Product classification
HS code for POM resin: 3907.10
Polyacetals, in primary forms.
Classification of POM resin under HS 3907.10
Polyacetal resin, also known as Polyoxymethylene (POM), is classified under HS code 3907.10. This code is located within Chapter 39 (Plastics and articles thereof) and heading 3907, which covers polyacetals, other polyethers, and epoxide resins in primary forms. Subheading 3907.10 is specifically for polyacetals. These are high-performance engineering plastics known for their high strength, hardness, and rigidity. The classification covers both homopolymers and copolymers of formaldehyde. According to Chapter 39 Note 6, "primary forms" refers to the material in its raw state, such as granules, pellets, or powders, before it has been molded or extruded into finished articles. The classification is straightforward under GRI 1, as the product name "polyacetal" is explicitly mentioned in the subheading. POM resins are widely used in the automotive and consumer electronics industries for parts that require high precision and low friction. When classifying, it is essential to ensure the material has not been further worked into a specific shape, as that would move the classification to headings 3916 through 3926, which cover semi-finished or finished plastic products. The chemical stability and resistance to fuels and solvents make POM a distinct category within the polyether family.
- Covers
- Polyoxymethylene (POM) homopolymer pellets
- POM copolymer granules
- Polyacetal resin powder for 3D printing or industrial molding
- Unmodified polyacetal resins 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. POM resin is sometimes misclassified under 3907.29 (Other polyethers) if the specific polyacetal nature is overlooked. It can also be confused with 3907.30 (Epoxide resins) or 3907.40 (Polycarbonates) if the technical data sheet is not properly reviewed. Additionally, if the POM is already shaped into rods or tubes, it must be classified under 3916.90 or 3917.39 rather than the primary form code 3907.10.
Top exporters and importers of HS 390710 (the code used for POM resin), 2025
In 2025, the largest exporter of HS 390710 (the code used for POM resin) 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 POM resin.
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 POM resin
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 POM resin
What is the HS code for POM resin?
The HS code for POM resin is 390710 (Polyacetals; in primary forms). The HS code for polyacetal (POM) resin in primary forms is 3907.10.
How do I classify POM resin for customs?
POM resin is classified under HS code 390710 — Polyacetals; in primary forms. This is a 6-digit subheading level code.
Does this code include POM rods or sheets?
No, 3907.10 only covers primary forms like pellets or powder. Rods, sheets, and tubes are classified under different headings in Chapter 39, such as 3916 or 3920.
Which countries are the top exporters of POM resin (HS 390710)?
In 2025, the top exporters of HS 390710 (the code used for POM resin) 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 POM resin (HS 390710)?
In 2025, the top importers of HS 390710 (the code used for POM resin) 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 POM resin the same in all countries?
The base HS code 390710 for POM 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 POM resin in Brazil?
Brazil splits HS 390710 into 9 NCM codes, so the right one for POM resin 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.