HS 390740 Polycarbonates
Quick Answer: Polycarbonates imported under HS 390740 enter the UK at 6.00%, the EU at 6.50%, and the US at 5.8% ad valorem for most favored nation (MFN) treatment. This HS code specifically covers polycarbonates in primary forms, which are a type of thermoplastic polymer known for their strength, transparency, and heat resistance. They are commonly used in applications such as optical media (like CDs and DVDs), eyewear lenses, automotive components, and electronic housings. Importers should be aware of the specific US tariff structure, which also includes a significant per-kilogram duty and a higher ad valorem rate for certain origins, as detailed on USITC. CustomTariffs aggregates this information, highlighting the importance of verifying the applicable duty rate based on origin and specific product form.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3907400025 | 6.00 % | — | — |
| 3907400045 | 6.00 % | — | — |
| 3907400000 | 6.00 % | — | — |
| 3907400035 | 6.00 % | — | — |
| 3907400090 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3907400000 | 6.50 % | — | — |
| 3907400025 | 6.50 % | — | — |
| 3907400035 | 6.50 % | — | — |
| 3907400045 | 6.50 % | — | — |
| 3907400090 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3907400000 | 5.8% | 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 3907.40?
Imports of Polycarbonates 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 14 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 390740 cover?
This subheading covers polycarbonates, which are amorphous thermoplastic polymers containing carbonate functional groups in their chemical structure. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category includes polycarbonates in their primary forms, such as powders, granules, flakes, and blocks. These materials are widely used in manufacturing due to their excellent impact resistance, optical clarity, and thermal stability, finding applications in electronics, automotive parts, and optical media.
What falls outside HS 390740?
The following products are excluded from HS 390740: other polyethers (3907.10), other polyacetals (3907.20), other polyesters (3907.30), and other polyethers and other polyesters, in primary forms (3907.20 and 3907.30 respectively). Also excluded are copolymers of polycarbonates with other polymers, which would be classified based on the predominant polymer. For instance, polycarbonate-ABS blends, where ABS is the predominant component, would not fall under this specific subheading.
What are common classification mistakes for HS 390740?
A common error is misclassifying blends or copolymers of polycarbonates with other polymers under HS 390740. According to General Rule of Interpretation (GRI) 1 and GRI 3, classification is determined by the essential character of the product. If a product is a mixture or composite of materials, it should be classified based on the material that gives it its essential character. For example, a polycarbonate-ABS blend might be classified under a different heading if ABS provides the essential character.
How should importers classify products under HS 390740?
The correct procedure for classifying products under HS 390740 involves a thorough examination of the product's chemical composition and physical form. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the Explanatory Notes of the WCO. Verification of the material's identity as a polycarbonate, in its primary form (powder, granules, etc.), is crucial. If the product is a blend or copolymer, its predominant component must be identified to ensure correct classification.
How is the duty calculated for products under HS 390740?
A shipment of 1,000 kilograms of polycarbonate 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 customs value ($2,500 USD × 0.05 = $125.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, specifically for HS code 3907.40.0000.
Which trade agreements reduce duties for HS 390740?
Several free trade agreements may reduce the applicable duty rate for HS 390740. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) can provide duty-free entry for qualifying goods originating from Canada or Mexico. For imports into the European Union, the Generalized System of Preferences (GSP) may offer reduced or zero duties for goods from eligible developing countries. Documentation required typically includes a USMCA Certificate of Origin for North American trade or a EUR.1 movement certificate for certain preferential agreements, and a GSP Form A for GSP beneficiaries.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 3907.40 (Polycarbonates) into the United States?
For imports into the United States, the Most Favored Nation (MFN) duty rate for polycarbonates under HS code 3907.40 is typically 6.5% ad valorem. However, preferential duty rates may apply under various Free Trade Agreements (FTAs). For example, goods originating from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and the United States-Mexico-Canada Agreement (USMCA, formerly NAFTA) may receive duty-free treatment or reduced rates. Always verify the specific origin of the goods and consult the latest USITC Harmonized Tariff Schedule for precise rates and eligibility requirements.
How is the import duty for polycarbonates calculated if it includes a specific duty component, such as 15.4¢/kg + 45% ad valorem?
When a duty rate is expressed as a combination of a specific rate (per unit of weight) and an ad valorem rate (based on value), both components are calculated and applied. For example, if importing 1,000 kilograms of polycarbonates valued at $5,000 USD, with a duty rate of 15.4¢/kg + 45% ad valorem:
- Specific Duty: 1,000 kg * $0.154/kg = $154.00 USD
- Ad Valorem Duty: $5,000 USD * 45% = $2,250.00 USD
- Total Duty: $154.00 + $2,250.00 = $2,404.00 USD
This combined calculation ensures that the duty reflects both the quantity and the value of the imported goods. It is crucial to use the correct currency conversion for the specific duty component if the value is declared in a different currency.
What are the classification criteria to ensure a product is correctly classified under HS code 3907.40 for Polycarbonates?
HS code 3907.40 specifically covers 'Polycarbonates, in primary forms.' This means the material must be chemically identified as a polycarbonate polymer. Primary forms generally include powders, granules, flakes, lumps, and similar bulk forms, not yet manufactured into specific articles. Products that have undergone further processing, such as molding into specific shapes or forms, or extrusion into films or sheets, would typically be classified under different HS codes within Chapter 39, depending on the specific form and end-use. Verification often involves reviewing the product's Safety Data Sheet (SDS) or technical specifications to confirm its chemical composition and physical state.
What documentation is typically required when importing polycarbonates under HS code 3907.40?
When importing polycarbonates (HS 3907.40), standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to claim preferential duty rates under Free Trade Agreements (FTAs), a Certificate of Origin (COO) or a declaration of origin is mandatory. This document must certify that the goods meet the rules of origin stipulated by the relevant trade agreement. Importers should also be prepared to provide technical documentation, such as a Safety Data Sheet (SDS) or product specification sheet, to substantiate the classification and ensure compliance with any specific import regulations for plastics or chemicals in the importing country.
How do trade agreements like USMCA or EU's GSP affect the duty rates for polycarbonates (HS 3907.40)?
Trade agreements significantly impact duty rates for polycarbonates (HS 3907.40). For instance, under the USMCA, originating polycarbonates imported into the United States, Canada, or Mexico may benefit from duty-free treatment, provided all rules of origin are met and properly documented with a Certificate of Origin. In the European Union, the Generalized System of Preferences (GSP) offers reduced or zero duty rates for imports from certain developing countries. Similarly, other bilateral FTAs can provide preferential access. It is essential for importers to determine the country of origin of the polycarbonates and consult the specific tariff schedule of the importing country, referencing the relevant trade agreement to confirm eligibility and claim the applicable preferential duty rate.