Harmonized Tariff Schedule of the United States · HTS code · HS 3907.91
3907.91.50: Unsaturated polyester resins: Polyacetals, other polyethers and epoxide resins: other polyesters, unsaturated, 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
- 3907 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms:
- Other polyesters:
- 3907.91 Unsaturated:
- 3907.91.50 Other
What you pay
Importing into USA
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 scheme | Countries | Rate |
|---|---|---|
| General (MFN) | — | 6.5% |
| US–Australia FTA AU | Australia | Free |
| US–Bahrain FTA BH | Bahrain | Free |
| US–Chile FTA CL | Chile | Free |
| US–Colombia TPA CO | Colombia | Free |
| US–Israel FTA IL | Israel | Free |
| US–Jordan FTA JO | Jordan | Free |
| US–Korea FTA KR | South Korea | Free |
| US–Morocco FTA MA | Morocco | Free |
| US–Oman FTA OM | Oman | Free |
| CAFTA-DR P | Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua | Free |
| US–Panama TPA PA | Panama | Free |
| US–Peru TPA PE | Peru | Free |
| USMCA S | Canada, Mexico | Free |
| US–Singapore FTA SG | Singapore | Free |
| Column 2 | Cuba, North Korea, Russia, Belarus | 15.4¢/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
- 3907.91.20Polyacetals, other polyethers and epoxide resins: other polyesters, unsaturated, allyl resins, allyl resins, uncompounded
- 3907.91.40Polyacetals, other polyethers and epoxide resins: other polyesters, unsaturated, allyl resins, other
- 3907.91.50Polyacetals, other polyethers and epoxide resins: other polyesters, unsaturated, other
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.
- N273662 U.S. CBP
The tariff classification of a thermal spray powder from Germany
Legal notes
HTS code 3907.91.50 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 3907.91 (polyacetals, other polyethers and epoxide resins: other polyesters, unsaturated).
The general duty is 6.5%, 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$181m in 2024; the largest supplier was Canada.
Questions and answers
What is the USA import duty for HTS code 3907.91.50?
The general duty in the Harmonized Tariff Schedule of the United States is 6.5%; 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 3907.91.50 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$87m), followed by South Korea.