HTS tariff line · chapter 39
3909.40.00
Amino-resins, phenolic resins and polyurethanes, in primary forms: phenolic resins
Analysis
HTS 3909.40.00 covers amino-resins, phenolic resins and polyurethanes, in primary forms: phenolic resins under heading 3909 (amino-resins, phenolic resins and polyurethanes, in primary forms).
Rates on the nearby lines range from duty-free to 6.5%. The costliest confusion would be with 3909.50.10 (polyurethanes: elastomeric) at duty-free, a difference of 6.5 points on the customs value.
The general duty rate is 6.5% of the customs value, which is above most the rates in chapter 39 (86th percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $650 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 13 others can enter duty-free instead of paying 6.5%. 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.
Census statistics map these goods to NAICS 325211 (Plastics Material and Resin Manufacturing), an industry of 1,285 US establishments employing 88,827 people, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3909.10.00 | Urea resins; thiourea resins | 6.5% |
| 3909.20.00 | Amino-resins, phenolic resins and polyurethanes, in primary forms: melamine resins | 6.5% |
| 3909.31.00 | Poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI) | 6.5% |
| 3909.39.00 | Other amino-resins: other | 6.5% |
| 3909.50.10 | Polyurethanes: elastomeric | Free |
| 3909.50.20 | Polyurethanes: cements | 2.1% |
| 3909.50.50 | Polyurethanes: other | 6.3% |