Chapter 39 covers plastics and articles thereof, and is a core chapter in the HS classification organized by material properties. This chapter includes polymers in primary forms (such as resins and gums), waste and scrap, semi-manufactures, and finished articles. Primary forms refer to liquid, paste, block, powder, and other forms that have not undergone further processing and usually require molding, extrusion, or other processes to become final products. This chapter subdivides headings by polymer type, for example 3901 to 3914 for primary forms, and 3915 to 3926 for semi-manufactures and finished articles. Heading 3907 specifically refers to polyacetals, other polyethers and epoxide resins, polycarbonates, alkyd resins, etc., in primary forms. Among these, epoxide resins are a class of thermosetting polymers containing two or more epoxy groups, usually produced by the condensation polymerization of bisphenol A and epichlorohydrin. This heading covers epoxide resins in liquid, solid, solution, or dispersion forms, but excludes cured articles or finished products mixed with other substances (such as adhesives and coatings), which are classified under other headings. Code 390730 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, etc., in primary forms); digits 5-6 '30' represent subheading 390730 (epoxide resins). In the HS system, subheadings are further subdivided, but 390730 is not further subdivided and covers all epoxide resins in primary forms, regardless of molecular weight, epoxy value, or form (liquid, solid, solution, etc.). Note: if epoxide resin is mixed with other substances (such as added curing agents or fillers), it may fall outside the scope of this subheading. This product is epoxide resin in primary form, not mixed with other substances, and not cured, which conforms to the description of heading 3907. Unlike 3901 (polymers of ethylene) or 3902 (polymers of propylene), epoxide resin is a thermosetting resin containing epoxy groups and is classified under 3907. It is also not classified under 3909 (amino-resins) or 3910 (silicones), because its chemical structure is different. If it is a finished article made of epoxide resin (such as pipes or plates), it is classified under 3917 or 3920, etc., rather than as a primary form.

Product name: Declare the commodity name, which should accurately reflect the chemical name or common name of the epoxide resin, such as 'epoxide resin' or 'bisphenol A epoxide resin'. Appearance: Describe the physical state of the product, such as liquid, solid, powder, granules, solution, etc., as well as characteristics such as color and transparency. Composition and content: List the main components and contents, such as epoxide resin content, solvent content, additive content, etc., which must be expressed as percentages. Epoxide equivalent or epoxy value: Provide the epoxide equivalent weight (g/eq) or epoxy value (eq/100g) of the epoxide resin. This is a key indicator that affects classification and use. Viscosity or softening point: Declare viscosity for liquid resins (such as mPa·s), and softening point for solid resins (such as °C), to distinguish grades. Use: Explain the main application fields, such as coatings, adhesives, composite materials, electronic packaging, etc., which helps determine whether it is in primary form. Brand or model: Provide the manufacturer's brand and model to facilitate identification of the specific product, such as 'Nan Ya 128' or 'Dow DER331'. Packaging specifications: Explain the packaging form and net weight, such as '200kg/drum' or '25kg/bag', which affects transportation and tariffs. Product name: Epoxide resin (bisphenol A type) Appearance: Transparent liquid Composition and content: Epoxide resin 99.5%, impurities 0.5% Epoxide equivalent: 185 g/eq Viscosity: 12000 mPa·s (25°C) Use: Used in coatings and adhesives Brand/model: Nan Ya 128 Packaging specifications: 200kg/iron drum This is a simulated example for filling out a customs declaration form. Actual declaration must be truthfully completed according to the contract, invoice, and test report. Confusing epoxide equivalent weight with epoxy value, leading to classification errors or failure to enjoy preferential tariff rates. Not indicating whether solvent is contained. If solvent is contained and the solvent content is high, it may be classified under other subheadings of 3907 or 3506, etc. Declaring an epoxide resin mixture with added curing agent as 390730, when it may actually be classified under 3214 or 3506. Appearance description is too simple, such as only writing 'solid', without distinguishing whether it is powder or block, affecting inspection.

The core basis for classification is: 1) whether the commodity is in primary form, that is, uncured epoxide resin not mixed with other substances; 2) whether the chemical structure is characterized by epoxy groups; 3) whether it meets the description of heading 3907. According to the Import and Export Tariff and its notes, 390730 applies only to epoxide resins in primary forms, including liquid, solid, solution, or dispersion. If the epoxide resin has been mixed with other substances (such as curing agents, fillers, pigments), it falls outside this scope and may be classified under other headings. In addition, if the epoxide resin is a finished article (such as pipes or plates), it is classified under the latter part of Chapter 39 or other chapters. 390710 Polyacetals: Polyacetals are polymers whose main chain contains acetal groups, such as polyoxymethylene. They differ chemically from epoxide resins and are usually thermoplastic, whereas epoxide resins are thermosetting. 390720 Other polyethers: Other polyethers include polyethylene glycol, polypropylene glycol, etc., which do not contain epoxy groups, or whose epoxy groups are end-capped, and differ from epoxide resins in epoxy group reactivity. 390791 Unsaturated polyesters: Unsaturated polyesters are polyester-type polymers containing double bonds that can crosslink and cure, but they have no epoxy groups, and their curing mechanism is different. They are classified under 390791. 390799 Other polyesters: Other polyesters include saturated polyesters such as PET and PBT, which differ significantly from epoxide resins in chemical structure and properties. 350691 Adhesives based on epoxide resins: If epoxide resin has been mixed with curing agents, fillers, etc., to become an adhesive, it is classified under 350691 rather than 390730. Is it confirmed to be in primary form and uncured? Does it contain epoxy groups and are they the main component? Is it not mixed with other substances? Are the epoxide equivalent weight or epoxy value clearly stated? Is it used for coatings, adhesives, etc., but not made into finished products?

How can I check the import tariff rate for 390730? You can check the most-favored-nation tariff rate, general tariff rate, value-added tax rate, and consumption tax by entering HS code 390730 on the General Administration of Customs website, China International Trade Single Window, or third-party query platforms. Note that tariff rates may be adjusted with policy changes, and the latest published rates should prevail. Is epoxide resin solution classified under 390730? If epoxide resin is dissolved in an organic solvent (such as acetone or toluene) and the solvent serves only as a carrier without chemical reaction, it is usually still classified under 390730. However, if the solvent content is too high, or other additives are added to change the characteristics, it may be classified under other subheadings. How is a mixture of epoxide resin and curing agent classified? If a curing agent has been mixed in and it becomes a two-component adhesive, it is classified under 350691. If it is one-component but contains a curing agent, it is also classified under 3506. If only a small amount of stabilizer is added, it is still regarded as being in primary form and classified under 390730. Are the codes for solid epoxide resin and liquid epoxide resin the same? Yes, 390730 covers all epoxide resins in primary forms, whether solid or liquid. However, when declaring, appearance, softening point, or viscosity must be indicated for customs inspection. Is epoxide resin powder coating classified under 390730? If the powder coating is made by mixing epoxide resin, curing agent, pigments, fillers, etc., it is not in primary form and should be classified under other subheadings of 3907 or 3208, etc. If it is only pure epoxide resin powder, unmixed, it is classified under 390730. In the declaration elements for epoxide resin, must the epoxide equivalent weight be provided? Yes, epoxide equivalent weight or epoxy value is a key indicator that helps customs confirm the characteristics of the commodity. If it cannot be provided, it may lead to classification disputes or delays in customs clearance. When importing epoxide resin from different countries, are the codes the same? The first 6 digits of the HS code, 390730, are uniform internationally, but countries may subdivide the last 4 digits differently. When importing, the customs code of the destination country shall prevail. China uses a 10-digit code, and after 390730, additional digits must be added according to the specific type. Is epoxide resin waste classified under 390730? Waste is usually classified under 3915, not 390730. 390730 applies only to new material in primary form, while waste and scrap are classified under 3915.