Product classification
HS code for Saturated polyester resin: 3907.99
Polyesters, n.e.c. in heading no. 3907, saturated, in primary forms.
Classification of saturated polyester resin under HS 3907.99
Saturated polyester resins are classified under HS code 3907.99. This classification is situated within Chapter 39, which covers plastics and articles thereof. Specifically, heading 3907 is reserved for polyacetals, other polyethers, and epoxide resins in primary forms, along with polycarbonates, alkyd resins, and polyesters. Saturated polyester resins are those that do not contain ethylenic unsaturation, distinguishing them from their unsaturated counterparts. The residual subheading 3907.99 is used for polyesters that are not specifically named in other subheadings like Poly(ethylene terephthalate) (PET) or Poly(lactic acid). To be classified here, the resin must be in a primary form, which the HS defines as liquids, pastes, blocks, lumps, powders, granules, or flakes. These resins are widely used in the production of high-quality coatings, adhesives, and flexible packaging materials due to their excellent weather resistance and mechanical properties.
- Covers
- Saturated polyester resins in liquid form for industrial coatings
- Granular saturated polyester for injection molding
- Powdered resins used in the manufacture of powder coatings
- Saturated polyester polyols used in polyurethane systems
- Resin flakes for adhesive formulations
- Also under 3907.99
- BASF Ultradur (PBT)
- DuPont Sorona (PTT)
- Eastman Tritan (Copolyester)
- Arkema Rilsan (Polyester)
- Evonik Vestodur (PBT)
Codes often confused with 3907.99
Common mistake. The most common misclassification occurs with HS code 3907.91, which is dedicated to unsaturated polyester resins. The distinction is chemical; unsaturated resins contain double bonds that allow for cross-linking during curing, whereas saturated resins do not. Another frequent error is classifying these resins under 3907.61 or 3907.69, which are specific to Poly(ethylene terephthalate) (PET). While PET is a type of saturated polyester, it has its own dedicated subheadings based on viscosity levels. Importers must also avoid Chapter 32 (Paints and Varnishes) if the product is a pure resin in primary form without added pigments or solvents.
Top exporters and importers of HS 390799 (the code used for saturated polyester resin), 2025
In 2025, the largest exporter of HS 390799 (the code used for saturated polyester resin) in UN Comtrade data was Germany, with 14% of world exports; the largest importer in UN Comtrade data was China, with 13% 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 390799, not only saturated polyester resin.
Top exporters 2025 · share of world exports
- 1 Germany $1.5B 14% of world exports
- 2 China $1.3B 13% of world exports
- 3 United States $1.2B 11% of world exports
World total: $10.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 China $1.4B 13% of world imports
- 2 Germany $963M 9.2% of world imports
- 3 United States $603M 5.7% of world imports
World total: $10.5B 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 saturated polyester resin
Brazil splits HS 3907.99 into 9 NCM codes. Pick the one that matches your product:
- 3907.99.11Glass-fibre filled poly(butylene terephthalate)
- 3907.99.12Other poly(butylene terephthalate), liquid/paste
- 3907.99.19Other poly(butylene terephthalate)
- 3907.99.91Other saturated polyesters, liquid or paste forms
- 3907.99.92Poly(epsilon-caprolactone)
- 3907.99.93DMT-CHDM-isophthalic acid copolyester
- 3907.99.94DMT-CHDM-tetramethylcyclobutanediol copolyester
- 3907.99.95DMT-CHDM-ethylene glycol copolyester
- 3907.99.99Other saturated polyesters in primary forms
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about saturated polyester resin
What is the HS code for Saturated polyester resin?
The HS code for Saturated polyester resin is 390799 (Polyesters; n.e.c. in heading no. 3907, saturated, in primary forms). The correct HS code for saturated polyester resin in primary forms is 3907.99.
How do I classify Saturated polyester resin for customs?
Saturated polyester resin is classified under HS code 390799 — Polyesters; n.e.c. in heading no. 3907, saturated, in primary forms. This is a 6-digit subheading level code.
Does this code include resins used for powder coatings?
Yes, as long as the resin is in a primary form (like powder or granules) and is chemically saturated, it falls under 3907.99.
Which countries are the top exporters of saturated polyester resin (HS 390799)?
In 2025, the top exporters of HS 390799 (the code used for saturated polyester resin) in UN Comtrade data were Germany ($1.5B, 14% of world exports), China ($1.3B) and the United States ($1.2B). World exports came to about $10.2B, 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 saturated polyester resin (HS 390799)?
In 2025, the top importers of HS 390799 (the code used for saturated polyester resin) in UN Comtrade data were China ($1.4B, 13% of world imports), Germany ($963M) and the United States ($603M). World imports came to about $10.5B, 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 Saturated polyester resin the same in all countries?
The base HS code 390799 for Saturated polyester 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 saturated polyester resin in Brazil?
Brazil splits HS 390799 into 9 NCM codes, so the right one for saturated polyester resin depends on the product's details: 3907.99.11 (Glass-fibre filled poly(butylene terephthalate)), 3907.99.12 (Other poly(butylene terephthalate), liquid/paste), 3907.99.19 (Other poly(butylene terephthalate)), 3907.99.91 (Other saturated polyesters, liquid or paste forms), 3907.99.92 (Poly(epsilon-caprolactone)), 3907.99.93 (DMT-CHDM-isophthalic acid copolyester), and more.