Chapter 39 is the HS classification system for plastics and articles thereof, covering polymers in primary forms, synthetic resins, plastic materials and their semi-finished products and articles. This chapter includes materials made from chemically synthesized or natural macromolecular compounds through polymerization, polycondensation and other processes, such as polyethylene, polyvinyl chloride, polyamide, polyurethane, etc. Primary forms include liquid, paste, block, powder, granule, etc., but do not include finished products already made into specific shapes. This chapter is a core chapter in the trade of chemical products and plastic articles, involving a wide range of industrial raw materials and consumer goods. Heading 3909 covers amino-resins, phenolic resins and polyurethanes in primary forms. Amino-resins include urea-formaldehyde resins, melamine-formaldehyde resins, etc., formed by polycondensation of amino compounds with aldehydes. Phenolic resins are obtained by polycondensation of phenols with aldehydes. Polyurethanes are produced by the reaction of isocyanates with polyols. These resins are widely used in adhesives, coatings, foams, molding compounds and other fields. Heading 3909 is limited to primary forms, such as liquid, paste, block, powder, granule, etc., and does not include semi-finished products or articles already made into plates, sheets, film, strip, etc. Code 390910 consists of 6 digits. The first 2 digits "39" represent Chapter 39, i.e., plastics and articles thereof, covering all synthetic resins and plastic materials. Digits 3-4 "09" represent heading 3909, i.e., amino-resins, phenolic resins and polyurethanes in primary forms. Digits 5-6 "10" represent subheading 390910, specifically urea-formaldehyde resins in primary forms. Urea-formaldehyde resin is a type of amino-resin, formed by polycondensation of urea and formaldehyde. Therefore, the complete meaning of 390910 is: subheading 390910 (urea-formaldehyde resins in primary forms) under heading 3909 (amino-resins, phenolic resins and polyurethanes) under Chapter 39 (plastics and articles thereof). This code applies only to urea-formaldehyde resins in primary forms, excluding articles thereof or other amino-resins. Urea-formaldehyde resin is classified under 390910 because it belongs to amino-resins and is in primary form. It differs from phenolic resins (3909.20) and polyurethanes (3909.50), and also from other amino-resins such as melamine-formaldehyde resins (3909.30). In addition, if urea-formaldehyde resin has been made into semi-finished products or articles such as plates, sheets, film, etc., it should be classified under subsequent headings of Chapter 39 or Chapter 94, etc. Therefore, based on chemical composition and physical form, 390910 is the precise classification.
Chapter
Chapter 39 is the HS classification system for plastics and articles thereof, covering polymers in primary forms, synthetic resins, plastic materials and their semi-finished products and articles. This chapter includes materials made from chemically synthesized or natural macromolecular compounds through polymerization, polycondensation and other processes, such as polyethylene, polyvinyl chloride, polyamide, polyurethane, etc. Primary forms include liquid, paste, block, powder, granule, etc., but do not include finished products already made into specific shapes. This chapter is a core chapter in the trade of chemical products and plastic articles, involving a wide range of industrial raw materials and consumer goods.
Heading
Heading 3909 covers amino-resins, phenolic resins and polyurethanes in primary forms. Amino-resins include urea-formaldehyde resins, melamine-formaldehyde resins, etc., formed by polycondensation of amino compounds with aldehydes. Phenolic resins are obtained by polycondensation of phenols with aldehydes. Polyurethanes are produced by the reaction of isocyanates with polyols. These resins are widely used in adhesives, coatings, foams, molding compounds and other fields. Heading 3909 is limited to primary forms, such as liquid, paste, block, powder, granule, etc., and does not include semi-finished products or articles already made into plates, sheets, film, strip, etc.
Digit Breakdown
Code 390910 consists of 6 digits. The first 2 digits "39" represent Chapter 39, i.e., plastics and articles thereof, covering all synthetic resins and plastic materials. Digits 3-4 "09" represent heading 3909, i.e., amino-resins, phenolic resins and polyurethanes in primary forms. Digits 5-6 "10" represent subheading 390910, specifically urea-formaldehyde resins in primary forms. Urea-formaldehyde resin is a type of amino-resin, formed by polycondensation of urea and formaldehyde. Therefore, the complete meaning of 390910 is: subheading 390910 (urea-formaldehyde resins in primary forms) under heading 3909 (amino-resins, phenolic resins and polyurethanes) under Chapter 39 (plastics and articles thereof). This code applies only to urea-formaldehyde resins in primary forms, excluding articles thereof or other amino-resins.
Classification Basis
Urea-formaldehyde resin is classified under 390910 because it belongs to amino-resins and is in primary form. It differs from phenolic resins (3909.20) and polyurethanes (3909.50), and also from other amino-resins such as melamine-formaldehyde resins (3909.30). In addition, if urea-formaldehyde resin has been made into semi-finished products or articles such as plates, sheets, film, etc., it should be classified under subsequent headings of Chapter 39 or Chapter 94, etc. Therefore, based on chemical composition and physical form, 390910 is the precise classification.
📝 Declaration Elements
Product Name: The Chinese and foreign language names of the declared commodity, which should accurately reflect the product attributes, such as "urea-formaldehyde resin" or "Urea-formaldehyde resin". Appearance: Describe the physical state of the commodity, such as liquid, powder, granule, block, etc., as well as characteristics such as color and odor. Composition and Content: Indicate the main components and content, such as urea-formaldehyde resin content, moisture, free formaldehyde, etc., usually expressed as a percentage. Source: Explain the raw materials of production, such as polycondensation of urea and formaldehyde, or indicate recycled material. Use: Describe the main application fields of the commodity, such as adhesives, coatings, molding compounds, plastic foams, etc. Brand: If there is a brand, declare the brand name; if no brand, indicate "no brand". Model: Declare the model or grade of the commodity, such as UF-101, to facilitate identification of specific specifications. Packaging Specifications: Explain the packaging method and net weight, such as 25kg/bag, 200kg/drum, etc. Product Name: Urea-formaldehyde resin; Appearance: white powder; Composition and Content: urea-formaldehyde resin ≥98%, moisture ≤1%, free formaldehyde ≤0.5%; Source: formed by polycondensation of urea and formaldehyde; Use: used for wood adhesives; Brand: no brand; Model: UF-101; Packaging Specifications: 25kg/bag. Misreporting urea-formaldehyde resin as urea resin or formaldehyde resin, leading to classification errors. Not indicating free formaldehyde content, which may affect customs judgment on environmental standards. Declaring urea-formaldehyde resin articles already made into specific shapes (such as boards) as primary forms, leading to classification errors.
Product Name
The Chinese and foreign language names of the declared commodity, which should accurately reflect the product attributes, such as "urea-formaldehyde resin" or "Urea-formaldehyde resin".
⚠️ Misreporting as "urea resin" or "formaldehyde resin", without specifying urea-formaldehyde resin.
Appearance
Describe the physical state of the commodity, such as liquid, powder, granule, block, etc., as well as characteristics such as color and odor.
⚠️ Only writing "solid" or "liquid", without specifying the form, such as "white powder" or "colorless transparent liquid".
Composition and Content
Indicate the main components and content, such as urea-formaldehyde resin content, moisture, free formaldehyde, etc., usually expressed as a percentage.
⚠️ Not indicating free formaldehyde content or only writing "resin", lacking specific data.
Source
Explain the raw materials of production, such as polycondensation of urea and formaldehyde, or indicate recycled material.
⚠️ Mistakenly writing "petroleum refining" or not indicating the source of raw materials.
Use
Describe the main application fields of the commodity, such as adhesives, coatings, molding compounds, plastic foams, etc.
⚠️ The use description is too broad, such as "industrial use", without specific explanation.
Brand
If there is a brand, declare the brand name; if no brand, indicate "no brand".
⚠️ Confusing brand with manufacturer, or not declaring the brand.
Model
Declare the model or grade of the commodity, such as UF-101, to facilitate identification of specific specifications.
⚠️ Confusing model with composition, or not providing the model.
Packaging Specifications
Explain the packaging method and net weight, such as 25kg/bag, 200kg/drum, etc.
⚠️ Not indicating net weight or packaging type, such as only writing "bagged".
Example： Product Name: Urea-formaldehyde resin; Appearance: white powder; Composition and Content: urea-formaldehyde resin ≥98%, moisture ≤1%, free formaldehyde ≤0.5%; Source: formed by polycondensation of urea and formaldehyde; Use: used for wood adhesives; Brand: no brand; Model: UF-101; Packaging Specifications: 25kg/bag.
Common Mistakes：
Misreporting urea-formaldehyde resin as urea resin or formaldehyde resin, leading to classification errors.
Not indicating free formaldehyde content, which may affect customs judgment on environmental standards.
Declaring urea-formaldehyde resin articles already made into specific shapes (such as boards) as primary forms, leading to classification errors.
🎯 Classification Logic
Core criteria for classification: First, confirm that the commodity is in primary form, i.e., unprocessed or only primarily processed (such as block, powder, granule, etc.), in accordance with the notes to Chapter 39. Second, confirm that the chemical composition is urea-formaldehyde resin, i.e., a polycondensate of urea and formaldehyde, belonging to amino-resins. According to heading 3909, amino-resins include urea-formaldehyde resins, melamine-formaldehyde resins, etc. Subheading 390910 is specifically for urea-formaldehyde resins. Therefore, as long as the commodity is urea-formaldehyde resin in primary form, it is classified under 390910. If it is an article or semi-finished product, it should be classified under the corresponding heading. 390920 Phenolic resins in primary forms: Phenolic resins are formed by polycondensation of phenols with aldehydes, while urea-formaldehyde resins are formed by polycondensation of urea and formaldehyde. The chemical structures are different, and their uses also differ. Phenolic resins have better heat resistance and are often used in refractory materials. 390930 Other amino-resins in primary forms: Includes melamine-formaldehyde resins, etc., but does not include urea-formaldehyde resins. Melamine-formaldehyde resins are formed by polycondensation of melamine and formaldehyde, and have better water resistance and hardness, often used in tableware and laminates. 390950 Polyurethanes in primary forms: Polyurethanes are produced by the reaction of isocyanates with polyols, and their raw materials and chemical structures are completely different from urea-formaldehyde resins. In terms of use, polyurethanes are mostly used in foams, elastomers, and coatings. 390940 Phenolic resins in primary forms (Note: 390940 is phenolic resin, but actually 3909.20 is phenolic resin, this may be a typo, correct code should be used): Phenolic resins and urea-formaldehyde resins both belong to amino-resins but are different subheadings, and need to be distinguished based on chemical composition. Is the commodity in primary form (liquid, powder, granule, etc.)? Is the commodity formed by polycondensation of urea and formaldehyde? Does the commodity belong to amino-resins? Has the commodity not been made into semi-finished products or articles such as plates, sheets, film, etc.? Is the commodity mixed with other resins? If mixed, it should be classified according to the main component.
Basis
Core criteria for classification: First, confirm that the commodity is in primary form, i.e., unprocessed or only primarily processed (such as block, powder, granule, etc.), in accordance with the notes to Chapter 39. Second, confirm that the chemical composition is urea-formaldehyde resin, i.e., a polycondensate of urea and formaldehyde, belonging to amino-resins. According to heading 3909, amino-resins include urea-formaldehyde resins, melamine-formaldehyde resins, etc. Subheading 390910 is specifically for urea-formaldehyde resins. Therefore, as long as the commodity is urea-formaldehyde resin in primary form, it is classified under 390910. If it is an article or semi-finished product, it should be classified under the corresponding heading.
Confused Codes：
390920 - Phenolic resins in primary forms
Phenolic resins are formed by polycondensation of phenols with aldehydes, while urea-formaldehyde resins are formed by polycondensation of urea and formaldehyde. The chemical structures are different, and their uses also differ. Phenolic resins have better heat resistance and are often used in refractory materials.
390930 - Other amino-resins in primary forms
Includes melamine-formaldehyde resins, etc., but does not include urea-formaldehyde resins. Melamine-formaldehyde resins are formed by polycondensation of melamine and formaldehyde, and have better water resistance and hardness, often used in tableware and laminates.
390950 - Polyurethanes in primary forms
Polyurethanes are produced by the reaction of isocyanates with polyols, and their raw materials and chemical structures are completely different from urea-formaldehyde resins. In terms of use, polyurethanes are mostly used in foams, elastomers, and coatings.
390940 - Phenolic resins in primary forms (Note: 390940 is phenolic resin, but actually 3909.20 is phenolic resin, this may be a typo, correct code should be used)
Phenolic resins and urea-formaldehyde resins both belong to amino-resins but are different subheadings, and need to be distinguished based on chemical composition.
Self-Check：
✓ Is the commodity in primary form (liquid, powder, granule, etc.)?
✓ Is the commodity formed by polycondensation of urea and formaldehyde?
✓ Does the commodity belong to amino-resins?
✓ Has the commodity not been made into semi-finished products or articles such as plates, sheets, film, etc.?
✓ Is the commodity mixed with other resins? If mixed, it should be classified according to the main component.
❓ FAQ
How to query the HS code for urea-formaldehyde resin? You can check through customs tariff, HS code query websites, or consult a customs broker. First determine that the commodity is urea-formaldehyde resin in primary form, then search step by step according to Chapter 39, heading 3909, subheading 390910. Note to confirm whether the commodity meets the definition of primary form to avoid misclassification. What is the difference between the HS codes for urea-formaldehyde resin and phenolic resin? Urea-formaldehyde resin is classified under 390910, and phenolic resin under 390920. The difference lies in chemical composition: urea-formaldehyde resin is formed by polycondensation of urea and formaldehyde, while phenolic resin is formed by polycondensation of phenols and aldehydes. When declaring, composition certificates need to be provided for customs to classify correctly. Can urea-formaldehyde resin articles (such as boards) be declared under 390910? No. 390910 only applies to urea-formaldehyde resin in primary forms. If it has been made into semi-finished products or articles such as boards, sheets, etc., it should be classified according to its use and shape under other headings of Chapter 39 (such as 3920, 3921) or Chapter 44 (wood articles), etc. Incorrect declaration may lead to customs clearance delays or penalties. What test reports are required when declaring urea-formaldehyde resin? Usually, a composition analysis report (proving it is urea-formaldehyde resin), a free formaldehyde content test report (environmental requirements), and a physical form description are required. Specific requirements are subject to customs; it is recommended to confirm with a customs broker in advance. Does the free formaldehyde content of urea-formaldehyde resin affect HS code classification? It does not affect HS code classification, but may affect environmental standards, tariff treatment, or market regulation. Classification is based only on chemical composition and physical form. However, high free formaldehyde may be restricted from import and must comply with the importing country's environmental regulations. If urea-formaldehyde resin is mixed with other resins, how to classify? If urea-formaldehyde resin is the main component in the mixed resin, it may still be classified under 390910; if other components dominate, it should be classified according to the main component. A certificate of component proportions needs to be provided, and customs will determine the code based on the main component. How to query the tariff rate for urea-formaldehyde resin? Tariff rates may change. You can obtain the latest rates through the General Administration of Customs website, tariff query platforms, or by consulting a customs broker. Note that different rules of origin may apply different agreement rates, such as RCEP, etc. For cross-border e-commerce sales of urea-formaldehyde resin glue, which HS code should be used? If the glue is urea-formaldehyde resin in primary form, it is still classified under 390910; if it has been made into glue in retail packaging, it may be classified under 3506 (adhesives) or 3214 (fillers). It needs to be judged based on the specific form and packaging. It is recommended to consult a professional customs broker.
Q: How to query the HS code for urea-formaldehyde resin?
A: You can check through customs tariff, HS code query websites, or consult a customs broker. First determine that the commodity is urea-formaldehyde resin in primary form, then search step by step according to Chapter 39, heading 3909, subheading 390910. Note to confirm whether the commodity meets the definition of primary form to avoid misclassification.
Q: What is the difference between the HS codes for urea-formaldehyde resin and phenolic resin?
A: Urea-formaldehyde resin is classified under 390910, and phenolic resin under 390920. The difference lies in chemical composition: urea-formaldehyde resin is formed by polycondensation of urea and formaldehyde, while phenolic resin is formed by polycondensation of phenols and aldehydes. When declaring, composition certificates need to be provided for customs to classify correctly.
Q: Can urea-formaldehyde resin articles (such as boards) be declared under 390910?
A: No. 390910 only applies to urea-formaldehyde resin in primary forms. If it has been made into semi-finished products or articles such as boards, sheets, etc., it should be classified according to its use and shape under other headings of Chapter 39 (such as 3920, 3921) or Chapter 44 (wood articles), etc. Incorrect declaration may lead to customs clearance delays or penalties.
Q: What test reports are required when declaring urea-formaldehyde resin?
A: Usually, a composition analysis report (proving it is urea-formaldehyde resin), a free formaldehyde content test report (environmental requirements), and a physical form description are required. Specific requirements are subject to customs; it is recommended to confirm with a customs broker in advance.
Q: Does the free formaldehyde content of urea-formaldehyde resin affect HS code classification?
A: It does not affect HS code classification, but may affect environmental standards, tariff treatment, or market regulation. Classification is based only on chemical composition and physical form. However, high free formaldehyde may be restricted from import and must comply with the importing country's environmental regulations.
Q: If urea-formaldehyde resin is mixed with other resins, how to classify?
A: If urea-formaldehyde resin is the main component in the mixed resin, it may still be classified under 390910; if other components dominate, it should be classified according to the main component. A certificate of component proportions needs to be provided, and customs will determine the code based on the main component.
Q: How to query the tariff rate for urea-formaldehyde resin?
A: Tariff rates may change. You can obtain the latest rates through the General Administration of Customs website, tariff query platforms, or by consulting a customs broker. Note that different rules of origin may apply different agreement rates, such as RCEP, etc.
Q: For cross-border e-commerce sales of urea-formaldehyde resin glue, which HS code should be used?
A: If the glue is urea-formaldehyde resin in primary form, it is still classified under 390910; if it has been made into glue in retail packaging, it may be classified under 3506 (adhesives) or 3214 (fillers). It needs to be judged based on the specific form and packaging. It is recommended to consult a professional customs broker.
⚠️ 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.