Chapter 39 covers plastics and articles thereof, and is an important chapter in the HS classification organized by material properties. This chapter includes polymers in primary forms (such as resins, pellets), waste and scrap, semi-manufactures and finished products, but excludes plastic articles classified in other chapters by function or use (such as plastic footwear in Chapter 64). This chapter is further subdivided by polymer type, density, viscosity and other indicators, and is a high-frequency chapter in chemical trade and customs classification. Heading 3907 covers polyacetals, other polyethers and epoxide resins, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. Primary forms include liquids, pastes, blocks, powders, granules, flakes, etc., but do not include semi-manufactures such as films and sheets. This heading is divided into multiple subheadings according to specific polymer types, and 390760 is the dedicated subheading for polyethylene terephthalate (PET). 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, polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms); digits 5-6 "60" represent subheading 390760, specifically polyethylene terephthalate (PET) in primary forms. This subheading is further subdivided according to viscosity, use, etc., but when declaring, attention should be paid to the fact that customs authorities in different countries may have different requirements for specific forms of PET (such as bottle grade, fiber grade). The goods are PET in primary forms, belong to polyester polymers, and are not copolymerized or modified with other monomers, which conforms to the description of 390760. If PET is reinforced, filled or blend-modified, it may be classified under other subheadings of 3907 or 3908, etc.; if it is PET waste and scrap, it is classified under 3915; if it is monofilament, rods, etc. made of PET, it is classified under 3916. Therefore, correct classification requires confirming that it is unmodified PET in primary forms.

Product Name: Fill in the standard name of the commodity, such as "polyethylene terephthalate" or "PET resin", and avoid using common names or brand names. Appearance: Describe the physical form of the commodity, such as "colorless transparent granules" or "white powder", and it must conform to the definition of primary forms. Composition Content: Indicate the percentage content of PET and whether additives are contained (such as stabilizers, masterbatch, etc.), and it must be accurate to specific values. Viscosity: Fill in the intrinsic viscosity (IV) value, such as "0.80 dl/g", which is a key indicator for distinguishing bottle-grade and fiber-grade PET. Use: Explain the specific use, such as "used for manufacturing beverage bottles" or "used for spinning polyester fibers". Brand: Fill in the manufacturer or trader brand, such as "XX brand"; if there is no brand, fill in "none". Model: Fill in the product model or grade, such as "CB-608", which helps distinguish different specifications. Packaging Specification: Indicate the packaging method and net weight, such as "25kg/bag" or "1000kg/jumbo bag". Product Name: Polyethylene terephthalate (PET resin); Appearance: Colorless transparent cylindrical granules; Composition Content: PET≥99.5%, moisture≤0.2%; Viscosity: Intrinsic viscosity 0.80 dl/g; Use: Used for blow molding to manufacture mineral water bottles; Brand: XX brand; Model: CB-608; Packaging Specification: 1100kg/jumbo bag, 20 bags in total, net weight 22000kg. Mistakenly classifying PET waste and scrap under 390760, when it should actually be classified under 3915. Failing to provide the intrinsic viscosity value, making it impossible to distinguish bottle grade from fiber grade and affecting classification. Classifying modified PET (such as glass fiber reinforced) under 390760, when it should actually be classified under other subheadings of 3907.

Core criteria for classification: First confirm that the commodity is in primary forms (granules, powder, liquid, etc.), then confirm that the chemical structure is polyethylene terephthalate (formed by polycondensation of terephthalic acid and ethylene glycol), and that it has not been copolymerized with other monomers or modified by reinforcement, filling, etc. At the same time, it is necessary to check whether it conforms to the description of subheading 390760 and refer to relevant classification decisions of the General Administration of Customs. If it is PET waste and scrap, it is classified under 3915; if it is PET semi-manufactures (such as films, sheets), it is classified under 3920 or 3921. 390761 Polyethylene terephthalate with a viscosity of ≥78 ml/g: 390761 is a subdivision under 390760 (adopted by some countries), specifically referring to PET with an intrinsic viscosity of ≥78 ml/g, usually bottle grade; while 390760 is a general subheading without subdivision and must be confirmed according to the national tariff schedule. 390769 Other polyethylene terephthalate: 390769 refers to PET with an intrinsic viscosity of <78 ml/g, usually fiber grade; the distinction from 390760 lies in the viscosity indicator, and an accurate viscosity value must be provided when declaring. 390799 Other polyesters: 390799 covers polyesters other than PET, such as PBT, PTT, etc.; if the commodity is copolyester or modified PET, it may be classified under this code. 391510 Polyethylene waste and scrap: 391510 is waste and scrap; if PET is waste and scrap, it is classified under 3915 rather than 390760; the key difference is whether it is virgin material in primary forms. 392062 Polyethylene terephthalate film: 392062 is film made of PET, which belongs to semi-manufactures, while 390760 is primary forms; the distinction is based on the degree of processing. Is it confirmed to be in primary forms (not films, sheets, etc.)? Has the intrinsic viscosity value been provided? Does it contain additives or modified components? Is it used for a specific purpose (bottle grade, fiber grade)? Is it confused with waste and scrap?

How can I inquire about the import tax rate for 390760? Through the official website of the General Administration of Customs, the International Trade Single Window, or professional tariff inquiry platforms, enter HS code 390760 and the country of origin to obtain the most-favored-nation rate, agreement rate, etc. Note that tax rates are adjusted with policy changes, and the latest publication should prevail. What is the difference in classification between bottle-grade and fiber-grade PET? In the HS code, some countries subdivide 390760 into 390761 (viscosity ≥78 ml/g, bottle grade) and 390769 (other, fiber grade). If the national tariff schedule does not subdivide it, both are classified under 390760, but the viscosity value must be provided when declaring for customs determination. Which code should modified PET (such as glass fiber reinforced) be classified under? Modified PET is usually classified under other subheadings of 3907, such as 390799 (other polyesters), because 390760 is limited to unmodified PET. If after modification it still conforms to the description of 390760, it must be judged according to the specific composition and customs classification decisions. How can PET waste and scrap be distinguished from PET in primary forms? PET in primary forms refers to virgin material, in the form of granules, powder, etc.; waste and scrap come from recycled material after production or consumption and are classified under 3915. The key difference lies in whether it has been used or processed and whether it conforms to the definition of primary forms. What are the consequences of omitting the viscosity value when declaring? It may make it impossible for customs to determine the specific subheading, thereby affecting classification and further affecting tax rates and regulatory conditions. In minor cases, supplementary declaration may be required; in serious cases, it may be deemed false declaration and subject to penalties. It is recommended to provide an accurate viscosity value. What is the main difference between 390760 and 390799? 390760 specifically refers to polyethylene terephthalate (PET), while 390799 covers other polyesters, such as polybutylene terephthalate (PBT), polytrimethylene terephthalate (PTT), etc. Different chemical structures are the core difference. What regulatory documents are required for importing PET? Basic documents such as contracts, invoices, packing lists, and bills of lading are usually required, as well as composition test reports. If solid waste is involved, environmental protection requirements must be met. Specific regulatory conditions can be found in relevant announcements of the General Administration of Customs. How can it be determined whether PET belongs to primary forms? Primary forms include liquids, pastes, blocks, powders, granules, flakes, etc., but do not include semi-manufactures already formed into films, sheets, monofilaments, etc. If PET has been processed into a specific shape, it may be classified under 39.20 or 39.21.