HS 390910 Urea resins; thiourea resins
Quick Answer: Urea resins and thiourea resins imported under HS 390910 enter the UK and EU duty-free, while the US applies a Most Favored Nation (MFN) rate of 6.5% ad valorem, with numerous preferential rates available. This classification covers thermosetting resins formed by the reaction of urea or thiourea with formaldehyde, often used as adhesives, binders, and in molding compounds. Importers should be aware of the significant duty differential for US entry and consult specific preferential trade agreements to determine eligibility for lower or zero duty rates. CustomTariffs aggregates this tariff data for compliance planning.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3909100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3909100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3909100000 | 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 3909.10?
Imports of Urea resins; thiourea 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, 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 390910 cover?
This subheading covers urea resins and thiourea resins, which are synthetic resins derived from the polymerization of urea or thiourea with aldehydes, typically formaldehyde. According to the World Customs Organization's Harmonized System Explanatory Notes, these resins are characterized by their thermosetting properties and are often supplied in liquid, powder, or granular forms. They are used as adhesives, binders, molding compounds, and in the production of laminates and coatings, as detailed in Chapter 39 of the Harmonized System.
What falls outside HS 390910?
The following products are excluded from HS 390910: resins of heading 3907 (e.g., polyvinyl acetate resins), resins of heading 3908 (e.g., polyamide resins), and products that are merely mixtures of urea or thiourea with other substances without undergoing polymerization to form resins. For instance, simple mixtures of urea with formaldehyde intended for immediate reaction by the user, or urea-formaldehyde concentrates not yet polymerized, would not be classified here. Products of heading 3911, such as petroleum resins, are also distinct.
What are common classification mistakes for HS 390910?
A common error is misclassifying products that are not fully polymerized resins. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may mistakenly classify pre-polymerized or intermediate forms of urea or thiourea resins under this subheading when they should be classified as chemical mixtures or preparations under other headings if they do not meet the definition of a resin. Another mistake involves confusing these with other thermosetting resins like phenolic resins (HS 390939).
How should importers classify products under HS 390910?
The correct procedure for classifying products under HS 390910 involves a thorough examination of the product's chemical composition and physical state. Importers and customs brokers must verify that the product is indeed a urea resin or a thiourea resin that has undergone polymerization. Consulting the manufacturer's technical data sheets and Safety Data Sheets (SDS) is crucial. Cross-referencing these details with the Harmonized System Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, ensures accurate classification.
How is the duty calculated for products under HS 390910?
A shipment of 1,000 kilograms of urea-formaldehyde molding compound, declared at a customs value of $2,500 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 5% ad valorem, the duty would be calculated as 5% of $2,500 USD, resulting in a duty of $125.00 USD. This calculation is based on the value of the goods and the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 3909100000.
Which trade agreements reduce duties for HS 390910?
Several free trade agreements may reduce the applicable duty rate for HS 390910, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating urea and thiourea resins from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid Certificate of Origin or a self-certified origin statement meeting USMCA requirements is necessary. The European Union's TARIC database also indicates preferential rates for countries with which it has agreements, often resulting in reduced or zero duties for originating goods, requiring an EUR.1 movement certificate or origin declaration.
```Which HS Codes Are Related?
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FAQ
What are the primary duty rates applicable to HS code 390910 (Urea resins; thiourea resins)?
The duty rates for HS code 390910 vary significantly by importing country. For example, the US Most Favored Nation (MFN) rate is 0.00%. In contrast, the EU's TARIC system may list rates such as 6.5% ad valorem. The UK Trade Tariff also shows varying rates, potentially including a standard rate of 4.5% ad valorem. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate.
How are urea resins and thiourea resins classified under HS code 390910?
HS code 390910 covers synthetic resins of urea and thiourea, whether or not in solid or liquid form. This includes polymers formed by the reaction of urea or thiourea with aldehydes (such as formaldehyde). Classification hinges on the chemical composition and the fact that they are primary resins, not finished products or mixtures where these resins are not the principal component. The WCO's Explanatory Notes provide detailed guidance on distinguishing these resins from other related chemical products.
What preferential duty rates are available for HS code 390910 under trade agreements?
Many trade agreements offer preferential duty rates for HS code 390910. For instance, under the US Generalized System of Preferences (GSP), certain developing countries may receive duty-free entry (0.00%). The EU's TARIC system, and the UK's Trade Tariff, list numerous preferential rates for countries with specific trade agreements (e.g., 'Free (A*,AU,BH,CL,CO,D,E,IL,JO,K,KR,MA,OM,P,PA,PE,S,SG)'). Importers must verify the originating status of their goods and possess the correct preferential trade documentation (e.g., Certificate of Origin) to claim these reduced rates.
How is the import duty for HS code 390910 calculated, and can you provide an example?
The duty calculation for HS code 390910 typically uses an ad valorem rate, meaning a percentage of the goods' value. For example, if a shipment of urea resin is valued at $10,000 USD and the applicable duty rate is 6.5% ad valorem, the import duty would be calculated as: $10,000 (value) × 0.065 (duty rate) = $650 USD. Some countries may also have specific duties based on weight or volume, or a combination of ad valorem and specific duties. Always confirm the basis of duty calculation with the importing country's customs authority.
What documentation is typically required for importing urea resins or thiourea resins under HS code 390910?
Standard documentation for importing goods under HS code 390910 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a Certificate of Origin may be required, especially if preferential duty rates are being claimed under a trade agreement. Depending on the importing country and the specific use of the resins, additional documents like a Safety Data Sheet (SDS) or a Certificate of Analysis (CoA) might be necessary to confirm the chemical composition and ensure compliance with local regulations, particularly concerning hazardous materials or specific industry standards.