HS 391110 Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes
Quick Answer: Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes imported under HS 391110 enter the UK duty-free, the EU at 6.50% ad valorem, and the US at 6.1% ad valorem (MFN). This classification covers synthetic resins derived from petroleum or coal tar, specifically those based on coumarone and indene, as well as resins made from terpenes. These materials are often used in adhesives, coatings, and printing inks. Importers should be aware of the significant duty rate disparity between the UK and the EU, and the US MFN rate. CustomTariffs aggregates this information, highlighting the importance of verifying specific rates based on country of origin and any applicable preferential trade agreements.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3911100000 | 0.00 % | — | — |
| 3911100081 | 0.00 % | — | — |
| 3911100010 | 0.00 % | — | — |
| 3911100090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3911100000 | 6.50 % | — | — |
| 3911100081 | 6.50 % | — | — |
| 3911100090 | 6.50 % | — | — |
| 3911100010 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3911100000 | 6.1% | 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 3911.10?
Imports of Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes 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 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 to Classify This HS Code?
What products does HS 391110 cover?
This subheading covers petroleum resins, coumarone, indene or coumarone-indene resins, and polyterpenes, as defined by the World Customs Organization's Harmonized System Nomenclature. These are typically synthetic resins derived from petroleum or coal tar fractions, characterized by their solubility in certain organic solvents and their use as binders, tackifiers, or modifiers in various industrial applications. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm their inclusion when they are in primary forms or shapes.
What falls outside HS 391110?
The following products are excluded from HS 391110: natural resins, modified natural resins, and products of heading 3901 to 3910, which cover other types of plastics and synthetic polymers. For instance, unmodified terpene resins derived solely from natural sources, or synthetic polymers not specifically listed as petroleum resins, coumarone, indene, coumarone-indene, or polyterpenes, would be classified elsewhere. Products that have undergone significant further processing beyond primary forms are also typically excluded.
What are common classification mistakes for HS 391110?
A common error is misclassifying modified resins or mixtures. According to General Rule of Interpretation (GRI) 3(b) of the Harmonized System, mixtures or composite goods are often classified according to the material or component that gives them their essential character. Importers may incorrectly classify a product containing petroleum resin as a finished good or a different type of polymer if the resin is not the primary component or does not impart the essential characteristic.
How should importers classify products under HS 391110?
The correct procedure for classifying products under HS 391110 involves a thorough examination of the product's composition, physical form, and intended use. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and refer to explanatory notes from the WCO. Verifying that the product is indeed a petroleum resin, coumarone, indene, coumarone-indene resin, or polyterpene in its primary form is crucial for accurate classification.
How is the duty calculated for products under HS 391110?
A shipment of 1,000 kilograms of "Petroleum Resin C9" 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 customs value ($2,500 USD × 0.05 = $125.00). This rate is published in the USITC Harmonized Tariff Schedule for subheading 391110.0000.
Which trade agreements reduce duties for HS 391110?
Several free trade agreements may reduce the applicable duty rate for HS 391110, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico may enter the United States duty-free. To claim this preference, a valid Certificate of Origin or a self-certified origin statement is typically required. Other agreements might offer reduced rates for specific origin countries, but USMCA is a prominent example for North American trade.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 391110 (Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes)?
The Most Favored Nation (MFN) duty rate for HS code 391110 in the United States is 6.5% ad valorem. However, preferential duty rates are available for goods imported from countries with which the U.S. has a Free Trade Agreement (FTA). For example, under the USMCA, goods from Canada and Mexico may be eligible for free entry if they meet the rules of origin. Always consult the latest Harmonized Tariff Schedule of the United States (HTSUS) for the most current rates and specific conditions. You can find this information on the U.S. International Trade Commission (USITC) website.
How is the duty calculated for HS code 391110 if it's not solely ad valorem?
While many entries under HS 391110 are subject to ad valorem duties (a percentage of the value), some specific subheadings or countries of origin might have compound duties, which involve both an ad valorem rate and a specific duty (e.g., per kilogram). For instance, if a product under a specific tariff line had a duty of 15.4¢/kg + 49% ad valorem, and you imported 100 kg valued at $1,000, the calculation would be: (100 kg * $0.154/kg) + (0.49 * $1,000) = $15.40 + $490.00 = $505.40. It is crucial to verify the exact duty calculation method for the specific country of origin and the precise tariff line being used.
What are the key classification criteria for resins under HS code 391110?
HS code 391110 covers petroleum resins, coumarone, indene or coumarone-indene resins, and polyterpenes. The primary classification criteria revolve around the chemical nature and origin of the resin. Petroleum resins are typically derived from the polymerization of C5 and C9 fractions from petroleum cracking. Coumarone-indene resins are produced from coal tar fractions. Polyterpenes are derived from terpenes, often found in pine trees. Importers must ensure the product's technical specifications and origin align with the Chapter 39 notes and the specific descriptions within the tariff schedule to ensure correct classification.
Which trade agreements commonly offer preferential duty rates for HS code 391110 into the United States?
Several trade agreements can provide preferential duty rates for goods classified under HS code 391110 when imported into the United States. These include the United States-Mexico-Canada Agreement (USMCA), agreements with countries like Australia (AU), Bahrain (BH), Chile (CL), Singapore (SG), and South Korea (KR). Goods originating from these countries may be eligible for duty-free entry or reduced rates, provided they meet the specific rules of origin outlined in each respective agreement. Always check the HTSUS for the specific preferential rate codes (e.g., A*, AU, CL, KR, SG) associated with this HS code.
What documentation is typically required for importing goods under HS code 391110?
Standard import documentation is required for goods classified under HS code 391110. This typically includes a commercial invoice, packing list, and bill of lading or air waybill. For preferential duty claims under Free Trade Agreements, a Certificate of Origin (or a declaration on the invoice, depending on the agreement) is essential. Depending on the specific product and its end-use, additional documentation such as a Safety Data Sheet (SDS) or chemical analysis may be requested by U.S. Customs and Border Protection (CBP) to verify classification and compliance with U.S. regulations.