several trade agreements can provide preferential duty rates, often resulting in a Free (0%) duty rate, for Poly(methyl methacrylate) (HS 3906.10). Common examples include agreements with countries like Australia (AU), South Korea (KR), Singapore (SG), and others listed with a 'Free' rate in many tariff schedules. Importers must ensure they have a valid Certificate of Origin and meet all other requirements stipulated by the specific trade agreement to claim preferential treatment. Checking the importing country's tariff database (e.g., USITC, EU TARIC) is essential for identifying eligible agreements and their specific conditions.
What documentation is typically required for importing Poly(methyl methacrylate) under HS code 3906.10?
Standard import documentation for Poly(methyl methacrylate) (HS 3906.10) includes a commercial invoice, packing list, and bill of lading or air waybill. To claim preferential duty rates under a trade agreement, a valid Certificate of Origin is mandatory. Depending on the importing country's regulations and the specific nature of the product (e.g., if it's intended for food contact or medical applications), additional certifications or declarations regarding compliance with safety standards or material composition might be necessary. Customs brokers should verify the exact requirements with the destination country's customs authority.