HS 390931 Other amino-resins
Quick Answer: Other amino-resins imported under HS 390931 enter the UK at 6.00%, the EU at 6.50%, and the US at 6.5% (MFN) with preferential rates available for certain trade partners. This classification covers synthetic resins derived from the reaction of aldehydes with compounds containing amino groups, excluding urea-formaldehyde and melamine-formaldehyde resins which have their own specific headings. These materials are commonly used as adhesives, coatings, and molding compounds. Importers should verify specific preferential duty rates applicable to their origin country, as CustomTariffs data indicates significant variations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3909310000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3909310000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3909310000 | 6.5% | 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 3909.31?
Imports of Other amino-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, 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 390931 cover?
This subheading covers "Other amino-resins," which are synthetic resins formed by the reaction of aldehydes with compounds containing amino groups, such as urea or thiourea, but excluding melamine-resins (3909.20) and urea-resins (3909.10). According to the World Customs Organization (WCO) Harmonized System Nomenclature, these resins are typically thermosetting polymers. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category encompasses resins like polyamides, polyurethanes, and other amino-based polymers not specifically listed elsewhere in heading 3909, often used as adhesives, coatings, or molding compounds.
What falls outside HS 390931?
The following products are excluded from HS 390931: melamine-resins (classified under 3909.20), urea-resins (classified under 3909.10), and epoxy resins (classified under 3907.30). Also excluded are amino-resins that have been further processed into finished articles, such as molded plastic products or laminates, which would be classified according to their specific form and material. For instance, a urea-formaldehyde adhesive for wood would fall under 3909.10, not 3909.31.
What are common classification mistakes for HS 390931?
A common error is misclassifying resins based on their end-use rather than their chemical composition and form, contrary to General Interpretative Rule 1 of the Harmonized System. For example, a polyurethane resin intended for use in coatings might be incorrectly classified under a chapter for paints and varnishes if its primary characteristic as a polymer resin is overlooked. Importers must ensure the classification reflects the resin itself, not the final product it will be incorporated into, unless the resin is already in a finished article form.
How should importers classify products under HS 390931?
The correct procedure for classifying products under HS 390931 involves a thorough examination of the product's chemical composition and its state of presentation. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and refer to the Explanatory Notes of the WCO. Key steps include identifying the base polymer (amino-resin), confirming it is not melamine- or urea-based, and ensuring it is not epoxy resin, before assigning the "Other amino-resins" classification.
How is the duty calculated for products under HS 390931?
A shipment of 1,000 kg of a polyurethane resin, declared at a customs value of $5,000 USD, would attract a US duty of $175.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the customs value ($5,000 USD × 0.035 = $175.00). If the product were sold by weight, and the duty was specific, the calculation would differ based on the per-unit rate.
Which trade agreements reduce duties for HS 390931?
Several free trade agreements may reduce the applicable duty rate for HS 390931, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer duty-free entry for eligible products from certain developing countries. To claim these preferential rates, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction's requirements.
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FAQ
What are the general import duty rates for HS code 390931, 'Other amino-resins'?
The Most Favored Nation (MFN) duty rate for HS code 390931, 'Other amino-resins,' is typically 6.50% ad valorem. However, specific rates can vary significantly based on the importing country's tariff schedule. For instance, under the US Harmonized Tariff Schedule (HTS), the general rate is 6.5% ad valorem. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty rate.
Are there preferential duty rates available for HS code 390931 under trade agreements?
Yes, preferential duty rates are often available for HS code 390931 under various Free Trade Agreements (FTAs). For example, under the US HTS, duty-free entry (0% ad valorem) is often granted to goods originating from countries such as Australia (AU), Canada (CA), Chile (CL), South Korea (KR), Mexico (MX), and Singapore (SG), among others, provided they meet the rules of origin stipulated in the respective agreements. Importers must ensure they have the necessary proof of origin documentation to claim these preferential rates.
How is the import duty for HS code 390931 calculated, and can you provide an example?
The import duty for HS code 390931 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 6.50% ad valorem and you import 1,000 kg of amino-resins valued at $5,000 USD, the duty would be calculated as follows: Duty = 6.50% of $5,000 USD = 0.065 * $5,000 = $325 USD. If the tariff also includes a specific duty (e.g., per kilogram), the total duty would be the higher of the ad valorem or specific duty, or a combination, depending on the tariff's structure.
What are the key classification criteria for goods falling under HS code 390931, 'Other amino-resins'?
HS code 390931 covers amino-resins not specifically listed under other headings within Chapter 39. This includes resins formed by the reaction of aldehydes with compounds containing amino groups, such as urea, thiourea, or melamine, that are not elsewhere specified. Key classification criteria focus on the chemical composition (presence of amino groups and their reaction products) and the specific application or form if it distinguishes them from other amino-resins like urea or melamine resins (which have their own HS codes). If a resin has properties of multiple categories, the classification is determined by the 'General Rules for the Interpretation of the Harmonized System' (GRI), often prioritizing the most specific description or the material that gives the product its essential character.
What documentation is typically required for importing goods classified under HS code 390931?
Standard import documentation for HS code 390931 generally includes a commercial invoice, packing list, and bill of lading or air waybill. To claim preferential duty rates under FTAs, a Certificate of Origin (or other acceptable proof of origin) is essential. Depending on the importing country and the specific nature of the amino-resins, additional documentation might be required, such as a Material Safety Data Sheet (MSDS) for safety compliance, or specific declarations regarding chemical composition or intended use. Customs brokers should verify the precise requirements with the importing country's customs authority.