HS Code for Unsaturated polyester resin
Unsaturated polyester resins are classified under HS code 3907.91. This classification is based on the chemical composition of the polymer and its physical state at the time of import. Chapter 39 of the Harmonized System covers plastics and articles thereof, with heading 3907 specifically dedicated to polyacetals, other polyethers, and epoxide resins, as well as polycarbonates, alkyd resins, and other polyesters. The subheading 3907.91 is reserved for polyesters that are 'unsaturated,' meaning they contain double bonds in the polymer chain that allow for cross-linking (curing) into a thermoset plastic. To qualify for this code, the resin must be in a 'primary form,' which the HS defines as liquids, pastes, blocks, lumps, powders, or granules. These resins are widely used in the production of fiber-reinforced plastics (FRP). The classification remains in 3907.91 even if the resin is dissolved in a volatile organic solvent, provided the solvent does not exceed 50% of the total weight of the solution. If the solvent exceeds this limit, the product may be reclassified as a varnish or paint in Chapter 32.
Products Included
- Liquid unsaturated polyester resins
- Casting resins in primary forms
- Unsaturated polyester resin solutions (solvent <50%)
- Thermosetting polyester powders
- Gel coats in primary forms
Common Misclassification
The most common misclassification occurs with saturated polyesters, which are classified under HS code 3907.99. Saturated polyesters, such as those used for textile fibers or film (e.g., PET), do not have the reactive double bonds found in 3907.91. Additionally, if the resin is mixed with pigments and solvents to the point of being a finished coating, it might be incorrectly placed in 3208 (paints and varnishes) instead of 3907.91.
FAQ
What is the HS code for unsaturated polyester resin?
The HS code for unsaturated polyester resin in primary forms is 3907.91.
What defines a primary form for this resin?
Primary forms include liquids and pastes, including dispersions (emulsions and suspensions) and solutions, as well as blocks of irregular shape, lumps, powders, granules, flakes, and similar bulk forms.
Industry
Frequently Asked Questions
What is the HS code for Unsaturated polyester resin?
The HS code for Unsaturated polyester resin is 390791 (Polyesters; n.e.c. in heading no. 3907, unsaturated, in primary forms).
How do I classify Unsaturated polyester resin for customs?
Unsaturated polyester resin is classified under HS code 390791 — Polyesters; n.e.c. in heading no. 3907, unsaturated, in primary forms. This is a 6-digit subheading level code.
Is the HS code for Unsaturated polyester resin the same in all countries?
The base HS code 390791 for Unsaturated 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.