HS code · 6-digit subheading
HS Code 3907.40 – Polycarbonates; in primary forms
HS code 3907.40 is the 6-digit subheading for polycarbonates, in primary forms. It is used for bisphenol A polycarbonate, optical grade polycarbonate, flame retardant polycarbonate, UV stabilized polycarbonate and polycarbonate granules.
What HS 3907.40 covers
This HS code covers polycarbonates (PC) in primary forms, such as granules, pellets, or powders. Polycarbonates are high-performance thermoplastics renowned for their outstanding impact strength, optical clarity, heat resistance, and dimensional stability. These properties make them an ideal material for applications requiring durability and transparency, often serving as a lightweight alternative to glass or metal. Key industries utilizing PC include automotive (headlamp lenses, dashboards), electronics (CDs/DVDs, phone casings), construction (glazing, roofing), medical devices, and eyewear. Major importers are typically countries with advanced manufacturing capabilities in these sectors, such as China, Germany, and the USA. Exporters often include nations with strong petrochemical and polymer production industries like Germany, Saudi Arabia, and the USA. The trade in polycarbonates is driven by the increasing demand for high-performance, lightweight, and durable materials across a wide range of consumer and industrial products.
- Covers
- Bisphenol A polycarbonate
- Optical grade polycarbonate
- Flame retardant polycarbonate
- UV stabilized polycarbonate
- Polycarbonate granules
- Polycarbonate pellets
- Sheet grade polycarbonate
- Examples
- Covestro Makrolon
- Sabic Lexan
- Teijin Panlite
- LG Chem Lupoy
Codes often confused with 3907.40
Common mistake. This code can be confused with 392061 (polycarbonate sheets) if the product is already in a semi-finished form, or with 3906 (acrylic polymers) if the "clear plastic" aspect is broadly interpreted without chemical specificity.
Top exporters and importers of HS code 390740, 2025
In 2025, the largest exporter of HS code 390740 in UN Comtrade data was South Korea, with 16% of world exports; the largest importer in UN Comtrade data was China, with 20% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 South Korea $1.3B 16% of world exports
- 2 China $1.3B 16% of world exports
- 3 United States $846M 10% of world exports
World total: $8.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 China $2.0B 20% of world imports
- 2 Mexico $775M 7.8% of world imports
- 3 India $614M 6.2% of world imports
World total: $9.9B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for 3907.40 3
Brazil splits HS 3907.40 into 3 NCM codes, Mercosur's 8-digit tariff lines.
- 3907.40.10 Clear polycarbonate, melt flow 60-80 g/10 minNas formas previstas na Nota 6 b) deste Capítulo, com transmissão de luz de comprimento de onda de 550 nm ou 800 nm, superior a 89 %, segundo Norma ASTM D 1003-00 e índice de fluidez de massa igual ou superior a 60 g/10 min e inferior ou igual a 80 g/10 min segundo Norma ASTM D 1238
- 3907.40.20 Polycarbonate powder or flakes, MFI outside 60-80Em pó ou flocos, com índice de fluidez de massa inferior a 60 g/10 min ou superior a 80 g/10 min segundo Norma ASTM D 1238
- 3907.40.90 Other polycarbonates in primary formsOutros
All Brazil NCM codes in heading 39.07 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
Questions about HS 3907.40
What is HS code 390740?
HS code 390740 is a 6-digit subheading in the Harmonized System that covers: Polycarbonates; in primary forms. This HS code covers polycarbonates (PC) in primary forms, such as granules, pellets, or powders. Polycarbonates are high-performance thermoplastics renowned for their outstanding impact strength, optical clarity, heat resistance, and dimensional stability. These properties make them an ideal material for applications requiring durability and transparency, often serving as a lightweight alternative to glass or metal. Key industries utilizing PC include automotive (headlamp lenses, dashboards), electronics (CDs/DVDs, phone casings), construction (glazing, roofing), medical devices, and eyewear. Major importers are typically countries with advanced manufacturing capabilities in these sectors, such as China, Germany, and the USA. Exporters often include nations with strong petrochemical and polymer production industries like Germany, Saudi Arabia, and the USA. The trade in polycarbonates is driven by the increasing demand for high-performance, lightweight, and durable materials across a wide range of consumer and industrial products.
What products fall under HS code 390740?
Bisphenol A polycarbonate, optical grade polycarbonate, flame retardant polycarbonate, UV stabilized polycarbonate, polycarbonate granules, polycarbonate pellets, sheet grade polycarbonate
What are common misclassifications for HS code 390740?
This code can be confused with 392061 (polycarbonate sheets) if the product is already in a semi-finished form, or with 3906 (acrylic polymers) if the "clear plastic" aspect is broadly interpreted without chemical specificity.
Which countries are the top exporters of goods under HS code 390740?
In 2025, the top exporters of HS code 390740 in UN Comtrade data were South Korea ($1.3B, 16% of world exports), China ($1.3B) and the United States ($846M). World exports came to about $8.2B, 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.
Which countries are the top importers of goods under HS code 390740?
In 2025, the top importers of HS code 390740 in UN Comtrade data were China ($2.0B, 20% of world imports), Mexico ($775M) and India ($614M). World imports came to about $9.9B, 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.
How is HS code 390740 structured?
HS code 390740 is a 6-digit subheading under the Harmonized System. The first 2 digits (39) identify the chapter, digits 3-4 (07) identify the heading, and digits 5-6 (40) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 390740?
Brazil splits HS code 390740 into 3 NCM codes: 3907.40.10 (Clear polycarbonate, melt flow 60-80 g/10 min), 3907.40.20 (Polycarbonate powder or flakes, MFI outside 60-80), 3907.40.90 (Other polycarbonates in primary forms). The first 6 digits of each match the HS code.