HS 390791 Other polyesters
Quick Answer: Other polyesters imported under HS 390791 enter the UK at rates up to 6.00%, the EU at 6.50%, and the US with rates including Free, 15.4¢/kg + 45%, and 6.5%. This classification covers polyesters other than those in subheading 3907.10 (polyethers) and 3907.20 (other polyalkylene glycols), specifically including unsaturated polyesters and other polyesters not elsewhere specified. Importers should note the significant variation in duty rates across major trading blocs, requiring careful consideration of origin and specific product composition for accurate classification and duty calculation. CustomTariffs aggregates this data, highlighting the importance of consulting specific national tariff schedules for precise obligations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3907910000 | — | — | — |
| 3907919000 | 0.00 % | — | — |
| 3907919090 | 0.00 % | — | — |
| 3907911000 | 6.00 % | — | — |
| 3907919010 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3907910000 | 6.50 % | — | — |
| 3907911000 | 6.50 % | — | — |
| 3907919000 | 6.50 % | — | — |
| 3907919010 | 6.50 % | — | — |
| 3907919090 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3907912000 | Free | — | ["kg"] |
| 3907915000 | 6.5% | Free (17 programs) | ["kg"] |
| 390791 | — | — | — |
| 3907914000 | 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 3907.91?
Imports of Other polyesters 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 390791 cover?
This subheading covers other polyesters, not elsewhere specified or included within heading 3907. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes polyesters that are not specifically classified under subheadings 3907.10 (poly(ethylene terephthalate)), 3907.20 (other polyethers), or 3907.30 (poly(glycidyl methacrylate)). The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database further refine this, generally encompassing polymers of unsaturated polyesters and other polyesters in their primary forms, provided they do not meet the criteria for more specific headings or subheadings.
What falls outside HS 390791?
The following products are excluded from HS 390791: polyesters specifically enumerated in other subheadings of heading 3907, such as poly(ethylene terephthalate) (3907.10) and other polyethers (3907.20). Additionally, polymers of unsaturated polyesters are typically classified under 3907.30. Products that have undergone significant processing beyond their primary form, such as finished articles or compounds with additives that change their fundamental nature, may also be classified elsewhere, often in later chapters of the HTS. For instance, polyester fibers are classified under Chapter 55.
What are common classification mistakes for HS 390791?
A common error is misinterpreting the scope of "other polyesters" and classifying products that should fall under more specific subheadings within heading 3907 or even other headings entirely. For example, confusing unsaturated polyesters (3907.30) with saturated polyesters not otherwise specified can lead to incorrect classification. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to ensure that the most specific heading or subheading is applied, and that mixtures or composite goods are classified according to their essential character.
How should importers classify products under HS 390791?
The correct procedure for classifying products under HS 390791 involves a systematic approach. Importers and customs brokers must first identify the precise chemical nature of the polyester, determining if it is a saturated or unsaturated polyester and whether it is in its primary form (e.g., powder, granules, liquid). They should then consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and cross-reference with the WCO Explanatory Notes. If the product does not fit into a more specific subheading within 3907 or another heading, then 3907.91 is likely applicable.
How is the duty calculated for products under HS 390791?
A shipment of 1,000 kilograms of unsaturated polyester resin, 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 customs value ($2,500 USD × 0.05 = $125.00). This calculation is based on the USITC Harmonized Tariff Schedule, where unsaturated polyesters are typically classified under 3907.30, but if it were a different type of polyester fitting 3907.91, the duty rate would vary accordingly.
Which trade agreements reduce duties for HS 390791?
Several free trade agreements may reduce the applicable duty rate for HS 390791, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement or a certificate of origin, depending on the specific agreement and jurisdiction, such as a USMCA certification for goods from Mexico.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 3907.91 (Other polyesters, in primary forms)?
Import duty rates for HS code 3907.91 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 6.5% ad valorem. In the European Union, under the TARIC system, the rate can be 0.00% for certain preferential origins or up to 6.5% ad valorem for general imports. The UK Trade Tariff also shows varying rates, often around 6.5% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the precise rate applicable to your shipment, considering origin and any applicable trade agreements.
How is the duty calculated for HS code 3907.91, and can you provide an example?
The duty calculation for HS code 3907.91 is typically based on the ad valorem system, meaning a percentage of the declared customs value of the goods. For instance, if a shipment of 'other polyesters' valued at $10,000 USD is imported into the United States, and the MFN duty rate is 6.5%, the calculated duty would be $10,000 USD \u00d7 0.065 = $650 USD. Some countries may also have specific duties (e.g., per kilogram) or a combination of ad valorem and specific duties, as indicated by rates like '15.4¢/kg + 45%' found in some tariff schedules. Always verify the exact duty calculation method with the destination country's customs authority.
What are the classification criteria for 'Other polyesters' under HS code 3907.91?
HS code 3907.91 covers polyesters that are not specifically classified under other subheadings of 3907. This includes polyesters that are not polyethylene terephthalate (PET), polybutylene terephthalate (PBT), or other specifically enumerated polyesters. The key classification criterion is the chemical structure: the presence of ester linkages in the main polymer chain, and that the product is a polyester not falling into more specific categories within Chapter 39. Products must be in 'primary forms,' which generally include powders, granules, lumps, flakes, and bulk liquids. Consult the Explanatory Notes to the Harmonized System (WCO) for detailed definitions and guidance.
What documentation is typically required for importing goods classified under HS code 3907.91?
Standard import documentation for HS code 3907.91 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin if preferential duty rates are claimed. Depending on the importing country and the specific nature of the polyester (e.g., if it's a food-contact material or has specific chemical properties), additional certifications or permits related to safety, environmental compliance, or chemical registration (like REACH in the EU) may be necessary. Always confirm specific requirements with the customs authority of the destination country.
Which common trade agreements might offer preferential duty rates for HS code 3907.91?
Preferential duty rates for HS code 3907.91 can be accessed through various free trade agreements (FTAs) and preferential trade schemes. For example, goods originating from countries that are signatories to the United States-Mexico-Canada Agreement (USMCA) may benefit from reduced or zero duties when imported into the US. Similarly, imports into the EU from countries with an Economic Partnership Agreement (EPA) or Association Agreement may qualify for lower rates. The UK also has numerous trade agreements post-Brexit. To claim preferential treatment, a valid Certificate of Origin or proof of origin compliant with the specific trade agreement is mandatory. Importers should verify the origin of their goods and consult the relevant trade agreement provisions for eligibility.