HS Code for Polycarbonate resin

Polycarbonate resin is classified under HS code 3907.40 because it represents a synthetic polymer in its primary form. According to the General Rules of Interpretation (GRI) and the Legal Notes to Chapter 39 of the Harmonized System, primary forms are defined as liquids, pastes, blocks, irregular lumps, powders, granules, and flakes. Polycarbonates are a specific group of thermoplastic polymers containing carbonate groups in their chemical structures. This classification is strictly for the raw material before it has been processed into semi-finished products like sheets or finished articles. The classification remains 3907.40 even if the resin contains additives such as UV stabilizers, flame retardants, or colorants, provided the material maintains its primary physical form as defined in Note 6 to Chapter 39.

Products Included

• Polycarbonate granules for injection molding
• Polycarbonate pellets for extrusion
• Raw polycarbonate powder
• Liquid polycarbonate resins
• Polycarbonate flakes for recycling or processing

Common Misclassification

This product is frequently confused with HS code 3920.61, which covers polycarbonate sheets and films. The distinction lies in the physical form; 3907.40 is for raw material (primary form), while 3920.61 is for semi-finished flat shapes. It may also be confused with 3907.10 (polyacetals) or 3907.99 (other polyesters) if the chemical composition is not clearly identified via a Technical Data Sheet (TDS).

FAQ

What is the HS code for polycarbonate resin?

The HS code for polycarbonate resin in primary forms such as granules or pellets is 3907.40.

Does this code include recycled polycarbonate?

Yes, as long as the recycled material has been re-processed into a primary form like pellets or granules, it is classified under 3907.40. Waste and scrap are classified under 3915.90.