Chapter 39 covers plastics and articles thereof, including polymers in primary forms, synthetic rubber, semi-finished products, and waste and scrap. This chapter is subdivided by polymer type and form; primary forms refer to liquid, paste, block, powder, and other unprocessed forms. The chapter notes provide strict definitions of "primary forms" and "plastics"; when classifying, one must first determine whether the material meets the definition of plastics. Heading 3907 covers polyacetals, other polyethers and epoxide resins, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. Among these, 3907.40 specifically refers to polycarbonates in primary forms, including homopolymers and copolymers, whether or not modified, provided they remain in primary forms. First 2 digits 39: Chapter 39, representing plastics and articles thereof. Digits 3-4, 07: Heading 3907, representing polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. Digits 5-6, 40: Subheading 3907.40, specifically referring to polycarbonates. Note: 3907.40 applies only to polycarbonates in primary forms; if already processed into plates, sheets, film, etc., they are classified under other headings. This commodity is polycarbonate in primary form, a synthetic polymer that meets the definition of plastics in Chapter 39. Its chemical structure is a carbonate-type polymer, so it is classified under 3907.40. It is not classified under 3907.30 (epoxide resins) or 3907.50 (alkyd resins) because the chemical structures differ; nor under 3907.99 (other polyesters) because polycarbonates are specifically named.

Product Name: Fill in the general name of the commodity, such as "polycarbonate" or "PC resin", which must be consistent with the contract and invoice. Appearance: Describe the specific form of the primary shape, such as transparent pellets, powder, liquid, etc., and indicate the color. Composition Content: Fill in the percentage content of polycarbonate, and whether additives (such as flame retardants, pigments) are contained and their proportions. Brand: Fill in the manufacturer's or trader's brand, such as "Covestro", "LG", etc.; if no brand, write "None". Model: Fill in the product model or grade, such as "Makrolon 2405", to facilitate customs identification of the specific variety. Use: Explain the final use of the polycarbonate in primary form, such as "for injection molding electronic housings" or "for extrusion into sheets". Source: Indicate whether it is virgin material or recycled material; recycled material requires relevant certification. Packaging Specification: Fill in the packaging form and net weight, such as "25 kg/bag", "1000 kg/ton bag". Customs declaration example: Product Name: Polycarbonate (PC) Appearance: Transparent pellets Composition Content: Polycarbonate 99%, additives 1% Brand: Covestro Model: Makrolon 2405 Use: For injection molding electronic housings Source: Virgin material Packaging Specification: 25 kg/bag HS Code: 3907400000 Declaration Date: 2025-03-21 Declaring already processed boards or sheets as primary forms, leading to classification errors. Inaccurate declaration of composition content, such as failing to indicate additives or recycled material proportions. Missing or incorrect brand and model, affecting customs valuation and traceability.

Core classification basis: 1) The commodity must be in primary form, i.e., liquid, paste, block, powder, or other unprocessed form; 2) The chemical structure is polycarbonate, i.e., formed by polycondensation of bisphenol A with phosgene or diphenyl carbonate; 3) It meets the definition of plastics in the Chapter 39 notes. If already processed into plates, sheets, film, etc., it is classified under headings such as 3919 or 3920. 390730 Epoxide resins: Epoxide resins contain epoxy groups, while polycarbonates contain carbonate groups; the chemical structures differ, and uses also differ. 390799 Other polyesters: 3907.99 is for polyesters not elsewhere specified; polycarbonates are specifically named, so they are preferentially classified under 3907.40. 391190 Other synthetic polymers in primary forms: If polycarbonate is modified or blended with other polymers, it may be classified under 3911, but if it retains the essential characteristics of polycarbonate, it remains under 3907.40. 392099 Other plates, sheets, film of plastics: If polycarbonate has been processed into plates, sheets, film, etc., it is classified under 3920, not 3907.40. 390760 Poly(ethylene terephthalate): PET and PC have different chemical structures; PET is a polyethylene terephthalate polymer, and classification must be distinguished based on chemical composition. Is it indeed in primary form (not plates, sheets, film)? Is it a polycarbonate homopolymer or copolymer? Does it contain additives? Do the additives change the essential characteristics? Is it blended with other polymers? Does the blend still have PC as the main component? Is it recycled material? Does the recycled material affect classification?

How to determine whether polycarbonate is in "primary form"? Primary form refers to liquid, paste, block, powder, pellet, and other unprocessed forms. If it has been processed by injection molding, extrusion, etc., into plates, sheets, film, pipes, etc., it is not in primary form and should be classified under other headings in Chapter 39. Under which code should polycarbonate and ABS blends be classified? If polycarbonate is the main component in the blend and the essential characteristics of polycarbonate are retained, it is usually still classified under 3907.40. If ABS is the main component, it may be classified under 3903.30. The specific classification depends on the composition ratio and customs classification decisions. Is recycled polycarbonate classified under 3907.40? Recycled polycarbonate, if in primary form, can still be classified under 3907.40, but the source must be declared as recycled material and relevant certification provided. Some countries may have special regulatory requirements for recycled materials. What is the HS code for polycarbonate sheets? If polycarbonate sheets are cellular, they are classified under 3921.11; if non-cellular, under 3920.61 (of polycarbonates). Note the distinction from 3907.40 for primary forms. How should composition content be filled in during declaration? The percentage of polycarbonate should be filled in, along with the names and percentages of all additives. If it is a blend, the proportions of each polymer must be listed. Composition content is an important basis for customs valuation and classification. How to distinguish between 3907.40 and 3907.99? 3907.40 specifically refers to polycarbonates, while 3907.99 is for other polyesters not elsewhere specified. If the commodity is polycarbonate, it must be classified under 3907.40, not 3907.99. What regulatory documents are required for importing polycarbonate? Basic documents such as contract, invoice, packing list, bill of lading, and certificate of origin are usually required. If anti-dumping or countervailing measures are involved, relevant certifications are also required. Specific regulatory conditions can be found in announcements by the General Administration of Customs. How to check the import tariff rate for polycarbonate? The latest tariff rate can be checked by entering HS code 3907400000 on the General Administration of Customs website, China International Trade Single Window, or professional tariff query tools. Tariff rates may vary depending on origin, trade agreements, etc.; official publications should be consulted.