HS 391120 Poly(1,3-phenylene methylphosphonate)
Quick Answer: Poly(1,3-phenylene methylphosphonate) imported under HS 391120 enters the UK at 0.00%, the EU at 6.50%, and the US at 6.5% ad valorem or 2.2¢/kg + 33.5% depending on origin. This classification covers polymers of 1,3-phenylene methylphosphonate, a type of organophosphorus polymer. Importers should note the significant duty rate variations across major markets, particularly the preferential rates available in the US for certain trading partners. Understanding these differences is crucial for accurate landed cost calculations and supply chain optimization. CustomTariffs aggregates this data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3911200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3911200000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3911200000 | 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 3911.20?
Imports of Poly(1,3-phenylene methylphosphonate) 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 to Classify This HS Code?
What products does HS 391120 cover?
This subheading covers poly(1,3-phenylene methylphosphonate), a specific type of polymer falling under heading 3911, which pertains to petroleum resins, hydrocarbon resins, and other unspecified polymers of heading 3901 to 3910, in primary forms. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this classification is for polymers where the phosphonate group is a key structural element. Official tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, confirm this specific chemical entity is classified here when in its primary form, such as powders, granules, or bulk liquid.
What falls outside HS 391120?
The following products are excluded from HS 391120: polymers of heading 3901 to 3910 that do not contain the specific phosphonate structure, such as polyethylene or polypropylene. Also excluded are finished or semi-finished articles made from poly(1,3-phenylene methylphosphonate), such as molded parts or fabricated components, which would be classified under their respective headings based on their function or material. Mixtures containing poly(1,3-phenylene methylphosphonate) where it is not the predominant polymer or where other components impart distinct characteristics may also fall under different classifications.
What are common classification mistakes for HS 391120?
A common error is misclassifying this specific phosphonate polymer with other phosphorus-containing organic compounds or general resins under heading 3911. Importers may overlook the precise chemical structure required by the subheading's description. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. Failure to verify the exact chemical name and structure against the WCO's nomenclature can lead to incorrect classification, potentially resulting in incorrect duty payments or compliance issues.
How should importers classify products under HS 391120?
The correct procedure for classifying products under HS 391120 involves a thorough review of the product's technical specifications and chemical composition. Importers and customs brokers must obtain a detailed chemical analysis or manufacturer's declaration confirming the presence and structure of poly(1,3-phenylene methylphosphonate). Cross-referencing this information with the WCO Harmonized System Explanatory Notes and national tariff schedules, such as the UK Trade Tariff, is crucial. If uncertainty remains, seeking a binding ruling from customs authorities is recommended.
How is the duty calculated for products under HS 391120?
A shipment of 1,000 kilograms of poly(1,3-phenylene methylphosphonate) declared at a customs value of $15,000 USD would attract a US duty of $750.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($15,000 USD × 0.05 = $750.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 3911.90.90, which often covers specific polymers not otherwise enumerated under heading 3911.
Which trade agreements reduce duties for HS 391120?
Several free trade agreements may reduce the applicable duty rate for HS 391120, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may benefit from a duty rate of Free. The United States also offers preferential rates under the Generalized System of Preferences (GSP) for eligible developing countries, potentially reducing the duty to Free or a lower percentage. To claim these preferences, a valid USMCA Certificate of Origin or a GSP Form A, depending on the origin country and agreement, is typically required by US Customs and Border Protection.
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FAQ
What are the typical import duty rates for HS code 391120, 'Poly(1,3-phenylene methylphosphonate)', in the United States?
For imports into the United States, the Most Favored Nation (MFN) duty rate for HS code 391120 is 6.5% ad valorem. However, preferential duty rates may apply under various trade agreements. For example, goods originating from countries like Australia (AU), Chile (CL), or South Korea (KR) may benefit from reduced or free entry, depending on the specific terms of their respective trade agreements with the US. It is crucial to verify the country of origin and consult the Harmonized Tariff Schedule of the United States (USHTS) for the most current and applicable rates.
How is the import duty for Poly(1,3-phenylene methylphosphonate) calculated if it has a specific rate like 2.2¢/kg + 33.5% ad valorem?
When a duty rate is a combination of a specific rate (per unit of weight) and an ad valorem rate (based on value), the total duty is the sum of both components. For example, if a shipment of 100 kg of Poly(1,3-phenylene methylphosphonate) has a declared value of $5,000 USD, and the duty rate is 2.2¢/kg + 33.5% ad valorem:
Specific Duty: 100 kg * $0.022/kg = $2.20 USD Ad Valorem Duty: 0.335 * $5,000 USD = $1,675.00 USD Total Duty: $2.20 USD + $1,675.00 USD = $1,677.20 USD
This calculation method is common for certain chemical products and requires precise weight and value declarations.
What are the classification criteria for Poly(1,3-phenylene methylphosphonate) under HS code 391120?
HS code 391120 falls under Chapter 39 of the Harmonized System, which covers 'Plastics and articles thereof.' Specifically, it is within heading 3911, 'Petroleum resins, hydrocarbon resins, and similar polycondensation products, not elsewhere specified or included.' Poly(1,3-phenylene methylphosphonate) is classified here as it is a synthetic polymer derived from polycondensation and is not specifically listed under other headings in Chapter 39. The key is that it is a product of polycondensation and fits the description of similar resins. Verification with the WCO's Explanatory Notes or national tariff schedules is recommended for definitive classification.
Are there specific documentation requirements for importing Poly(1,3-phenylene methylphosphonate) under HS 391120?
While standard import documentation such as a commercial invoice, packing list, and bill of lading are always required, importing chemicals like Poly(1,3-phenylene methylphosphonate) may necessitate additional documentation. Depending on the importing country's regulations and the specific chemical's properties, a Certificate of Origin might be needed to claim preferential duty rates. Furthermore, some countries may require safety data sheets (SDS) or chemical registration compliance (e.g., REACH in the EU) to ensure the product meets health, safety, and environmental standards. Importers should consult the customs authorities of the destination country for a comprehensive list of required documents.
Which major trade agreements offer preferential duty rates for HS code 391120, and how can importers claim these benefits?
Several trade agreements can provide preferential duty rates for HS code 391120. For instance, agreements like the US-Korea Free Trade Agreement (KORUS) or the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may offer reduced or zero duties for goods originating from member countries. To claim these benefits, importers must provide a valid Certificate of Origin (COO) issued by the exporter or producer, certifying that the goods meet the rules of origin stipulated in the relevant trade agreement. The COO must be presented to customs at the time of import. It is essential to consult the specific text of each trade agreement and the importing country's customs regulations for detailed eligibility criteria and documentation requirements.