HS 390761 Poly(ethylene terephthalate)
Quick Answer: Poly(ethylene terephthalate) imported under HS 390761 enters the UK at 6.00%, the EU at 6.50%, and the US at 6.5% ad valorem under the MFN rate, with preferential rates available for certain trade partners. This code specifically covers poly(ethylene terephthalate) in primary forms, such as granules or powders, which is a common plastic used in packaging, textiles, and films. Importers should be aware of the specific US duty structure which includes a component of 15.4¢/kg plus 45% ad valorem for certain origins, and verify eligibility for preferential rates. CustomTariffs aggregates this tariff data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3907610020 | 6.00 % | — | — |
| 3907610000 | 6.00 % | — | — |
| 3907610080 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3907610000 | 6.50 % | — | — |
| 3907610020 | 6.50 % | — | — |
| 3907610080 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3907610010 | — | — | ["kg"] |
| 39076100 | 6.5% | Free (18 programs) | — |
| 3907610050 | — | — | ["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 3907.61?
Imports of Poly(ethylene terephthalate) 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 390761 cover?
This subheading covers Poly(ethylene terephthalate) (PET) in primary forms, specifically in granules or powders, with a viscosity ratio of 0.75 or less. According to the World Customs Organization's Harmonized System Explanatory Notes, this category encompasses PET that has not undergone further processing beyond its initial polymerization. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification is for PET resins intended for subsequent manufacturing processes, such as extrusion or injection molding, and is characterized by its specific molecular structure and physical properties. It is essential to verify the viscosity ratio as a key determinant for classification.
What falls outside HS 390761?
The following products are excluded from HS 390761: PET in forms other than primary granules or powders, such as sheets, films, or finished articles; PET with a viscosity ratio greater than 0.75, which would typically fall under other subheadings within heading 3907; and PET that has been chemically modified or compounded with additives to alter its properties significantly, unless these modifications are minor and do not change the essential character of the PET. For instance, PET fibers or PET preforms for bottles are classified elsewhere.
What are common classification mistakes for HS 390761?
A common error is misinterpreting the "viscosity ratio" requirement. Importers may incorrectly classify PET resins with a ratio above 0.75 under this subheading, or they may classify PET that has been compounded with colorants or other additives as if it were pure PET. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. It is crucial to consult product specifications and laboratory analysis to confirm the viscosity ratio and the extent of any modifications.
How should importers classify products under HS 390761?
The correct procedure for classifying products under HS 390761 involves a multi-step process. First, identify the material as Poly(ethylene terephthalate). Second, confirm that the product is in its primary form, such as granules or powders. Third, verify the viscosity ratio of the PET; it must be 0.75 or less. Importers and customs brokers should obtain a Certificate of Analysis or product specification sheet from the manufacturer that explicitly states the viscosity ratio and confirms it is a primary form resin.
How is the duty calculated for products under HS 390761?
A shipment of 10,000 kilograms of PET granules (HS 390761) declared at a customs value of $15,000 USD would attract a US duty of $450.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value ($15,000 USD × 0.03 = $450.00). This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule (HTS) for the fiscal year 2024.
Which trade agreements reduce duties for HS 390761?
Several free trade agreements may reduce the applicable duty rate for HS 390761, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, PET originating from Canada or Mexico can be imported duty-free. For preferential treatment, a valid Certificate of Origin (COO) or a self-certified origin statement compliant with USMCA requirements is necessary. Additionally, some developing countries may benefit from the Generalized System of Preferences (GSP) with reduced rates or duty-free status, requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for Poly(ethylene terephthalate) (PET) under HS code 3907.61?
The import duty rates for Poly(ethylene terephthalate) (PET) under HS code 3907.61 can vary significantly based on the country of origin and applicable trade agreements. For example, the U.S. Most Favored Nation (MFN) rate is typically 6.5% ad valorem. However, preferential rates under trade agreements like the US-Australia Free Trade Agreement (AU) or US-Chile Free Trade Agreement (CL) may offer duty-free entry (Free). It is crucial to consult the latest Harmonized Tariff Schedule of the United States (HTSUS) or the relevant importing country's tariff database for the precise rate applicable to your specific shipment.
How is the duty calculated for HS 3907.61 when it's not a simple ad valorem rate?
While many PET imports under HS 3907.61 are subject to ad valorem duties (a percentage of the value), some countries may apply compound duties, which combine an ad valorem rate with a specific duty (e.g., per kilogram). For instance, a hypothetical rate of '15.4¢/kg + 45% ad valorem' would require calculating both components. If you import 1,000 kg of PET valued at $2,000 USD, the specific duty would be 1,000 kg * $0.154/kg = $154. The ad valorem duty would be 45% of $2,000 USD = $900. The total duty would be $154 + $900 = $1,054. Always verify the exact duty calculation method with the official tariff schedule.
What are the key classification criteria for Poly(ethylene terephthalate) under HS code 3907.61?
HS code 3907.61 specifically covers Poly(ethylene terephthalate) in primary forms, provided its 'specific gravity' is 1.38 or greater at 20°C and its 'melt refractive index' is 28 or less at 230°C. These technical specifications are crucial for correct classification. Importers and customs brokers must ensure that the product meets these defined parameters, often confirmed by a Certificate of Analysis (CoA) or technical data sheet from the manufacturer.
Which common trade agreements offer preferential duty rates for HS 3907.61 imports into the United States?
Several trade agreements provide preferential duty rates, often including duty-free entry, for Poly(ethylene terephthalate) (PET) classified under HS 3907.61 into the United States. These include agreements with countries such as Australia (AU), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG). To claim preferential treatment, importers must possess a valid Certificate of Origin demonstrating that the goods meet the rules of origin stipulated in the respective Free Trade Agreement (FTA).
What documentation is typically required for importing Poly(ethylene terephthalate) (PET) under HS 3907.61?
Standard documentation for importing PET under HS 3907.61 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to ensure accurate classification and potential preferential duty claims, importers should also have a Certificate of Analysis (CoA) or technical data sheet from the manufacturer confirming the specific gravity and melt refractive index meet the criteria for HS 3907.61. If claiming preferential treatment under a Free Trade Agreement, a valid Certificate of Origin is mandatory. Compliance with any specific import regulations or chemical substance notifications required by the importing country is also essential.