3907 - Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms:
Sub-classifications
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3907 1000 00
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3907 2100 00
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3907 3000 00
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3907 4000 00
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3907 5000 00
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3907 7000 00
Overview
This HTS category, 3907, encompasses a broad range of synthetic polymers including polyacetals, various polyethers, and epoxide resins, all in their primary forms. It also includes polycarbonates, alkyd resins, polyallyl esters, and other polyesters, again, as primary materials. These are foundational chemical substances, typically in the form of powders, granules, flakes, or blocks, that serve as the base for manufacturing a vast array of plastic articles. Their classification here hinges on their chemical composition and their state as raw materials, prior to fabrication into finished goods.
Unlike sibling categories at the Chapter 39 level which might cover plastic articles, waste or scrap, or specific types of manufactured plastic goods, 3907 focuses exclusively on the raw polymer materials themselves. This distinction is crucial for import and export duties, as the value and processing level of the material significantly influence tariff rates. For instance, while a finished plastic bottle would fall under a different HTS heading, the polyethylene terephthalate (PET) pellets used to produce that bottle would be classified under 3907.
Within category 3907, further subdivisions exist to specify the exact type of polymer. These subcategories, such as polyacetals (3907.10), epoxide resins (3907.30), polycarbonates (3907.40), alkyd resins (3907.50), and other polyesters (including poly(ethylene terephthalate) and poly(lactic acid)), allow for more precise tariff application. The distinction between these subcategories is based on their unique chemical structures, monomer composition, and resulting physical properties, which dictate their end-use applications and manufacturing processes.