HTS Heading 3907

Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms

All 17 HTS codes under heading 3907 (polyacetals), with their duty rates from the 2026 HTS Revision 23. General duty Free to 6.5%.

Every line of heading 3907

  • 3907 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.
  • 3907.10.00.00 Polyacetals (under: Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms) (kg): General 6.5%; Special Free (A,AU,BH,CL,CO,D,E,IL,JO,K,KR,MA,OM,P,PA,PE,S,SG); Column 2 2.2¢/kg + 33.5%.
  • 3907.21.00.00 Bis(polyoxyethylene) methylphosphonate (kg): General 6.5%; Special Free (A, AU, BH, CL, CO, D, E, IL, JO, K, KR, MA, OM, P,PA, PE, S, SG); Column 2 2.2¢/kg + 33.5%.
  • 3907.29.00.00 Other (under: Other polyethers) (kg): General 6.5%; Special Free(A, AU, BH, CL, CO, D, E, IL, JO, K, KR, MA, OM, P,PA, PE, S, SG); Column 2 2.2¢/kg + 33.5%.
  • 3907.30.00.00 Epoxide resins (under: Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms) (kg): General 6.1%; Special Free (A*,AU,BH,CL,CO,D,E,IL,JO,K,KR,MA,OM,P,PA,PE,S,SG); Column 2 15.4¢/kg + 47%.
  • 3907.40.00.00 Polycarbonates (under: Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms) (kg): General 5.8%; Special Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 15.4¢/kg + 45%.
  • 3907.50.00.00 Alkyd resins (under: Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms) (kg): General 6.5%; Special Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 15.4¢/kg + 45%.
  • 3907.61.00 Having a viscosity number of 78 ml/g or higher: General 6.5%; Special Free (A*,AU,BH,CL,CO,D,E,IL,JO,K,KR,MA,OM,P,PA,PE,S,SG); Column 2 15.4¢/kg + 45%.
  • 3907.61.00.10 Having a viscosity number of 78 ml/g or more but not more than 88 ml/g (kg).
  • 3907.61.00.50 Other (under: Having a viscosity number of 78 ml/g or higher) (kg).
  • 3907.69.00 Other (under: Poly(ethylene terephthalate)): General 6.5%; Special Free (A*,AU,BH,CL,CO,D,E,IL,JO,K,KR,MA,OM,P,PA,PE,S,SG); Column 2 15.4¢/kg + 45%.
  • 3907.69.00.10 Having a viscosity number of 70 ml/g or more but less than 78 ml/g (kg).
  • 3907.69.00.50 Other (under: Other) (kg).
  • 3907.70.00.00 Poly(lactic acid) (under: Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms) (kg): General 6.5%; Special Free (A*,AU,BH,CL,CO,D,E,IL,JO,K,KR,MA,OM,P,PA,PE,S,SG); Column 2 15.4¢/kg + 45%.
  • 3907.91 Unsaturated (under: Other polyesters).
  • 3907.91.20.00 Allyl resins, uncompounded (under: Allyl resins) (kg): General Free; Special none; Column 2 15.4¢/kg + 45%.
  • 3907.91.40.00 Other (under: Allyl resins) (kg): General 5.8%; Special Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 15.4¢/kg + 45%.
  • 3907.91.50.00 Other (under: Unsaturated) (kg): General 6.5%; Special Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG); Column 2 15.4¢/kg + 45%.
  • 3907.99 Other (under: Other polyesters).
  • 3907.99.20.00 Thermoplastic liquid crystal aromatic polyester copolymers (kg): General Free; Special none; Column 2 15.4¢/kg + 45%.
  • 3907.99.50 Other (under: Other): General 6.5%; Special Free (A*,AU,BH,CL,CO,D,E,IL,JO,K,KR,MA,OM,P,PA,PE,S,SG); Column 2 15.4¢/kg + 45%.
  • 3907.99.50.10 Polybutylene terephthalate (under: Other) (kg).
  • 3907.99.50.50 Other (under: Other) (kg).

From MFG Calcs data: Plastics in primary forms

U.S. imports of plastics in primary forms (headings 3901, 3902, 3903, 3904, 3906, 3907, 3908) came to $12.49B in 2025, with $674M in calculated duty: an effective duty of 5.4%, every duty included.

Effective duty in Sep 2026: 7.6%, against 7.5% in Sep 2025.

Largest sources in 2025: Canada $4.15B at 0.3% effective duty; South Korea $1.51B at 5.1% effective duty; Mexico $1.17B at 0.3% effective duty; Germany $921M at 8.4% effective duty; Japan $863M at 7.9% effective duty.

These are family totals from U.S. import statistics published through USITC DataWeb, not this heading's rate alone; effective duty is calculated duty as a share of customs value, an estimate, not a ruling.

About these rates

The rates are those printed in the 2026 HTS Revision 23, published by the U.S. International Trade Commission. A 10-digit statistical line takes the rates printed on the 8-digit line above it. Chapter 99 duties (Section 232, Section 301, IEEPA) depend on the product, the origin and the date, are charged on top, and are not included. A code here is a strong lead, not a ruling: confirm it with a customs broker or a CBP binding ruling.

Last reviewed 2026-11-12.