HS 390799 Other
Quick Answer: Other polyethers, including polyesters, imported under HS 390799 enter the UK at rates ranging from 0.00% to 6.00%, the EU at 6.50%, and the US with rates varying from Free to specific duties plus ad valorem. This residual classification applies to polyethers and polyesters not specifically listed elsewhere in Chapter 39. Importers should carefully verify the exact product composition to ensure correct classification, as related materials may fall under different subheadings with distinct duty implications. According to CustomTariffs data, understanding these nuances is crucial for accurate customs declarations and avoiding potential penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3907990000 | — | — | — |
| 3907991000 | 0.00 % | — | — |
| 3907998025 | 6.00 % | — | — |
| 3907990500 | 0.00 % | — | — |
| 3907998000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3907998035 | 6.50 % | — | — |
| 3907998070 | 6.50 % | — | — |
| 3907998080 | 6.50 % | — | — |
| 3907998090 | 0.00 % | — | — |
| 3907990000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3907992000 | Free | — | ["kg"] |
| 390799 | — | — | [] |
| 39079950 | 6.5% | Free (18 programs) | — |
| 3907995050 | — | — | ["kg"] |
| 3907995010 | — | — | ["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 3907.99?
Imports of Other 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 390799 cover?
This subheading covers other polymers of ethylene glycol, not elsewhere specified within heading 3907. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes polyethers, polyacetals, and other polyesters in primary forms, provided they do not meet the specific criteria of preceding subheadings like polyethylene terephthalate (3907.61-3907.69) or other polyethers (3907.20). The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database align with this broad definition, encompassing various condensation polymers of ethylene glycol not explicitly listed elsewhere.
What falls outside HS 390799?
The following products are excluded from HS 390799: explicitly defined polyethylene terephthalate (PET) in its various forms (classified under 3907.61 through 3907.69), other polyethers (3907.20), and polyurethanes (3907.91). For instance, liquid polyols used in polyurethane production, even if derived from ethylene glycol, would be classified under 3907.91. Similarly, solid PET resins used for bottle manufacturing are specifically excluded and fall under their own dedicated subheadings.
What are common classification mistakes for HS 390799?
A common error is misclassifying products that are actually polyurethanes or specific types of polyethylene terephthalate under 390799. This often occurs when the exact chemical composition and intended use are not thoroughly understood, leading to an incorrect application of General Interpretative Rule 1 and Rule 3. Importers may also mistakenly classify mixtures or copolymers where one component is dominant but the other dictates a different heading, failing to consider the specific wording of the HS notes and subheadings.
How should importers classify products under HS 390799?
The correct procedure for classifying products under HS 390799 involves a systematic approach. Importers and customs brokers must first consult the Explanatory Notes to the Harmonized System and the specific legal texts of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff). They should determine if the product is a polymer of ethylene glycol and if it is not specifically enumerated in any preceding subheading of heading 3907, particularly 3907.20, 3907.61-3907.69, or 3907.91. Obtaining a detailed technical data sheet and a Certificate of Analysis from the manufacturer is crucial for accurate classification.
How is the duty calculated for products under HS 390799?
A shipment of 1,000 kilograms of a non-specified polyether derived from ethylene glycol, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($2,500 USD × 0.05 = $125.00). Note that if the product were classified by weight or volume, the calculation would differ accordingly.
Which trade agreements reduce duties for HS 390799?
Several free trade agreements may reduce the applicable duty rate for HS 390799, 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) may also offer preferential rates for originating goods from member countries like Vietnam. To claim these preferences, a valid Certificate of Origin for USMCA or a self-certified origin declaration for CPTPP is typically required, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 390799?
HS code 390799 covers 'Other' polyethers, including those in primary forms, not elsewhere specified. Duty rates vary significantly by country. For example, the U.S. Most Favored Nation (MFN) rate is 6.5% ad valorem. The UK's standard rate is 6.5% ad valorem. The EU's TARIC system shows rates ranging from 0.00% to 6.5% ad valorem, depending on the specific product and origin. Always consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How is the duty calculated for HS code 390799 if it has a specific duty component?
Some countries apply a combination of ad valorem (based on value) and specific duties (based on weight or quantity). For instance, if a product under HS 390799 is subject to a rate of '15.4¢/kg + 45% ad valorem', and you import 100 kg valued at $1,000 USD, the duty would be calculated as follows: Specific Duty = 100 kg * $0.154/kg = $15.40. Ad Valorem Duty = $1,000 USD * 45% = $450.00. Total Duty = $15.40 + $450.00 = $465.40. Note: Currency conversion and specific unit prices are critical for accurate calculation.
What are the classification criteria for products falling under HS code 390799?
HS code 390799 is a residual category for polyethers and their derivatives, in primary forms (powders, granules, flakes, etc.), not specifically covered by preceding headings within Chapter 39. This includes polyethers other than polyethylene glycols (heading 3907.10), poly(propylene glycol) (heading 3907.20), and other polyethers (heading 3907.20). Key classification factors include the chemical structure (presence of ether linkages in the polymer chain) and physical form. If a polyether does not fit into a more specific HS code within the 3907 series, it will likely be classified under 390799.
Which trade agreements might offer preferential duty rates for HS code 390799?
Preferential duty rates for HS code 390799 depend on the origin of the goods and the trade agreements in place between the exporting and importing countries. For example, goods originating from countries with a Free Trade Agreement (FTA) with the United States, such as Canada or Mexico under the USMCA, may benefit from reduced or zero duty rates if they meet the rules of origin. Similarly, goods from certain countries may qualify for preferential treatment under the EU's Generalized Scheme of Preferences (GSP) or specific FTAs. Importers must verify the origin of their goods and consult the relevant trade agreement and the importing country's customs authority to determine eligibility for preferential rates.
What documentation is typically required for importing goods classified under HS code 390799?
Standard import documentation is generally required for HS code 390799. This includes a commercial invoice detailing the description, quantity, value, and origin of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the specific nature of the polyether, additional documentation may be necessary. This could include a Certificate of Origin to claim preferential duty rates, Safety Data Sheets (SDS) for chemical products, or specific import licenses or permits if the material is subject to regulatory controls. Always confirm specific requirements with the customs authority of the destination country.