HS 390770 Poly(lactic acid)
Quick Answer: Poly(lactic acid) imported under HS 390770 enters the UK at 0.00%, the EU at 6.50% ad valorem, and the US at a complex rate of 6.5% ad valorem, with preferential rates and a specific duty of 15.4¢/kg + 45% for certain origins. This classification covers polylactic acid, a biodegradable and biocompatible polymer derived from renewable resources like corn starch or sugarcane, commonly used in packaging, textiles, and medical implants. Importers should consult the specific tariff schedule for the destination country to determine the applicable duty rate based on origin and any applicable trade agreements. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3907700000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3907700000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3907700000 | 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 3907.70?
Imports of Poly(lactic acid) 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 390770 cover?
This subheading covers poly(lactic acid), commonly known as PLA, in its primary forms. According to the World Customs Organization's Harmonized System Nomenclature, this includes polymers of lactic acid, whether in the form of granules, powders, or flakes. Official definitions from sources like the USITC Harmonized Tariff Schedule and the EU's TARIC database confirm that this classification applies to the uncompounded polymer itself, which is a biodegradable and bio-based plastic derived from renewable resources like corn starch or sugarcane.
What falls outside HS 390770?
The following products are excluded from HS 390770: finished articles manufactured from poly(lactic acid), such as plastic bags, food containers, or 3D printing filaments, which would be classified under their specific product headings. Also excluded are copolymers where lactic acid is not the predominant monomer, or materials where PLA is blended with significant amounts of other polymers or additives that alter its fundamental character, as these may fall under other headings within Chapter 39 or even other chapters depending on their primary function.
What are common classification mistakes for HS 390770?
A common error is misclassifying compounded PLA resins or finished PLA products. For instance, PLA resins that have been modified with additives for enhanced properties (e.g., impact resistance, flame retardancy) might be incorrectly classified under 390770 if the modification is substantial. Furthermore, confusion arises when PLA is used as a component in a composite material; General Rule of Interpretation 1 (GRI 1) dictates classification based on the essential character, meaning a finished composite product might not be classified as pure PLA.
How should importers classify products under HS 390770?
The correct procedure for classifying poly(lactic acid) involves verifying that the product is indeed a polymer of lactic acid and not a finished article or a significantly modified compound. Importers and customs brokers should consult the product's technical data sheet and Material Safety Data Sheet (MSDS) to confirm its chemical composition. Cross-referencing with the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial to ensure accurate application of the subheading.
How is the duty calculated for products under HS 390770?
A shipment of 1,000 kilograms of poly(lactic acid) 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 rates published in the USITC Harmonized Tariff Schedule, specifically for subheading 3907.70.0000.
Which trade agreements reduce duties for HS 390770?
Several free trade agreements may reduce the applicable duty rate for HS 390770, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer reduced or duty-free entry for qualifying products from designated developing countries. To claim preferential treatment under USMCA, a valid Certificate of Origin is typically required, while GSP benefits often necessitate a GSP Form A.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 390770 (Poly(lactic acid))?
The Most Favored Nation (MFN) duty rate for Poly(lactic acid) (HS 390770) is 6.5% ad valorem. However, preferential duty rates are available under various trade agreements. For example, under the Generalized System of Preferences (GSP) for least developed countries, the rate is Free (0.00%). Other agreements may offer reduced rates or duty-free status for qualifying imports. Always consult the latest tariff schedule for the importing country and verify eligibility for preferential treatment.
How is the import duty for HS 390770 calculated, and can you provide an example?
The duty for HS 390770 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 6.5% ad valorem, and the declared customs value of a shipment of Poly(lactic acid) is $10,000 USD, the import duty would be calculated as: $10,000 USD * 6.5% = $650 USD. Some specific subheadings or trade agreements might also involve specific duties (e.g., per kilogram) or a combination of ad valorem and specific duties, as indicated by rates like '15.4¢/kg + 45%' which would require careful calculation based on both weight and value.
What are the key classification criteria for Poly(lactic acid) under HS code 390770?
HS code 390770 specifically covers 'Poly(lactic acid)'. Classification hinges on the material being primarily composed of lactic acid monomers polymerized. This includes polylactic acid (PLA) in its various forms, such as pellets, granules, powders, or resins, intended for further processing. It is crucial that the material's chemical identity is confirmed as poly(lactic acid) and not a copolymer where lactic acid is not the predominant monomer, or a different type of polyester.
What documentation is typically required for importing Poly(lactic acid) under HS 390770?
Standard import documentation for HS 390770 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the origin of the goods, a certificate of origin may be required to claim preferential duty rates. For Poly(lactic acid), especially if it is intended for specific applications (e.g., food contact, medical), additional certifications or declarations regarding its composition, safety, or biodegradability might be requested by customs authorities or regulatory agencies.
Which common trade agreements offer preferential duty rates for Poly(lactic acid) (HS 390770)?
Several trade agreements can provide preferential duty rates for Poly(lactic acid) (HS 390770). For example, agreements like the USMCA (United States-Mexico-Canada Agreement), various Free Trade Agreements (FTAs) the EU has with third countries, and the UK's Global Tariff (UKGT) which incorporates preferences from its own FTAs, often list this HS code. The provided sample rates like 'Free (A*,AU,BH,CL,CO,D,E,IL,JO,K,KR,MA,OM,P,PA,PE,S,SG)' indicate duty-free status under specific preferential schemes, often linked to countries or blocs such as Australia (AU), Canada (CA), Chile (CL), South Korea (KR), Singapore (SG), and others denoted by the asterisks and letters. Importers must ensure their goods meet the rules of origin stipulated in the relevant trade agreement to qualify for these reduced or zero duties.