Product classification
HS code for Polycarbonate resin: 3907.40
Polycarbonates, in primary forms.
Classification of polycarbonate resin under HS 3907.40
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.
- Covers
- Polycarbonate granules for injection molding
- Polycarbonate pellets for extrusion
- Raw polycarbonate powder
- Liquid polycarbonate resins
- Polycarbonate flakes for recycling or processing
- Also under 3907.40
- Covestro Makrolon
- Sabic Lexan
- Teijin Panlite
- LG Chem Lupoy
Codes often confused with 3907.40
Common mistake. 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).
Top exporters and importers of HS 390740 (the code used for polycarbonate resin), 2025
In 2025, the largest exporter of HS 390740 (the code used for polycarbonate resin) 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.
Figures cover everything classified under HS 390740, not only polycarbonate resin.
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 polycarbonate resin
Brazil splits HS 3907.40 into 3 NCM codes. Pick the one that matches your product:
- 3907.40.10Clear polycarbonate, melt flow 60-80 g/10 min
- 3907.40.20Polycarbonate powder or flakes, MFI outside 60-80
- 3907.40.90Other polycarbonates in primary forms
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about polycarbonate resin
What is the HS code for Polycarbonate resin?
The HS code for Polycarbonate resin is 390740 (Polycarbonates; in primary forms). The HS code for polycarbonate resin in primary forms such as granules or pellets is 3907.40.
How do I classify Polycarbonate resin for customs?
Polycarbonate resin is classified under HS code 390740 — Polycarbonates; in primary forms. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of polycarbonate resin (HS 390740)?
In 2025, the top exporters of HS 390740 (the code used for polycarbonate resin) 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 polycarbonate resin (HS 390740)?
In 2025, the top importers of HS 390740 (the code used for polycarbonate resin) 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.
Is the HS code for Polycarbonate resin the same in all countries?
The base HS code 390740 for Polycarbonate resin 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 polycarbonate resin in Brazil?
Brazil splits HS 390740 into 3 NCM codes, so the right one for polycarbonate resin depends on the product's details: 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).