HS Code 39.07 – Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms

HS code 3907 is a 4-digit heading in the Harmonized System that covers: Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. Heading 3907 encompasses a diverse and critical group of synthetic polymers in their primary forms, essential intermediates for countless manufacturing processes across global trade. This classification specifically covers polyacetals (POM), other polyethers (like PEEK, PEI), epoxide resins (epoxy), polycarbonates (PC), alkyd resins, polyallyl esters, and other polyesters (such as PET, PBT). 'Primary forms' typically refers to the raw, unprocessed states like liquids, pastes, granules, powders, flakes, blocks, and lumps, before significant shaping or further processing. These materials range from high-performance engineering plastics known for strength and heat resistance (e.g., polycarbonates, certain polyethers) to thermosetting resins used in composites and coatings (e.g., epoxies, alkyds, unsaturated polyesters). The scope is defined by the specific chemical structures of these polymers. Accurate classification under 3907 is paramount for trade compliance, directly impacting applicable duty rates, eligibility for preferential trade agreements, and adherence to chemical regulations (e.g., food contact approvals, environmental standards). Historically, the development of these polymers revolutionized industries from automotive and aerospace to packaging and construction. As part of Chapter 39 (Plastics and articles thereof), this heading represents the foundational chemical building blocks, distinguishing these specific polymers from other plastic types (e.g., polyolefins under 3901-3904) and from finished plastic articles.

Polyacetal granules, POM pellets, liquid epoxy resin, bisphenol A-based epoxy, polycarbonate pellets, PET granules for bottles, PBT chips for engineering plastics, unsaturated polyester resin (liquid), alkyd resin solution for paint, polyether ether ketone (PEEK) powder, polyetherimide (PEI) granules, polybutylene terephthalate (PBT) pellets, glycol-modified polyethylene terephthalate (PETG) flakes, epoxy novolac resin, polyester polyols, polycarbonate sheets (unprocessed blocks), polyether polyols, liquid polyether resins, polyallyl diglycol carbonate (ADC) monomer, thermoplastic polyurethanes (TPU) in pellet form (if considered a polyether derivative), cycloaliphatic epoxy resin, epoxy hardeners (if specifically mixed with the resin and still considered primary form), unsaturated polyester resin with styrene, polyethylene terephthalate (PET) flakes from recycling (if reprocessed into primary form).

Common misclassifications often occur due to improper identification of the specific polymer type or confusion over what constitutes 'primary forms'. Traders might mistakenly classify these under 3901-3904 (Polyolefins, PVC, Styrenes) if they are unsure of the resin's exact chemical identity, defaulting to more common plastics. Another frequent error is using 3906 ('Other primary plastics') when a specific classification like 3907 exists. Confusion also arises with 3920-3921 (Plates, sheets, film, strip of plastics) if the material, though still a raw material, has been processed beyond mere bulk primary forms into a basic shape like a simple sheet, even if intended for further processing by the end-user.

In 2025, the top exporters of HS code 3907 in UN Comtrade data were China ($13.6B, 22% of world exports), the United States ($5.1B) and Germany ($4.9B). World exports came to about $61.7B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

In 2025, the top importers of HS code 3907 in UN Comtrade data were China ($6.4B, 9.8% of world imports), the United States ($4.3B) and Germany ($4.1B). World imports came to about $65.4B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

HS code 3907 is a 4-digit heading under Chapter 39 of the Harmonized System. The first 2 digits (39) identify the chapter, and digits 3-4 (07) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.