HS 390750 Alkyd resins
Quick Answer: Alkyd resins imported under HS 390750 enter the UK at 6.00%, the EU at 6.50%, and the US with a complex tariff structure including duty-free for certain trade agreements, or a combination of specific duty and ad valorem rates like 15.4¢/kg + 45%. This HS code specifically covers alkyd resins, which are polyester resins modified with fatty acids and other components, commonly used as binders in paints and coatings. Importers should carefully consult the specific tariff schedule for the destination country, particularly for the US, as preferential trade agreements can significantly alter the applicable duty. According to CustomTariffs data, understanding these variations is crucial for accurate customs declarations and cost management.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3907500000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3907500000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3907500000 | 6.5% | 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 3907.50?
Imports of Alkyd 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, 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 390750 cover?
This subheading covers alkyd resins, which are polyester resins modified with fatty acids. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these resins are characterized by their ability to form films upon drying, typically through oxidation or polymerization. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes liquid or solid forms of alkyd resins used as binders in paints, varnishes, and printing inks, often identified by their viscosity and acid value.
What falls outside HS 390750?
The following products are excluded from HS 390750: other polyester resins not modified with fatty acids, such as saturated polyesters used in polyurethane production, and unsaturated polyesters used in fiberglass reinforced plastics. Also excluded are alkyd resins that have undergone further processing to be classified in more specific headings, for instance, if they are incorporated into finished articles or compounded with other materials to such an extent that they lose their essential character as alkyd resins. Pure fatty acids or other polyester precursors are also not classified here.
What are common classification mistakes for HS 390750?
A common error is misclassifying alkyd resins that have been significantly modified or compounded with other substances, potentially leading to classification under Chapter 39 headings for finished products or mixtures. For example, a paint or varnish formulation containing alkyd resin as a binder would be classified according to the finished product, not as a raw alkyd resin. Adherence to General Rule of Interpretation (GRI) 3 for mixtures and composite goods is crucial to avoid misclassification, ensuring the essential character of the product is correctly identified.
How should importers classify products under HS 390750?
The correct procedure for classifying products under HS 390750 involves a detailed examination of the product's chemical composition and intended use. Importers and customs brokers must consult the product's technical data sheet and Material Safety Data Sheet (MSDS) to confirm it is an alkyd resin modified with fatty acids. Cross-referencing these details with the explanatory notes of the Harmonized System and the specific tariff schedules of the importing country, such as the UK Trade Tariff, is essential to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 390750?
A shipment of 1,000 kilograms of a medium-oil alkyd resin for coatings, 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: 5.0% × $2,500 USD = $125.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) for subheading 3907.50.0000.
Which trade agreements reduce duties for HS 390750?
Several free trade agreements may reduce the applicable duty rate for HS 390750, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying alkyd resins originating from Canada or Mexico can enter the United States duty-free. To claim this preferential rate, a valid origin declaration or certificate of origin, as specified by USMCA regulations, must be provided to customs authorities. Other agreements may offer reduced rates for specific countries, but USMCA is a prominent example for North American trade.
```Which HS Codes Are Related?
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FAQ
What are the general import duty rates for HS code 390750 (Alkyd resins)?
The Most Favored Nation (MFN) duty rate for alkyd resins under HS code 390750 is 6.50% ad valorem. However, preferential duty rates are available for goods originating from countries with which the importing country has trade agreements. For example, under the Generalized System of Preferences (GSP), certain developing countries may receive duty-free entry. It is crucial to consult the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC database, to determine the applicable rate based on the origin of the goods.
How are alkyd resins classified under HS code 390750, and what are the key criteria?
HS code 390750 covers 'Alkyd resins'. Classification hinges on the product being a polyester modified by the addition of fatty acids, anhydrides, or other polybasic acids and alcohols. These resins are typically produced by reacting polyols (like glycerol or pentaerythritol) with polybasic acids (like phthalic anhydride) and fatty acids. The defining characteristic is the ester linkage formed during polymerization, which is then modified by the fatty acids. Products that do not meet this specific chemical composition, even if used in similar applications, may be classified under different HS codes.
What documentation is typically required for importing alkyd resins under HS code 390750?
When importing alkyd resins (HS 390750), standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, a Certificate of Origin is often necessary to claim preferential duty rates under trade agreements. Depending on the importing country's regulations and the specific use of the alkyd resin, a Safety Data Sheet (SDS) or other chemical-related declarations may be requested to ensure compliance with health, safety, and environmental standards.
Which trade agreements commonly offer preferential duty rates for alkyd resins (HS 390750)?
Several trade agreements can provide preferential duty rates for alkyd resins. For instance, the United States has agreements with countries like Australia (AU), Canada (CA), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Mexico (MX), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), and others, which may offer reduced or free entry for goods originating from these nations. The European Union also has numerous Free Trade Agreements (FTAs) with partner countries. Importers must verify the specific origin of the goods and consult the relevant trade agreement provisions and the importing country's tariff database (e.g., EU TARIC) to confirm eligibility and applicable rates.
How is the import duty calculated for alkyd resins if the rate is a combination of specific duty and ad valorem duty?
Some tariff lines may have a combined duty structure, such as '15.4¢/kg + 45% ad valorem'. To calculate the total duty, you would apply both components. For example, if you import 1,000 kilograms of alkyd resin valued at $5,000 USD, and the duty rate is 15.4¢/kg + 45% ad valorem:
- Specific Duty: 1,000 kg * $0.154/kg = $154 USD
- Ad Valorem Duty: 45% of $5,000 USD = $2,250 USD
- Total Duty: $154 USD + $2,250 USD = $2,404 USD.
It's important to note that the unit of weight (e.g., kg, lb) and currency used in the calculation must match the tariff schedule. Always confirm the exact duty rate structure and units from the official tariff source.