Chapter 39 covers plastics and articles thereof, including polymers in primary forms, waste and scrap, semi-manufactures and finished articles. This chapter is divided into headings by polymer type, such as polyethylene, polypropylene, polyacetals, etc. Primary forms refer to liquid, paste, block, powder, granule and other unprocessed forms, excluding products already made into specific shapes or further processed. This chapter is a core classification chapter for the chemical and plastics industries, involving a wide range of internationally traded commodities. Heading 3907 covers polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. Under this heading, subheadings are further subdivided by specific polymer type, such as 390710 for polyacetals, 390720 for other polyethers, 390730 for epoxide resins, etc. These products are important engineering plastics or resin raw materials, widely used in automotive, electronics, construction and other fields. Code 390710 has 6 digits: the first 2 digits '39' represent Chapter 39 (plastics and articles thereof); digits 3-4 '07' represent heading 3907 (polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters); digits 5-6 '10' represent subheading 390710 (polyacetals in primary forms). The subheading further distinguishes specific polymer types; polyacetals usually refer to polyoxymethylene (POM) homopolymers or copolymers. This commodity is polyacetal in primary forms and should be classified under 390710, not 390720 (other polyethers) or 390730 (epoxide resins). Polyacetals are polymers whose main chain contains acetal linkages, typically represented by polyoxymethylene (POM). If it were a polyether, it would be classified under 390720; if it were an epoxide resin, under 390730. 390710 specifically refers to polyacetals and is not to be confused with other subheadings.
Chapter
Chapter 39 covers plastics and articles thereof, including polymers in primary forms, waste and scrap, semi-manufactures and finished articles. This chapter is divided into headings by polymer type, such as polyethylene, polypropylene, polyacetals, etc. Primary forms refer to liquid, paste, block, powder, granule and other unprocessed forms, excluding products already made into specific shapes or further processed. This chapter is a core classification chapter for the chemical and plastics industries, involving a wide range of internationally traded commodities.
Heading
Heading 3907 covers polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. Under this heading, subheadings are further subdivided by specific polymer type, such as 390710 for polyacetals, 390720 for other polyethers, 390730 for epoxide resins, etc. These products are important engineering plastics or resin raw materials, widely used in automotive, electronics, construction and other fields.
Digit Breakdown
Code 390710 has 6 digits: the first 2 digits '39' represent Chapter 39 (plastics and articles thereof); digits 3-4 '07' represent heading 3907 (polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters); digits 5-6 '10' represent subheading 390710 (polyacetals in primary forms). The subheading further distinguishes specific polymer types; polyacetals usually refer to polyoxymethylene (POM) homopolymers or copolymers.
Classification Basis
This commodity is polyacetal in primary forms and should be classified under 390710, not 390720 (other polyethers) or 390730 (epoxide resins). Polyacetals are polymers whose main chain contains acetal linkages, typically represented by polyoxymethylene (POM). If it were a polyether, it would be classified under 390720; if it were an epoxide resin, under 390730. 390710 specifically refers to polyacetals and is not to be confused with other subheadings.
📝 Declaration Elements
Product name: The specific name of the declared commodity, such as polyoxymethylene, polyacetal resin, etc., which must be consistent with the contract and invoice. Appearance: Describe the physical form of the primary shape, such as powder, granules, blocks, liquid, etc. Composition content: Indicate the percentage content of polyacetal, and whether additives, fillers, etc. are contained. Brand: Fill in the brand name of the manufacturer or trader; if there is no brand, fill in 'no brand'. Model: Fill in the product model or specification, such as M90, M270, etc., to facilitate customs identification. Manufacturer: Fill in the name of the manufacturing enterprise, which must be consistent with the accompanying documents. Use: Briefly describe the final use of the product, such as injection molding, extrusion, fiber, etc. Product name: Polyoxymethylene (POM)
Appearance: White granules
Composition content: Polyoxymethylene ≥98%, additives ≤2%
Brand: No brand
Model: M90
Manufacturer: XXX Chemical Co., Ltd.
Use: Used for injection molding automotive parts
When filling out the customs declaration form, ensure that the above information is consistent with the contract, invoice, and packing list, and attach a composition test report. Incorrectly declaring polyacetal as polyether, resulting in classification under 390720. Failing to distinguish homopolymers and copolymers, affecting subheading determination. Confusing polyacetal in primary forms with waste and scrap, which should be classified under 3915.
Product name
The specific name of the declared commodity, such as polyoxymethylene, polyacetal resin, etc., which must be consistent with the contract and invoice.
⚠️ Writing only 'plastic' or 'resin', which is too general and does not specify polyacetal.
Appearance
Describe the physical form of the primary shape, such as powder, granules, blocks, liquid, etc.
⚠️ Incorrectly declaring as 'semi-manufactures' or 'finished articles', leading to classification errors.
Composition content
Indicate the percentage content of polyacetal, and whether additives, fillers, etc. are contained.
⚠️ Failing to indicate the proportion of additives, or incorrectly declaring a copolymer as a homopolymer.
Brand
Fill in the brand name of the manufacturer or trader; if there is no brand, fill in 'no brand'.
⚠️ Confusing the brand with the manufacturer, or omitting the brand, resulting in false declaration.
Model
Fill in the product model or specification, such as M90, M270, etc., to facilitate customs identification.
⚠️ Incomplete model filling or inconsistency with the actual goods.
Manufacturer
Fill in the name of the manufacturing enterprise, which must be consistent with the accompanying documents.
⚠️ Filling in the trader instead of the manufacturer, or misspelling the name.
Use
Briefly describe the final use of the product, such as injection molding, extrusion, fiber, etc.
⚠️ The use description is too broad, such as 'industrial use', lacking specificity.
Example： Product name: Polyoxymethylene (POM)
Appearance: White granules
Composition content: Polyoxymethylene ≥98%, additives ≤2%
Brand: No brand
Model: M90
Manufacturer: XXX Chemical Co., Ltd.
Use: Used for injection molding automotive parts
When filling out the customs declaration form, ensure that the above information is consistent with the contract, invoice, and packing list, and attach a composition test report.
Common Mistakes：
Incorrectly declaring polyacetal as polyether, resulting in classification under 390720.
Failing to distinguish homopolymers and copolymers, affecting subheading determination.
Confusing polyacetal in primary forms with waste and scrap, which should be classified under 3915.
🎯 Classification Logic
The core basis for classification is the Import and Export Tariff and the HS Explanatory Notes. Polyacetals refer to polymers whose main chain contains acetal linkages, usually formed by polymerization of formaldehyde, including homopolymers and copolymers. Primary forms refer to shapes not further processed, such as powder, granules, blocks, etc. If the product has been made into plates, sheets, film, etc., it is classified under other headings of Chapter 39. At the same time, reference should be made to the definition of 'primary forms' in the Tariff Explanatory Notes to ensure the goods do not exceed the scope. 390720 Other polyethers: Polyethers have ether linkages in the main chain, while polyacetals have acetal linkages in the main chain. The chemical structures differ, and their uses also differ; for example, polyethers are mostly used in polyurethanes, while polyacetals are mostly used in engineering plastics. 390730 Epoxide resins: Epoxide resins contain epoxy groups and have unique properties after curing, completely different from the acetal structure of polyacetals, and epoxide resins are usually liquid or semi-solid. 390760 Polyethylene terephthalate: PET is a polyester with ester linkages in the main chain, while polyacetals contain acetal linkages. PET is commonly used in fibers and bottle flakes, while polyacetals are used in precision parts. 391510 Polyethylene waste and scrap: Waste and scrap are classified under 3915, while polyacetal in primary forms is virgin material. If polyacetal is waste and scrap, it should be classified under 3915, not 390710. Confirm the commodity is in primary forms, not made into plates, sheets, film, etc. Confirm the chemical structure is polyacetal, not polyether or polyester. Confirm whether additives are contained and whether they affect classification. Confirm whether it is a homopolymer or copolymer and whether it affects the subheading. Confirm it is not waste and scrap, to avoid incorrect classification under 3915.
Basis
The core basis for classification is the Import and Export Tariff and the HS Explanatory Notes. Polyacetals refer to polymers whose main chain contains acetal linkages, usually formed by polymerization of formaldehyde, including homopolymers and copolymers. Primary forms refer to shapes not further processed, such as powder, granules, blocks, etc. If the product has been made into plates, sheets, film, etc., it is classified under other headings of Chapter 39. At the same time, reference should be made to the definition of 'primary forms' in the Tariff Explanatory Notes to ensure the goods do not exceed the scope.
Confused Codes：
390720 - Other polyethers
Polyethers have ether linkages in the main chain, while polyacetals have acetal linkages in the main chain. The chemical structures differ, and their uses also differ; for example, polyethers are mostly used in polyurethanes, while polyacetals are mostly used in engineering plastics.
390730 - Epoxide resins
Epoxide resins contain epoxy groups and have unique properties after curing, completely different from the acetal structure of polyacetals, and epoxide resins are usually liquid or semi-solid.
390760 - Polyethylene terephthalate
PET is a polyester with ester linkages in the main chain, while polyacetals contain acetal linkages. PET is commonly used in fibers and bottle flakes, while polyacetals are used in precision parts.
391510 - Polyethylene waste and scrap
Waste and scrap are classified under 3915, while polyacetal in primary forms is virgin material. If polyacetal is waste and scrap, it should be classified under 3915, not 390710.
Self-Check：
✓ Confirm the commodity is in primary forms, not made into plates, sheets, film, etc.
✓ Confirm the chemical structure is polyacetal, not polyether or polyester.
✓ Confirm whether additives are contained and whether they affect classification.
✓ Confirm whether it is a homopolymer or copolymer and whether it affects the subheading.
✓ Confirm it is not waste and scrap, to avoid incorrect classification under 3915.
❓ FAQ
How can I check the import tariff rate for 390710? You can visit the official website of the General Administration of Customs of China or consult the Import and Export Tariff of the People's Republic of China, and determine the applicable rate based on the origin of the goods, trade agreements, etc. You can also obtain accurate information through customs advance classification rulings or by consulting a customs broker. Tariff rates change, so it is recommended to rely on the latest tariff. Is there a difference in classification between polyoxymethylene copolymer and homopolymer? In the HS code, 390710 does not further distinguish between homopolymers and copolymers; both are classified under the same subheading. However, the composition must be truthfully filled in during declaration for customs review. If the copolymer contains other monomers, it may affect classification and requires specific analysis. If polyacetal has been made into granules, is it still classified under 390710? Yes, granular form belongs to primary forms and is classified under 390710. Primary forms include powder, granules, blocks, etc.; as long as they have not been further processed (such as made into plates, sheets, film), they are classified as primary forms. What is the main difference between 390710 and 390720? 390710 is polyacetal, with acetal linkages in the main chain; 390720 is other polyethers, with ether linkages in the main chain. The chemical structures are different, and their uses are also different. Classification must be determined based on chemical structure, not merely appearance or use. How should composition content be filled in during declaration? The percentage content of polyacetal must be filled in, as well as components such as additives and fillers. If it is a copolymer, the names and proportions of comonomers must be indicated. Composition content is an important basis for customs classification review and must be accurate. Under which code should polyacetal waste be classified? Polyacetal waste and scrap should be classified under 3915, not 390710. 3915 is plastics waste and scrap, including polyacetal waste. If the waste is in primary forms, it is still classified under 3915, because 3915 takes precedence over 390710. How can I determine whether polyacetal belongs to primary forms? Primary forms refer to liquid, paste, block, powder, granule and other unprocessed forms. If it has been made into plates, sheets, film, pipes, etc., it is not a primary form and should be classified under other headings of Chapter 39. Reference may be made to the definition of primary forms in the HS Explanatory Notes. What documents are required for importing polyacetal? Usually, a contract, invoice, packing list, bill of lading, composition test report, certificate of origin, etc. are required. If anti-dumping or special supervision is involved, corresponding certificates are also required. It is recommended to consult a customs broker or customs in advance to ensure the documents are complete.
Q: How can I check the import tariff rate for 390710?
A: You can visit the official website of the General Administration of Customs of China or consult the Import and Export Tariff of the People's Republic of China, and determine the applicable rate based on the origin of the goods, trade agreements, etc. You can also obtain accurate information through customs advance classification rulings or by consulting a customs broker. Tariff rates change, so it is recommended to rely on the latest tariff.
Q: Is there a difference in classification between polyoxymethylene copolymer and homopolymer?
A: In the HS code, 390710 does not further distinguish between homopolymers and copolymers; both are classified under the same subheading. However, the composition must be truthfully filled in during declaration for customs review. If the copolymer contains other monomers, it may affect classification and requires specific analysis.
Q: If polyacetal has been made into granules, is it still classified under 390710?
A: Yes, granular form belongs to primary forms and is classified under 390710. Primary forms include powder, granules, blocks, etc.; as long as they have not been further processed (such as made into plates, sheets, film), they are classified as primary forms.
Q: What is the main difference between 390710 and 390720?
A: 390710 is polyacetal, with acetal linkages in the main chain; 390720 is other polyethers, with ether linkages in the main chain. The chemical structures are different, and their uses are also different. Classification must be determined based on chemical structure, not merely appearance or use.
Q: How should composition content be filled in during declaration?
A: The percentage content of polyacetal must be filled in, as well as components such as additives and fillers. If it is a copolymer, the names and proportions of comonomers must be indicated. Composition content is an important basis for customs classification review and must be accurate.
Q: Under which code should polyacetal waste be classified?
A: Polyacetal waste and scrap should be classified under 3915, not 390710. 3915 is plastics waste and scrap, including polyacetal waste. If the waste is in primary forms, it is still classified under 3915, because 3915 takes precedence over 390710.
Q: How can I determine whether polyacetal belongs to primary forms?
A: Primary forms refer to liquid, paste, block, powder, granule and other unprocessed forms. If it has been made into plates, sheets, film, pipes, etc., it is not a primary form and should be classified under other headings of Chapter 39. Reference may be made to the definition of primary forms in the HS Explanatory Notes.
Q: What documents are required for importing polyacetal?
A: Usually, a contract, invoice, packing list, bill of lading, composition test report, certificate of origin, etc. are required. If anti-dumping or special supervision is involved, corresponding certificates are also required. It is recommended to consult a customs broker or customs in advance to ensure the documents are complete.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.