Chapter 39 covers plastics and articles thereof, including polymers in primary forms, waste, parings and scrap, and semi-manufactures, as well as plastic articles in specific forms such as plates, sheets, film, foil, and strips. This chapter is subdivided according to polymer type and processing stage. Primary forms refer to liquid, paste, block, powder, and other unshaped states, and are the basic raw materials of the plastics industry. Heading 3907 includes polyacetals, polyethers, epoxide resins, polycarbonates, polyesters, etc., in primary forms. Among these, polyethers are an important category, usually produced by ring-opening polymerization of epoxides, and are widely used in polyurethane foams, surfactants, lubricants, and other fields. This heading is further subdivided by specific polymer type. Code 390720 has 6 digits: the first 2 digits 39 represent Chapter 39, plastics and articles thereof; digits 3-4, 07, represent heading 3907, namely polyacetals, polyethers, epoxide resins, etc., in primary forms; digits 5-6, 20, represent subheading 390720, specifically polyethers in primary forms. Note that at the subheading level, 390720 is the six-digit code directly corresponding to polyethers, and no further breakdown is required. This product is a polyether in primary form, meets the description of heading 3907, and subheading 390720 explicitly names polyethers, so it is classified under this code. If it were a finished product such as polyurethane foam, it should be classified under other headings of Chapter 39 or Chapter 94; if it were another polymer such as epoxide resin, it would be classified under 390730, etc.
Chapter
Chapter 39 covers plastics and articles thereof, including polymers in primary forms, waste, parings and scrap, and semi-manufactures, as well as plastic articles in specific forms such as plates, sheets, film, foil, and strips. This chapter is subdivided according to polymer type and processing stage. Primary forms refer to liquid, paste, block, powder, and other unshaped states, and are the basic raw materials of the plastics industry.
Heading
Heading 3907 includes polyacetals, polyethers, epoxide resins, polycarbonates, polyesters, etc., in primary forms. Among these, polyethers are an important category, usually produced by ring-opening polymerization of epoxides, and are widely used in polyurethane foams, surfactants, lubricants, and other fields. This heading is further subdivided by specific polymer type.
Digit Breakdown
Code 390720 has 6 digits: the first 2 digits 39 represent Chapter 39, plastics and articles thereof; digits 3-4, 07, represent heading 3907, namely polyacetals, polyethers, epoxide resins, etc., in primary forms; digits 5-6, 20, represent subheading 390720, specifically polyethers in primary forms. Note that at the subheading level, 390720 is the six-digit code directly corresponding to polyethers, and no further breakdown is required.
Classification Basis
This product is a polyether in primary form, meets the description of heading 3907, and subheading 390720 explicitly names polyethers, so it is classified under this code. If it were a finished product such as polyurethane foam, it should be classified under other headings of Chapter 39 or Chapter 94; if it were another polymer such as epoxide resin, it would be classified under 390730, etc.
📝 Declaration Elements
Product name: The specific name of the declared commodity should use the standardized chemical name or industry common name, such as "polyether polyol" or "polyether." Appearance: Describe the physical state of the primary form, such as liquid, viscous liquid, powder, granules, etc., and it must be consistent with the definition of "primary forms." Composition content: Indicate the purity or proportion of main components of the polyether, such as "polyether >= 99%"; if additives are contained, they must be listed. Types of monomer units: Explain the monomers constituting the polyether, such as ethylene oxide, propylene oxide, etc., as well as the degree of polymerization or hydroxyl value. Use: Declare the main application fields, such as production of polyurethane foam, surfactants, lubricants, etc. Brand: If there is a brand, the brand name must be declared; if there is no brand, fill in "none." Model: Declare the specific model or grade, such as "PPG-2000," for easy identification. Packaging specifications: Explain the packaging form and net weight, such as "200 kg/drum." Product name: Polyether polyol; Appearance: Colorless transparent viscous liquid; Composition content: Polyether >= 99.5%; Monomer unit: Propylene oxide homopolymer; Use: Used to produce flexible polyurethane foam; Brand: None; Model: PPG-2000; Packaging specifications: 200 kg/iron drum. Mistakenly declaring polyether as polyurethane, resulting in classification under 390950. Describing the appearance as "foam" or "sheet," which does not meet the definition of primary forms. Failure to provide composition content, making it impossible to determine whether it belongs to polyether.
Product name
The specific name of the declared commodity should use the standardized chemical name or industry common name, such as "polyether polyol" or "polyether."
⚠️ Mistakenly writing it as "polyurethane" or "polyether ether ketone," leading to incorrect classification.
Appearance
Describe the physical state of the primary form, such as liquid, viscous liquid, powder, granules, etc., and it must be consistent with the definition of "primary forms."
⚠️ Filling in "foam-like" or "shaped article," which does not meet the primary form requirement.
Composition content
Indicate the purity or proportion of main components of the polyether, such as "polyether >= 99%"; if additives are contained, they must be listed.
⚠️ Writing only "polyether" without providing content, or confusing it as a mixture.
Types of monomer units
Explain the monomers constituting the polyether, such as ethylene oxide, propylene oxide, etc., as well as the degree of polymerization or hydroxyl value.
⚠️ Failing to provide monomer information, or incorrectly labeling it as another polymer.
Use
Declare the main application fields, such as production of polyurethane foam, surfactants, lubricants, etc.
⚠️ The use description is too broad, such as "industrial use," lacking specificity.
Brand
If there is a brand, the brand name must be declared; if there is no brand, fill in "none."
⚠️ Omitting the brand or mistakenly reporting it as a model.
Model
Declare the specific model or grade, such as "PPG-2000," for easy identification.
⚠️ Confusing the model with the product name, or filling it in incompletely.
Packaging specifications
Explain the packaging form and net weight, such as "200 kg/drum."
⚠️ Failure to indicate net weight or incorrect packaging unit.
Mistakenly declaring polyether as polyurethane, resulting in classification under 390950.
Describing the appearance as "foam" or "sheet," which does not meet the definition of primary forms.
Failure to provide composition content, making it impossible to determine whether it belongs to polyether.
🎯 Classification Logic
The core basis for classification is: 1) the commodity is in primary form, meeting the notes to Chapter 39; 2) the chemical structure is polyether, that is, a polymer containing ether bonds in the molecular chain and produced by ring-opening polymerization of epoxides; 3) heading 3907 names polyethers, and subheading 390720 directly corresponds. Other headings such as other polymers in 3901-3910, as well as finished or semi-finished products, must be excluded. 390710 Polyacetals: Polyacetals are polymers containing acetal bonds in the main chain, such as POM, while polyethers contain ether bonds; their chemical structures are different. 390730 Epoxide resins: Epoxide resins contain epoxy groups and are usually liquid or solid, but they belong to a different polymer category and cannot be classified under 390720. 390950 Polyurethanes: Polyurethane is the reaction product of isocyanates and polyols. If in primary form, it should be classified under 390950, not as polyether raw material. 390760 Poly(ethylene terephthalate): PET belongs to polyesters, and its main chain contains ester bonds, which differ from the ether bonds of polyethers, so it is classified under 390760. 382499 Other chemical products: If the polyether is only a mixture or preparation, it may be classified under 3824, but pure polyether should be classified under 390720. Is it indeed in primary form? Does the chemical structure contain ether bonds? Is it polymerized from epoxides? Is it mixed with other polymers? Is it named under 390720?
Basis
The core basis for classification is: 1) the commodity is in primary form, meeting the notes to Chapter 39; 2) the chemical structure is polyether, that is, a polymer containing ether bonds in the molecular chain and produced by ring-opening polymerization of epoxides; 3) heading 3907 names polyethers, and subheading 390720 directly corresponds. Other headings such as other polymers in 3901-3910, as well as finished or semi-finished products, must be excluded.
Confused Codes：
390710 - Polyacetals
Polyacetals are polymers containing acetal bonds in the main chain, such as POM, while polyethers contain ether bonds; their chemical structures are different.
390730 - Epoxide resins
Epoxide resins contain epoxy groups and are usually liquid or solid, but they belong to a different polymer category and cannot be classified under 390720.
390950 - Polyurethanes
Polyurethane is the reaction product of isocyanates and polyols. If in primary form, it should be classified under 390950, not as polyether raw material.
390760 - Poly(ethylene terephthalate)
PET belongs to polyesters, and its main chain contains ester bonds, which differ from the ether bonds of polyethers, so it is classified under 390760.
382499 - Other chemical products
If the polyether is only a mixture or preparation, it may be classified under 3824, but pure polyether should be classified under 390720.
Self-Check：
✓ Is it indeed in primary form?
✓ Does the chemical structure contain ether bonds?
✓ Is it polymerized from epoxides?
✓ Is it mixed with other polymers?
✓ Is it named under 390720?
❓ FAQ
How can it be determined whether a polyether belongs to primary forms? Primary forms refer to liquid, paste, block, powder, and other unshaped states, including polymers in primary forms. If the polyether is a liquid, viscous liquid, powder, or granules, it meets the requirement; if it has already been foamed into foam blocks or made into film, it does not belong to primary forms. How are polyether and polyurethane distinguished in HS codes? Polyether is a polymer containing ether bonds and is classified under 390720; polyurethane is a polymer containing carbamate bonds and is classified under 390950. If polyether is used to produce polyurethane but has not itself reacted, it is still classified as polyether. When declaring polyether, how should the composition content be filled in? The purity or proportion of main components of the polyether should be indicated, such as "polyether >= 99%." If stabilizers, antioxidants, and other additives are contained, the types and contents must be listed. If it is an aqueous solution, the concentration must be indicated. Is there any difference in classification between polyether polyol and polyether? There is no difference. Polyether polyol is a type of polyether, usually referring to hydroxyl-terminated polyether, and is still classified under 390720. However, if it has already reacted with isocyanate to form polyurethane, it is classified under 390950. What documents are required for importing polyether? Usually a contract, invoice, packing list, bill of lading, composition test report, MSDS, etc. are required. If dangerous goods are involved, a dangerous goods packaging certificate is also required. The specific requirements are subject to customs. What is the export tax rebate rate for 390720? The export tax rebate rate is adjusted according to national policy. It is recommended to check the latest rebate rate through the official website of the General Administration of Customs or the State Taxation Administration, or consult a professional customs broker. No specific value is provided here. If the polyether is a mixture, can it still be classified under 390720? If polyether is the main component of the mixture and it meets the definition of primary forms, it is usually still classified under 390720. However, if other components account for a high proportion of the mixture, it may be classified under 3824. Judgment must be based on composition and use. How can the most-favored-nation tax rate for 390720 be checked? You can log on to the website of the General Administration of Customs of China and enter the "Import and Export Tariff" query, or use the customs classification advance ruling service. You can also consult a customs broker for the latest tax rate information.
Q: How can it be determined whether a polyether belongs to primary forms?
A: Primary forms refer to liquid, paste, block, powder, and other unshaped states, including polymers in primary forms. If the polyether is a liquid, viscous liquid, powder, or granules, it meets the requirement; if it has already been foamed into foam blocks or made into film, it does not belong to primary forms.
Q: How are polyether and polyurethane distinguished in HS codes?
A: Polyether is a polymer containing ether bonds and is classified under 390720; polyurethane is a polymer containing carbamate bonds and is classified under 390950. If polyether is used to produce polyurethane but has not itself reacted, it is still classified as polyether.
Q: When declaring polyether, how should the composition content be filled in?
A: The purity or proportion of main components of the polyether should be indicated, such as "polyether >= 99%." If stabilizers, antioxidants, and other additives are contained, the types and contents must be listed. If it is an aqueous solution, the concentration must be indicated.
Q: Is there any difference in classification between polyether polyol and polyether?
A: There is no difference. Polyether polyol is a type of polyether, usually referring to hydroxyl-terminated polyether, and is still classified under 390720. However, if it has already reacted with isocyanate to form polyurethane, it is classified under 390950.
Q: What documents are required for importing polyether?
A: Usually a contract, invoice, packing list, bill of lading, composition test report, MSDS, etc. are required. If dangerous goods are involved, a dangerous goods packaging certificate is also required. The specific requirements are subject to customs.
Q: What is the export tax rebate rate for 390720?
A: The export tax rebate rate is adjusted according to national policy. It is recommended to check the latest rebate rate through the official website of the General Administration of Customs or the State Taxation Administration, or consult a professional customs broker. No specific value is provided here.
Q: If the polyether is a mixture, can it still be classified under 390720?
A: If polyether is the main component of the mixture and it meets the definition of primary forms, it is usually still classified under 390720. However, if other components account for a high proportion of the mixture, it may be classified under 3824. Judgment must be based on composition and use.
Q: How can the most-favored-nation tax rate for 390720 be checked?
A: You can log on to the website of the General Administration of Customs of China and enter the "Import and Export Tariff" query, or use the customs classification advance ruling service. You can also consult a customs broker for the latest tax rate information.
⚠️ 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.