Product classification
HS code for Polyacetal: 3907.10
Polyacetals, in primary forms.
Classification of polyacetal under HS 3907.10
Polyacetals, also known as polyoxymethylene (POM), are classified under HS code 3907.10. This classification is situated within Chapter 39, which governs plastics and articles thereof. Specifically, heading 3907 covers polyacetals, other polyethers, and epoxide resins in primary forms. The term "primary forms" is defined by Note 6 to Chapter 39, referring to liquids, pastes, blocks, irregular shapes, lumps, powders, granules, flakes, and similar bulk forms. Polyacetals are high-performance engineering thermoplastics characterized by high strength, hardness, and rigidity. The classification is determined by the chemical structure of the polymer, where the repeating unit is an acetal group. As long as the material has not been further processed into semi-finished products like rods or finished parts, it remains under 3907.10.
- Covers
- Polyoxymethylene (POM) granules
- Polyacetal homopolymer resins
- Polyacetal copolymer pellets
- Unmodified polyacetal powder
- Lubricated or glass-filled polyacetal in primary forms
- Also under 3907.10
- DuPont Delrin
- BASF Ultraform
- Celanese Hostaform
- Mitsubishi Engineering-Plastics Iupital
Codes often confused with 3907.10
Common mistake. Polyacetals are often misclassified under HS code 3916.90 or 3920.99 when they have been extruded into rods, tubes, or sheets. HS code 3907.10 is strictly for primary forms; once the material has a specific profile or shape, it moves to the headings for semi-manufactures. Additionally, it may be confused with other polyethers under 3907.20 if the chemical composition is not clearly identified as an acetal polymer. Accurate technical data sheets are required to distinguish POM from other engineering resins.
Top exporters and importers of HS 390710 (the code used for polyacetal), 2025
In 2025, the largest exporter of HS 390710 (the code used for polyacetal) in UN Comtrade data was Germany, with 20% of world exports; the largest importer in UN Comtrade data was China, with 26% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 390710, not only polyacetal.
Top exporters 2025 · share of world exports
- 1 Germany $422M 20% of world exports
- 2 South Korea $368M 17% of world exports
- 3 United States $317M 15% of world exports
World total: $2.1B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 China $668M 26% of world imports
- 2 Germany $201M 7.9% of world imports
- 3 Mexico $144M 5.6% of world imports
World total: $2.6B 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 polyacetal
Brazil splits HS 3907.10 into 9 NCM codes. Pick the one that matches your product:
- 3907.10.10Filled polyacetals, liquid or paste forms
- 3907.10.20Filled polyacetals, solid bulk forms
- 3907.10.31Polydextrose, unfilled, liquid or paste forms
- 3907.10.39Other unfilled polyacetals, liquid or paste forms
- 3907.10.41Polydextrose, unfilled, unstabilised, solid forms
- 3907.10.42Polyacetal powder, over 80% through 0.85 mm sieve
- 3907.10.49Other unfilled unstabilised polyacetals, solid
- 3907.10.91Other polyacetal granules, particle over 2 mm
- 3907.10.99Other polyacetals in primary forms
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about polyacetal
What is the HS code for Polyacetal?
The HS code for Polyacetal is 390710 (Polyacetals; in primary forms). The HS code for polyacetal in primary forms, such as granules or pellets, is 3907.10.
How do I classify Polyacetal for customs?
Polyacetal is classified under HS code 390710 — Polyacetals; in primary forms. This is a 6-digit subheading level code.
Are finished polyacetal gears classified here?
No, finished articles made of polyacetal, such as gears or bearings, are classified according to their function or under 3926.90 as other articles of plastics.
Which countries are the top exporters of polyacetal (HS 390710)?
In 2025, the top exporters of HS 390710 (the code used for polyacetal) in UN Comtrade data were Germany ($422M, 20% of world exports), South Korea ($368M) and the United States ($317M). World exports came to about $2.1B, 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 polyacetal (HS 390710)?
In 2025, the top importers of HS 390710 (the code used for polyacetal) in UN Comtrade data were China ($668M, 26% of world imports), Germany ($201M) and Mexico ($144M). World imports came to about $2.6B, 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.
Is the HS code for Polyacetal the same in all countries?
The base HS code 390710 for Polyacetal is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for polyacetal in Brazil?
Brazil splits HS 390710 into 9 NCM codes, so the right one for polyacetal depends on the product's details: 3907.10.10 (Filled polyacetals, liquid or paste forms), 3907.10.20 (Filled polyacetals, solid bulk forms), 3907.10.31 (Polydextrose, unfilled, liquid or paste forms), 3907.10.39 (Other unfilled polyacetals, liquid or paste forms), 3907.10.41 (Polydextrose, unfilled, unstabilised, solid forms), 3907.10.42 (Polyacetal powder, over 80% through 0.85 mm sieve), and more.