HS 390730 Epoxide resins
Quick Answer: Epoxide resins imported under HS 390730 enter the UK at 6.00%, the EU at 6.50%, and the US at 6.1% ad valorem under the Most Favored Nation (MFN) rate. This classification covers synthetic resins derived from the reaction of epichlorohydrin with compounds containing active hydrogen, commonly known as epoxy resins. These versatile materials are widely used in adhesives, coatings, composites, and electronic encapsulation. Importers should be aware that the US also offers duty-free treatment for certain trading partners, and a specific duty rate of 15.4¢/kg + 47% applies to some imports. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3907300005 | 6.00 % | — | — |
| 3907300020 | 6.00 % | — | — |
| 3907300040 | 6.00 % | — | — |
| 3907300080 | 6.00 % | — | — |
| 3907300000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3907300000 | — | — | — |
| 3907300005 | 6.50 % | — | — |
| 3907300008 | 6.50 % | — | — |
| 3907300020 | 6.50 % | — | — |
| 3907300023 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3907300000 | 6.1% | 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 3907.30?
Imports of Epoxide resins 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 16 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 390730 cover?
This subheading covers epoxide resins, which are synthetic resins derived from the reaction of epichlorohydrin with a dihydric alcohol or phenol. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, these resins are characterized by the presence of the epoxide group. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes both solid and liquid forms of these polymers, often used as adhesives, coatings, and in composite materials due to their excellent chemical resistance and mechanical properties.
What falls outside HS 390730?
The following products are excluded from HS 390730: other synthetic resins not containing epoxide groups, such as polyester resins (HS 390791) or phenolic resins (HS 3909), and mixtures or preparations based on epoxide resins where the epoxide resin is not the principal constituent by weight or value. For instance, a two-part epoxy adhesive kit where the hardener is a separate component and the epoxide resin is only one part of the formulation might be classified differently depending on the specific composition and the dominant component, often falling under a more specific heading for adhesives if the resin is not the sole or primary component.
What are common classification mistakes for HS 390730?
A common error is misclassifying epoxide resins that have been further processed or modified without altering their fundamental nature as epoxide resins. For example, if an epoxide resin is merely dissolved in a solvent, it may still be classified under HS 390730 if the solvent is considered a diluent and the resin remains the primary component. However, if the resin is incorporated into a mixture that creates a new product with distinct properties, such as a fully formulated coating or adhesive with significant amounts of other additives, it might fall under a different heading, requiring careful consideration of General Interpretative Rule 3.
How should importers classify products under HS 390730?
The correct procedure for classifying products under HS 390730 involves a detailed examination of the product's chemical composition and physical form. Importers and customs brokers must consult the WCO HS Nomenclature and relevant national tariff schedules, such as the USITC HTS or the UK Trade Tariff. Key considerations include identifying the presence of epoxide groups and determining if the product is a primary epoxide resin or a preparation where the resin is the predominant component. Reviewing technical data sheets and obtaining laboratory analysis can be crucial for accurate classification.
How is the duty calculated for products under HS 390730?
A shipment of 1,000 kilograms of liquid Bisphenol A diglycidyl ether (BADGE) based epoxide resin, declared at a customs value of $5,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.03 = $150.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 39073000.
Which trade agreements reduce duties for HS 390730?
Several free trade agreements may reduce the applicable duty rate for HS 390730, 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. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from designated developing countries. To claim these preferences, importers typically need to provide a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 390730 (Epoxide resins) into the United States?
The standard Most Favored Nation (MFN) duty rate for epoxide resins under HS code 390730 into the United States is 6.5% ad valorem. However, preferential duty rates may apply for goods originating from countries with which the U.S. has a Free Trade Agreement (FTA). For example, under the US-Korea FTA, the duty rate is Free. Always verify the specific origin of the goods and consult the Harmonized Tariff Schedule of the United States (HTSUS) for the most current and applicable rates. The HTSUS can be accessed via the U.S. International Trade Commission (USITC) website.
How is the import duty for HS 390730 calculated if it involves a specific duty component, like in some trade agreements?
While many duties for HS 390730 are ad valorem (based on value), some trade agreements might include specific duties (based on weight or volume) or a combination. For instance, a hypothetical rate of '15.4¢/kg + 47% ad valorem' would require two calculations. If you import 100 kg of epoxide resin valued at $1,000, the duty would be (100 kg * $0.154/kg) + (0.47 * $1,000) = $15.40 + $470.00 = $485.40. It is crucial to identify the exact duty calculation method from the relevant tariff schedule or trade agreement, as this example uses hypothetical rates for illustration.
What are the classification criteria for epoxide resins under HS code 390730?
HS code 390730 covers epoxide resins, which are polymers or oligomers containing in their molecular structure, more than one of the epoxide groups. These resins are typically produced by the reaction of epichlorohydrin with a dihydric alcohol (such as bisphenol A). The classification hinges on the presence of these epoxide functional groups. If the product is a prepolymer or a primary form of these resins, it falls under this heading. Products that have undergone further processing, such as curing or formulation into specific end-use products, may be classified elsewhere.
Which common trade agreements offer preferential duty rates for epoxide resins (HS 390730) into the EU?
The European Union's TARIC (Integrated Tariff of the European Union) database details preferential duty rates under various trade agreements. For HS code 390730, agreements with countries like Canada (CETA), Japan (JEFTA), and South Korea (EUSKFTA) often provide reduced or zero duty rates, provided the epoxide resins meet the rules of origin stipulated in each agreement. For example, goods originating from South Korea may benefit from a Free duty rate. Importers must obtain a proof of origin document, such as an EUR.1 certificate or an origin declaration on the invoice, to claim these preferential rates. Always consult the official TARIC database for the most accurate and up-to-date information.
What documentation is typically required when importing epoxide resins (HS 390730) into the UK, and how do trade agreements affect this?
When importing epoxide resins (HS 390730) into the UK, standard import documentation includes a commercial invoice, packing list, and bill of lading/air waybill. To claim preferential duty rates under trade agreements, such as the UK-Australia Free Trade Agreement (AANZFTA), a proof of origin is mandatory. This could be a declaration of origin completed by the exporter on the invoice or a separate certificate of origin, depending on the agreement and the value of the goods. The UK Trade Tariff provides specific guidance on the requirements for each trade agreement. Failure to provide adequate proof of origin will result in the standard UK Global Tariff duty rate being applied, which for HS 390730 is typically 6.00% ad valorem.