Product classification
HS code for UPR resin: 3907.91
Polyesters, n.e.c. in heading no. 3907, unsaturated, in primary forms.
Classification of UPR resin under HS 3907.91
Unsaturated Polyester Resin (UPR) is classified under HS code 3907.91. This classification falls within Chapter 39, which covers plastics and articles thereof. Heading 3907 includes polyacetals, other polyethers, and epoxide resins, in primary forms, as well as polycarbonates, alkyd resins, and other polyesters. Subheading 3907.91 is specifically designated for "unsaturated" polyesters. UPR is a thermosetting resin characterized by the presence of double bonds in its polymer chain, allowing it to cross-link with monomers like styrene. To be classified under this code, the resin must be in a "primary form," which includes liquids, pastes, blocks, lumps, or powders, as defined by Note 6 to Chapter 39.
- Covers
- Orthophthalic unsaturated polyester resins
- Isophthalic unsaturated polyester resins
- Dicyclopentadiene (DCPD) resins
- Bisphenol A fumarate resins
- Vinyl ester resins (often classified here due to chemical similarity)
- Also under 3907.91
- Ashland Derakane
- Reichhold Polylite
- AOC Aliancys
- Scott Bader Crystic
- BASF Palatal
Codes often confused with 3907.91
Common mistake. UPR is frequently misclassified under HS code 3907.99, which is the residual category for "saturated" polyesters. The presence of unsaturation (double bonds) is the critical technical factor that mandates 3907.91. Another common error involves HS code 3208; if the resin is dissolved in a volatile organic solvent and the solvent exceeds 50% of the weight of the solution, it may be classified as a paint or varnish under 3208 rather than a resin in primary form.
Top exporters and importers of HS 390791 (the code used for UPR resin), 2025
In 2025, the largest exporter of HS 390791 (the code used for UPR resin) in UN Comtrade data was Italy, with 11% of world exports; the largest importer in UN Comtrade data was Germany, with 8.8% 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 390791, not only UPR resin.
Top exporters 2025 · share of world exports
- 1 Italy $318M 11% of world exports
- 2 China $308M 11% of world exports
- 3 United States $278M 9.6% of world exports
World total: $2.9B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $253M 8.8% of world imports
- 2 Spain $176M 6.1% of world imports
- 3 United States $159M 5.5% of world imports
World total: $2.9B 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 code for UPR resin
Brazil classifies UPR resin under NCM 3907.91.00: HS 3907.91 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about UPR resin
What is the HS code for UPR resin?
The HS code for UPR resin is 390791 (Polyesters; n.e.c. in heading no. 3907, unsaturated, in primary forms). The HS code for unsaturated polyester resin in primary form is 3907.91.
How do I classify UPR resin for customs?
UPR 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.
What qualifies as a primary form for UPR?
Primary forms include liquids and pastes (including dispersions and solutions) or irregular shapes such as granules, flakes, and powders, provided they have not been further processed into finished articles.
Which countries are the top exporters of UPR resin (HS 390791)?
In 2025, the top exporters of HS 390791 (the code used for UPR resin) in UN Comtrade data were Italy ($318M, 11% of world exports), China ($308M) and the United States ($278M). World exports came to about $2.9B, 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.
Which countries are the top importers of UPR resin (HS 390791)?
In 2025, the top importers of HS 390791 (the code used for UPR resin) in UN Comtrade data were Germany ($253M, 8.8% of world imports), Spain ($176M) and the United States ($159M). World imports came to about $2.9B, 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 UPR resin the same in all countries?
The base HS code 390791 for UPR 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 UPR resin in Brazil?
In Brazil, UPR resin (HS 390791) is classified under NCM 3907.91.00.