Customs Tariff of Canada · tariff item · HS 3907.91
3907.91.00.00: Unsaturated polyester resins: Polyacetals, other polyethers and epoxide resins: other polyesters, unsaturated
Unsaturated polyester resins
✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026
- 3907 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.
- 39079 Other polyesters:
- 3907.91.00 Unsaturated
- 3907.91.00.00 Unsaturated
What you pay
Importing into Canada
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
3907.91 Polyacetals, other polyethers and epoxide resins: other polyesters, unsaturated
UK Free – 6% Third-country duty 3 tariff lines · average 2% 
EU 6.5% Third-country duty 2 tariff lines 
Türkiye 6.5% Third-country duty 2 tariff lines 
USA Free – 6.5% General (MFN) 3 tariff lines · average 4.1% 
Mexico Free – 35% General (MFN) 2 tariff lines · average 17.5% 
Brazil 20% General (MFN) 1 tariff line 
Argentina 12.6% General (MFN) 3 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 2 tariff lines · average 2.5% 
Japan 3.1% General (MFN) 1 tariff line 
Taiwan 2.5% General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 3% General (MFN) 2 tariff lines 
Nigeria 5% General (MFN) 1 tariff line Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N303296 U.S. CBP
The tariff classification of Radpar AD-032 from Japan
- N273662 U.S. CBP
The tariff classification of a thermal spray powder from Germany
- 600010228 HMRC
Castor Polyol Chemically modified castor oil use: production of polyurethane The product is packaged in 1000kg IBC's or 200kg drums
- 600010353 HMRC
Castor polyol D-1145 Chemically modified castor oil use: production of polyurethane The product is packaged in 1000kg IBCs or 200kg drums
Legal notes
In the Customs Tariff of Canada, 3907.91.00.00 is one of 1 line under subheading 3907.91, polyacetals, other polyethers and epoxide resins: other polyesters, unsaturated.
The MFN tariff rate is free, and quantities are declared in KGM.
For the same subheading, the UK duty is 0%–6%, the EU duty is 6.5%, the Türkiye duty is 6.5%, the US duty is 0%–6.5%, the Mexico duty is 0%–35%, the Brazil duty is 20%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is 3.1%, the Taiwan duty is 2.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 3% and the Nigeria duty is 5%.
Canada imported goods of subheading 3907.91 worth US$155m in 2024; the largest supplier was the United States.
Questions and answers
What is the Canada import duty for tariff item 3907.91.00.00?
The MFN tariff rate in the Customs Tariff of Canada is free; the supplementary unit is KGM. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Canada import these goods from?
For subheading 3907.91 as a whole, the largest supplier in 2024 was the United States (US$143m), followed by China.