HS 390690 Other

HS code 390690, covering 'Other' acrylic polymers in primary forms, has varied Most Favored Nation (MFN) duty rates depending on the importing country. For instance, the U.S. applies a 6.00% MFN duty rate. Many other countries, including members of the EU and the UK, often have a 0.00% MFN rate for this classification. Preferential rates under Free Trade Agreements (FTAs) can further reduce or eliminate duties. For example, under certain FTAs, rates can be Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG), meaning eligible goods from partner countries enter duty-free upon meeting the rules of origin. Importers must verify the specific MFN rate for their destination country and check if their goods qualify for preferential treatment under an applicable FTA.

HS code 390690 is a residual category within Chapter 39 of the Harmonized System, specifically for 'Acrylic polymers in primary forms' not elsewhere specified. This means it applies to acrylic polymers that do not fit into more specific subheadings of 3906 (e.g., poly(methyl methacrylate)). Primary forms typically include powders, granules, flakes, lumps, blocks, or similar bulk forms. The key is that the material must be an acrylic polymer, meaning it is based on acrylic acid, its esters, or methacrylic acid, its esters, or acrylonitrile, and is in one of these unworked forms. Classification relies on the chemical composition and physical form, as detailed in the Explanatory Notes to the Harmonized System and national tariff schedules like the USITC Harmonized Tariff Schedule or the EU's TARIC database.

Standard import documentation is required for goods under HS code 390690. This includes a commercial invoice detailing the description, quantity, value, and origin of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the specific nature of the acrylic polymer, additional documentation might be necessary. This could include a Certificate of Origin to claim preferential duty rates under an FTA, or specific safety data sheets (SDS) or certificates of conformity to demonstrate compliance with local chemical or safety regulations. Customs brokers should ensure all required documents are accurate and submitted promptly to avoid delays.

The import duty calculation depends on the duty rate applied by the importing country. For the U.S., the MFN duty rate for HS code 390690 is 6.00% ad valorem. This means the duty is calculated as a percentage of the declared customs value of the imported goods. For example, if an importer brings in 1,000 kilograms of acrylic polymer valued at $5,000 USD, the customs value would be $5,000. The duty amount would be calculated as: 6.00% of $5,000 = $300 USD. Importers and brokers must ensure the customs value is correctly determined according to the valuation rules of the importing country (e.g., WTO Valuation Agreement).

Several trade agreements can significantly impact duty rates for HS code 390690. For example, the United States has FTAs with countries like Canada and Mexico (USMCA), Australia, and South Korea, which may offer reduced or zero duty rates for eligible acrylic polymers. The European Union has a vast network of preferential trade agreements with countries worldwide, often resulting in duty-free access for goods originating from partner nations. Similarly, the UK's trade agreements post-Brexit, and agreements involving countries like Japan, Singapore, and various South American nations, frequently provide preferential treatment. Importers must consult the specific terms of relevant FTAs and ensure their goods meet the Rules of Origin to benefit from these reduced or free duty rates.