Harmonized Tariff Schedule of the United States · HTS code · HS 3907.91

3907.91.40

3907.91.40: Unsaturated polyester resins: Polyacetals, other polyethers and epoxide resins: other polyesters, unsaturated, allyl resins, other

Unsaturated polyester resins

Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 3907 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms:
  2. Other polyesters:
  3. 3907.91 Unsaturated:
  4. Allyl resins:
  5. 3907.91.40 Other

What you pay

Importing into USA

Customs duty 5.8% standard rate depends on the country of origin
Additional duties and charges 1 additional measure
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 25%
    Applies to goods from
    China
    In force
    from 23 August 2018
    Legal act
    HTSUS 9903.88.02

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—5.8%
US–Australia FTA AUAustraliaFree
US–Bahrain FTA BHBahrainFree
US–Chile FTA CLChileFree
US–Colombia TPA COColombiaFree
US–Israel FTA ILIsraelFree
US–Jordan FTA JOJordanFree
US–Korea FTA KRSouth KoreaFree
US–Morocco FTA MAMoroccoFree
US–Oman FTA OMOmanFree
CAFTA-DR PCosta Rica, Dominican Republic, El Salvador, Guatemala, Honduras, NicaraguaFree
US–Panama TPA PAPanamaFree
US–Peru TPA PEPeruFree
USMCA SCanada, MexicoFree
US–Singapore FTA SGSingaporeFree
Column 2Cuba, North Korea, Russia, Belarus15.4¢/kg + 45%

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

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 Canada Free Third-country duty 1 tariff line Mexico Free – 35% Third-country duty 2 tariff lines · average 17.5% Brazil 20% Third-country duty 1 tariff line Argentina 12.6% Third-country duty 3 tariff lines Peru Free Third-country duty 1 tariff line New Zealand Free – 5% Third-country duty 2 tariff lines · average 2.5% Japan 3.1% Third-country duty 1 tariff line Taiwan 2.5% Third-country duty 1 tariff line GCC 5% Third-country duty 1 tariff line Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line North Macedonia 3% Third-country duty 2 tariff lines Nigeria 5% Third-country duty 1 tariff line

USA lines: 3907.91

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 18 March 2019 · 3907.91.20.00

    The tariff classification of Radpar AD-032 from Japan

  • N273662 U.S. CBP 25 March 2016 · 3907.91.50.00

    The tariff classification of a thermal spray powder from Germany

  • 600010228 HMRC 26 June 2024 – 25 June 2027 · 3907 91 10 00

    Castor Polyol Chemically modified castor oil use: production of polyurethane The product is packaged in 1000kg IBC's or 200kg drums

  • 600010353 HMRC 26 June 2024 – 25 June 2027 · 3907 91 10 00

    Castor polyol D-1145 Chemically modified castor oil use: production of polyurethane The product is packaged in 1000kg IBCs or 200kg drums

Legal notes

Chapter notes: Chapter 39 →

In the Harmonized Tariff Schedule of the United States, 3907.91.40 is one of 3 lines under subheading 3907.91, polyacetals, other polyethers and epoxide resins: other polyesters, unsaturated.

The general duty is 5.8%, and quantities are declared in kg.

For the same subheading, the UK duty is 0%–6%, the EU duty is 6.5%, the Türkiye duty is 6.5%, the Canada duty is free, 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%.

The United States imported goods of subheading 3907.91 worth US$180.6m in 2024; the largest supplier was Canada.

Questions and answers

What is the USA import duty for HTS code 3907.91.40?

The general duty in the Harmonized Tariff Schedule of the United States is 5.8%; the supplementary unit is kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 3907.91.40 under US trade agreements?

Yes. The Special column reads “Free (A, AU, BH, CL, CO,D,E, IL, JO, KR, MA, OM,P, PA, PE,S, SG)”: the letters in brackets name the agreements and programmes that grant it.

Where does the United States import these goods from?

For subheading 3907.91 as a whole, the largest supplier in 2024 was Canada (US$87.1m), followed by South Korea.

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