HTS tariff line · chapter 39
3907.40.00
Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: polycarbonates
Analysis
HTS 3907.40.00 covers polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms… under heading 3907 (polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd…).
Neighbouring lines carry rates from duty-free to 6.5%, so the exact line matters. The widest gap is with 3907.99.20 (thermoplastic liquid crystal aromatic polyester copolymers), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 5.8 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 5.8%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The general duty rate is 5.8% of the customs value, which is in the middle of the rates in chapter 39 (61st percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $580 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3907.10.00 | Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: polyacetals | 6.5% |
| 3907.21.00 | Bis(polyoxyethylene) methylphosphonate | 6.5% |
| 3907.29.00 | Other polyethers: other | 6.5% |
| 3907.30.00 | Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: epoxide resins | 6.1% |
| 3907.50.00 | Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: alkyd resins | 6.5% |
| 3907.61.00 | Having a viscosity number of 78 ml/g or higher | 6.5% |
| 3907.69.00 | Poly(ethylene terephthalate): other | 6.5% |
| 3907.70.00 | Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: poly(lactic acid) | 6.5% |
| 3907.91.20 | Allyl resins, uncompounded | Free |
| 3907.91.40 | Allyl resins: other | 5.8% |
| 3907.91.50 | Unsaturated: other | 6.5% |
| 3907.99.20 | Thermoplastic liquid crystal aromatic polyester copolymers | Free |
| 3907.99.50 | Other: other | 6.5% |