HS 390939 Other
Quick Answer: Other synthetic polymers, in primary forms, imported under HS 390939 enters 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 residual classification applies to synthetic polymers not specifically enumerated in preceding headings within Chapter 39, such as certain polyamides or polyurethanes in granular or powder form. Importers should carefully review the specific composition and form of their goods to ensure accurate classification, as misclassification can lead to incorrect duty assessments. CustomTariffs aggregates this data, highlighting the need for due diligence in verifying applicable rates and potential trade agreement benefits.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3909390000 | 6.00 % | — | — |
| 3909390090 | 6.00 % | — | — |
| 3909390010 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3909390000 | 6.50 % | — | — |
| 3909390010 | 6.50 % | — | — |
| 3909390090 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3909390000 | 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 3909.39?
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, 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 390939 cover?
This subheading covers other amino-resins, whether or not chemically modified, not elsewhere specified or included. According to the World Customs Organization's Harmonized System Nomenclature, Heading 3909 encompasses amino-resins, phenolic resins and other synthetic polymers, including their preparations not elsewhere specified or included. Subheading 390939 specifically captures those amino-resins that do not fall under more specific subheadings within 3909, such as urea-formaldehyde or melamine-formaldehyde resins, when they are not specifically classified elsewhere due to their form or intended use.
What falls outside HS 390939?
The following products are excluded from HS 390939: amino-resins that are specifically enumerated in other subheadings of Heading 3909, such as urea-formaldehyde resins (3909.10) or melamine-formaldehyde resins (3909.20). Also excluded are products classified under Heading 3907 (e.g., polyethers, epoxy resins, polycarbonates) or Heading 3908 (polyamides). Furthermore, finished articles made from these resins, such as molded plastic articles, would typically be classified under their respective headings based on the material and function, rather than as the resin itself.
What are common classification mistakes for HS 390939?
A common error is misclassifying preparations or mixtures containing amino-resins under this subheading when they should be classified based on their primary characteristic or intended use, as per General Interpretative Rule 3. For instance, a formulated adhesive containing a significant proportion of an amino-resin might be classified as an adhesive (Chapter 35) rather than the resin itself. Another mistake involves classifying modified amino-resins that have specific uses or properties under a more general heading, overlooking the specific nature of the modification and its impact on classification.
How should importers classify products under HS 390939?
The correct procedure for classifying products under HS 390939 involves a thorough examination of the product's chemical composition and its specific form. Importers must consult the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, and review the explanatory notes to Heading 3909. It is crucial to determine if the product is an amino-resin and if it is not specifically covered by a more precise subheading within 3909 or another chapter, considering the General Rules for the Interpretation of the Harmonized System.
How is the duty calculated for products under HS 390939?
A shipment of 1,000 kilograms of a specialized poly(melamine-urea-formaldehyde) resin, declared at a customs value of $5,000 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 3.7% ad valorem for this specific "other" amino-resin, the duty would be $185.00 USD (3.7% × $5,000). This calculation is based on the ad valorem rate applied to the declared customs value, as published in the USITC Harmonized Tariff Schedule under HTS code 3909.39.0000.
Which trade agreements reduce duties for HS 390939?
Several free trade agreements may reduce the applicable duty rate for HS 390939, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can achieve a duty rate of Free. To claim this preference, a compliant origin declaration is required, typically a self-certified statement on the commercial invoice or a separate document. While not universally applicable to all "other" amino-resins, specific preferential rates might exist for certain countries under the Generalized System of Preferences (GSP) program, requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 390939 (Other amino-resins, phenolic resins and other synthetic polymers, primary forms, n.e.p.)?
The Most Favored Nation (MFN) duty rate for HS code 390939 is generally 6.00% or 6.50% ad valorem in the United States. However, preferential duty rates can significantly reduce or eliminate these duties for goods originating from countries with trade agreements. For instance, under certain agreements (e.g., with Australia (AU), South Korea (KR), Singapore (SG)), the duty rate can be Free. It is crucial to consult the latest USITC tariff schedule for the specific rate applicable to your country of origin.
How is the import duty for HS code 390939 calculated, and can you provide an example?
Import duty for HS code 390939 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% and you import a shipment valued at $10,000 USD, the import duty would be $10,000 USD * 0.0650 = $650 USD. If the duty were based on a specific rate (e.g., per kilogram), the calculation would be rate per unit × quantity. Always verify the applicable duty basis (ad valorem or specific) and rate for your specific import.
What are the classification criteria for products falling under HS code 390939?
HS code 390939 covers 'Other' amino-resins, phenolic resins, and other synthetic polymers, in primary forms, not elsewhere specified or included. This means that if a synthetic polymer resin does not fit into more specific subheadings within Chapter 39 (e.g., specific types of polyamides, polyurethanes, or epoxides), and it is not a finished product, it will likely be classified under 390939. The key is that it must be a synthetic polymer in its primary form (e.g., powders, granules, pellets, liquids, or pastes) and not a manufactured article.
Which trade agreements commonly offer preferential duty rates for HS code 390939?
Several trade agreements can provide preferential duty rates, often resulting in Free entry, for goods classified under HS code 390939. Examples include agreements with countries such as Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG), among others listed with 'Free' rates. Importers must ensure they have the necessary documentation, such as a Certificate of Origin, to claim these preferential rates and must verify the specific terms and conditions of each trade agreement.
What documentation is typically required for importing goods under HS code 390939?
Standard import documentation for HS code 390939 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to claim preferential duty rates under trade agreements, a valid Certificate of Origin (COO) is usually required. Depending on the specific product and its intended use, additional certifications or permits related to chemical safety, environmental regulations, or specific industry standards might be necessary. Always consult with your customs broker and review the latest import requirements for the destination country.