HS 390940 Phenolic resins
Quick Answer: Phenolic resins imported under HS 390940 enter the UK at 0.00%, the EU at 0.00%, and the US at 6.5% ad valorem, with some countries receiving duty-free treatment. This code specifically covers phenolic resins, which are synthetic thermosetting polymers produced by the reaction of phenol with an aldehyde. These resins are widely used in applications requiring heat resistance, electrical insulation, and structural integrity, such as in adhesives, laminates, coatings, and molding compounds. Importers should be aware of the varying US duty rates and the potential for preferential treatment under specific trade agreements, as detailed in tariff databases like CustomTariffs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3909400000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3909400000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3909400000 | 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 3909.40?
Imports of Phenolic 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 15 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 390940 cover?
This subheading covers phenolic resins, which are synthetic resins produced by the reaction of phenol with an aldehyde, typically formaldehyde. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category includes both solid and liquid forms of these resins, whether or not they are modified. They are characterized by their thermosetting properties and are widely used in adhesives, laminates, coatings, and molding compounds.
What falls outside HS 390940?
The following products are excluded from HS 390940: resins that are not primarily phenolic in nature, such as urea-formaldehyde resins (classified under 390920) or melamine-formaldehyde resins (also classified under 390920). Additionally, finished articles made from phenolic resins, such as molded plastic components or laminated sheets, are classified according to their specific form and function, not as the raw resin itself. Products that are merely mixtures containing phenolic resins but where the resin is not the principal component are also excluded.
What are common classification mistakes for HS 390940?
A common error is misclassifying modified phenolic resins or mixtures. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If a product is a mixture or composite material, GRI 3 often applies. For instance, a phenolic resin blended with significant amounts of other polymers or fillers might be classified elsewhere if the phenolic resin is no longer the essential character of the product, or if it falls under a more specific heading for composite materials.
How should importers classify products under HS 390940?
The correct procedure for classifying products under HS 390940 involves a thorough examination of the product's chemical composition and its primary function. Importers and customs brokers should consult the WCO Harmonized System Explanatory Notes and the specific tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff. Key considerations include identifying the base resin and any significant modifications or additives to ensure it meets the definition of a phenolic resin.
How is the duty calculated for products under HS 390940?
A shipment of 1,000 kilograms of liquid phenolic resin for use in plywood manufacturing, 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 declared value ($2,500 USD × 0.05 = $125.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 3909400000.
Which trade agreements reduce duties for HS 390940?
Several free trade agreements may reduce the applicable duty rate for HS 390940, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating phenolic resins from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for originating goods from certain developing countries, typically requiring a GSP Form A.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the import duty rates for HS code 390940 (Phenolic resins) into the United States?
Under the Harmonized Tariff Schedule of the United States (USHTS), phenolic resins are generally classified under HS code 390940. The Most Favored Nation (MFN) duty rate is 6.5% ad valorem. However, preferential duty rates may apply under various Free Trade Agreements (FTAs). For example, goods originating from Australia (AU) may receive a duty rate of Free. It is crucial to consult the latest USITC tariff schedule for specific product eligibility and origin requirements. Importers should be prepared to provide proof of origin to claim preferential treatment.
How is the import duty calculated for phenolic resins under HS 390940 when a specific duty rate is involved, such as 15.4¢/kg + 48% ad valorem?
When a duty calculation involves both a specific rate (per unit of weight or volume) and an ad valorem rate (based on value), the total duty is the sum of both components. For instance, if a shipment of 100 kg of phenolic resin is valued at $500, and the applicable duty rate is 15.4¢/kg + 48% ad valorem, the calculation would be: (100 kg * $0.154/kg) + (0.48 * $500) = $15.40 + $240.00 = $255.40. This combined duty structure is common for certain chemical products. Importers must accurately declare both the quantity and the value of the goods.
What are the key classification criteria for phenolic resins under HS code 390940, and what documentation is typically required?
Phenolic resins are synthetic resins obtained by the reaction of phenols with aldehydes. HS code 390940 specifically covers 'Phenolic resins'. Classification hinges on the chemical composition and the manufacturing process. Importers should ensure their product meets the definition of a phenolic resin. Essential documentation includes a commercial invoice, packing list, bill of lading, and a Certificate of Origin. For specific trade agreements, additional documentation may be required to substantiate the origin of the goods. Customs brokers play a vital role in ensuring all documentation aligns with the declared classification.
Which common trade agreements offer preferential duty rates for HS code 390940, and what is the general impact on importers?
Several trade agreements can provide preferential duty rates for HS code 390940. For example, agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) often list this HS code with a 'Free' duty rate. This means importers from these countries, provided the goods meet the rules of origin, can avoid paying the standard MFN duty. The impact is a significant reduction in landed cost, making imports more competitive. Importers must verify the specific terms and conditions of each agreement, including rules of origin and required documentation, to benefit from these reduced rates.
Are there any specific considerations for importing phenolic resins into the European Union under the TARIC system that differ from US or UK tariffs?
The EU's TARIC (Integrated Tariff of the European Union) system classifies phenolic resins under various subheadings within Chapter 39. While the general description might align, specific subheadings and their associated duty rates can differ. For instance, some phenolic resins might fall under 3909.40.00, with duty rates varying based on origin and specific product characteristics. The EU also imposes specific regulations related to chemical imports, such as REACH (Registration, Evaluation, Authorisation and Restriction of Chemicals). Importers must consult the official TARIC database for the precise classification and any applicable duties, taxes, and regulatory requirements for their specific phenolic resin product entering the EU.