HS 390950 Polyurethanes
Quick Answer: Polyurethanes imported under HS 390950 enter the UK at 6.00%, the EU at 6.50% (for certain types), and the US at 20% (for certain types) under MFN rates. This HS code encompasses polymers of urethane, which are versatile plastics used in a wide array of applications including foams, coatings, adhesives, and elastomers. Key trade considerations include the specific form of the polyurethane (e.g., liquid, solid, or in powder form) which can influence classification and duty rates within subheadings. Importers and customs brokers should consult official tariff schedules for precise rates applicable to their specific product and destination market. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3909500000 | — | — | — |
| 3909509000 | 6.00 % | — | — |
| 3909509030 | 6.00 % | — | — |
| 3909509090 | 6.00 % | — | — |
| 3909501000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3909500000 | — | — | — |
| 3909501000 | 0.00 % | — | — |
| 3909509000 | 6.50 % | — | — |
| 3909509020 | 6.50 % | — | — |
| 3909509030 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3909501000 | Free | — | ["kg"] |
| 3909505000 | 6.3% | Free (17 programs) | ["kg"] |
| 390950 | — | — | — |
| 3909502000 | 2.1% | 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 3909.50?
Imports of Polyurethanes 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 390950 cover?
This subheading covers polyurethanes, which are polymers derived from the reaction of polyols with diisocyanates or isocyanates. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses a wide range of polyurethane materials in their primary forms, including resins, prepolymers, and finished or semi-finished articles not specifically classified elsewhere. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail, generally including polyurethane elastomers, foams, and coatings when presented as raw materials or in basic forms.
What falls outside HS 390950?
The following products are excluded from HS 390950: finished articles of polyurethane such as footwear (Chapter 64), apparel (Chapter 61 or 62), or furniture (Chapter 94). Additionally, polyurethane in the form of dispersions, solutions, or emulsions, or as part of composite materials where polyurethane is not the sole or principal constituent, may be classified under different headings. For instance, polyurethane adhesives are typically found in heading 3506, and polyurethane paints and varnishes are classified under heading 3208 or 3209.
What are common classification mistakes for HS 390950?
A common error is misclassifying polyurethane-based products that are more specifically defined by their end-use or form. For example, polyurethane foam used as insulation in a finished building panel might be classified with the panel itself, not as raw polyurethane. Adherence to General Interpretative Rule 1 and Rule 3 of the Harmonized System is crucial; the most specific heading or subheading should be chosen. Importers may also incorrectly classify polyurethane compounds that are primarily intended for use as adhesives or sealants under this heading.
How should importers classify products under HS 390950?
The correct procedure for classifying products under HS 390950 involves a thorough examination of the product's chemical composition and physical form. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff. Key considerations include whether the product is a polyurethane in its primary form and not specifically covered by a more precise heading. Reviewing product data sheets and technical specifications is essential to confirm the material's identity and intended use.
How is the duty calculated for products under HS 390950?
A shipment of 1,000 kilograms of polyurethane prepolymer for coatings, declared at a customs value of $5,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.03 = $150.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 390950.0000.
Which trade agreements reduce duties for HS 390950?
Several free trade agreements may reduce the applicable duty rate for HS 390950, 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. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates. To claim these preferences, importers typically require a self-certified origin statement or a certificate of origin, depending on the specific agreement and jurisdiction, for goods originating from beneficiary countries.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 390950 (Polyurethanes) into major markets like the US, EU, and UK?
Import duty rates for HS code 390950, covering polyurethanes, vary by country. For example, under the US Harmonized Tariff Schedule (USHTS), the general Most Favored Nation (MFN) rate is often 6.5% ad valorem. In the European Union, the TARIC system typically shows a rate of 6.5% ad valorem for most non-preferential imports. The UK Trade Tariff also generally lists a rate of 6.5% ad valorem. It is crucial to consult the specific tariff schedule of the importing country at the time of import, as rates can change and preferential agreements may apply.
How is the import duty for polyurethanes (HS 390950) calculated, and can you provide an example?
Import duty for HS code 390950 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of polyurethane is valued at $10,000 USD and the MFN duty rate is 6.5%, the import duty would be $10,000 * 0.065 = $650 USD. Some countries may also apply specific duties based on weight or volume, or a combination of ad valorem and specific duties. Always verify the exact duty calculation basis with the importing country's customs authority.
What are the classification criteria to ensure a product is correctly classified under HS code 390950?
HS code 390950 covers 'Polyurethanes, in primary forms'. This means the classification applies to polyurethane in its basic, unshaped forms, such as powders, granules, blocks, or liquids, before they are further processed into specific articles. The key criterion is that the material must be chemically identified as a polyurethane, which is a polymer formed by the reaction of a polyol with a diisocyanate or polyisocyanate. Products that have undergone significant processing or are shaped into specific end-use articles (e.g., polyurethane foam sheets, molded polyurethane parts) would likely be classified under different HS codes based on their specific form or function.
Are there any preferential duty rates for polyurethanes (HS 390950) under common trade agreements, such as USMCA or EU trade deals?
Yes, preferential duty rates can significantly reduce or eliminate duties for polyurethanes (HS 390950) under various trade agreements. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating polyurethane goods may benefit from reduced or zero duty rates. Similarly, the EU has numerous Free Trade Agreements (FTAs) with countries worldwide, which can provide preferential treatment. To claim preferential treatment, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and possess the required proof of origin documentation, such as a certificate of origin or a declaration by the exporter.
What documentation is typically required when importing polyurethanes under HS code 390950?
Standard documentation for importing polyurethanes (HS 390950) includes a commercial invoice detailing the value, quantity, and description 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 polyurethane (e.g., if it contains certain hazardous components or is intended for specific regulated uses), additional documents may be required. These could include a certificate of origin (especially if claiming preferential duty rates), safety data sheets (SDS), or specific import permits. It is advisable to consult the customs regulations of the destination country and work with a customs broker to ensure all necessary documentation is in order.