HS 390710 Polyacetals
Quick Answer: Polyacetals imported under HS 390710 enter the UK at 0.00%, the EU at 0.00%, and the US at 6.5% ad valorem, with preferential rates and a specific duty component for certain trade partners. This HS code covers polymers of formaldehyde, also known as polyoxymethylene (POM) or polyacetal resins. These are high-performance engineering thermoplastics known for their stiffness, low friction, and excellent dimensional stability, commonly used in automotive parts, consumer electronics, and industrial machinery. Importers should consult specific trade agreements and the USITC Harmonized Tariff Schedule for precise duty calculations, as the US rate can vary significantly. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3907100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3907100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3907100000 | 6.5% | Free (18 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 3907.10?
Imports of Polyacetals 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 390710 cover?
This subheading covers polyacetals, which are also known as polyoxymethylene (POM) and are a type of thermoplastic polymer. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these are polymers of formaldehyde, or of other aldehydes or of polyethers, which are either linear or cyclic. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes homopolymers and copolymers of polyacetal, typically supplied in granular or powder form for further processing into finished goods.
What falls outside HS 390710?
The following products are excluded from HS 390710: other plastics in primary forms, such as other polyethers (which may fall under 390799), or polymers of formaldehyde that are not polyacetals. Additionally, finished articles manufactured from polyacetals, such as gears, bearings, or automotive components, are classified according to their specific nature and material composition under different headings, not as the raw polymer itself. For instance, a molded polyacetal gear would be classified under heading 8483 if it's a mechanical part.
What are common classification mistakes for HS 390710?
A common error is misclassifying polyacetal copolymers or homopolymers with additives as other types of plastics or as compounds. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may incorrectly classify blends containing polyacetal with other polymers if the polyacetal component is not the predominant or defining characteristic as per the heading's scope, or if the product is considered a composite material.
How should importers classify products under HS 390710?
The correct procedure for classifying products under HS 390710 involves first identifying the material as a polymer of formaldehyde or other aldehydes, specifically polyacetal (POM). Importers and customs brokers must consult the product's technical data sheet to confirm its chemical composition and ensure it meets the definition of polyacetal homopolymers or copolymers. Verification against official tariff schedules, such as the USITC HTS or the UK Trade Tariff, is crucial to confirm the correct subheading and any associated notes or exclusions.
How is the duty calculated for products under HS 390710?
A shipment of 1,000 kilograms of polyacetal (POM) homopolymer 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 duty rate published in the USITC Harmonized Tariff Schedule for HS code 390710.00.00.
Which trade agreements reduce duties for HS 390710?
Several free trade agreements may reduce the applicable duty rate for HS 390710, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating polyacetals from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid origin declaration or certificate of origin is typically required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for originating goods from certain developing countries, requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the primary classification criteria for HS code 3907.10 (Polyacetals)?
HS code 3907.10 specifically covers 'Polyacetals, in primary forms'. This means the material must be a polymer derived from formaldehyde or other aldehydes, and it must be in its initial, unshaped form, such as powders, granules, lumps, or blocks. It should not be processed into finished articles or semi-finished goods. The key is the chemical structure (polyacetal) and the physical form (primary).
What are the typical import duty rates for HS code 3907.10 into the United States?
For imports into the United States, polyacetals (HS 3907.10) are generally subject to a Most Favored Nation (MFN) duty rate of 0.00%. However, it is crucial for importers and brokers to verify the specific rate based on the country of origin, as preferential trade agreements can sometimes alter this. Always consult the latest USITC Harmonized Tariff Schedule for definitive rates.
How is the duty calculated for polyacetals if a specific duty rate applies, such as 2.2¢/kg + 33.5%?
If a duty rate like '2.2¢/kg + 33.5% ad valorem' applies, the total duty is a combination of a specific duty based on weight and an ad valorem duty based on value. For example, if you import 1000 kg of polyacetals valued at $5,000 USD, the specific duty would be 1000 kg * $0.022/kg = $22.00. The ad valorem duty would be 33.5% of $5,000, which is $1,675.00. The total duty payable would be $22.00 + $1,675.00 = $1,697.00.
Which trade agreements offer preferential duty rates for polyacetals (HS 3907.10) into the US, and what are common rates?
The United States has various trade agreements that can provide preferential duty rates for polyacetals. For instance, under agreements with countries like Australia (AU), Canada (CA - USMCA), Chile (CL), and others listed as 'Free (A,AU,BH,CL,CO,D,E,IL,JO,K,KR,MA,OM,P,PA,PE,S,SG)' in some tariff schedules, the duty rate can be 0.00%. Importers must ensure they have the correct documentation, such as a Certificate of Origin, to claim these preferential rates. Always verify the specific agreement and its current terms.
What documentation is typically required when importing polyacetals under HS code 3907.10?
Standard documentation for importing polyacetals (HS 3907.10) includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to claim preferential duty rates under trade agreements, a valid Certificate of Origin is usually required, specifying the country of origin and compliance with the rules of origin for that agreement. Depending on the importing country's regulations, a material safety data sheet (MSDS) or product specification sheet may also be requested to confirm the chemical composition.