3907.50.00.00 - Alkyd resins

This HTS classification, 3907.50.00.00, specifically covers alkyd resins in their primary forms. Alkyd resins are polyesters modified with fatty acids and other components, typically used as binders in paints, varnishes, and enamels due to their excellent film-forming properties, durability, and gloss retention. They are commonly supplied as liquids, solids, or dispersions.

While this chapter, Chapter 39, deals broadly with plastics and articles thereof, and the heading 3907 encompasses various polymers including polyacetals, polyethers, epoxide resins, polycarbonates, and other polyesters, the subheading 3907.50.00.00 isolates alkyd resins. It is distinct from polyacetals (3907.10) and epoxide resins (3907.30) due to their unique chemical structure and manufacturing process, which involves the esterification of polyols with polybasic acids and the incorporation of fatty acids. Similarly, it differentiates from polycarbonates (3907.40) which are produced from bisphenol A and phosgene or diphenyl carbonate.

As 3907.50.00.00 is a leaf node, there are no further subdivisions. Classification within this code relies on confirming the material is indeed an alkyd resin, characterized by its polyester backbone modified with fatty acids, and that it is presented in a primary form such as powder, granules, flakes, or a liquid solution. The intended end-use, such as in coatings, is generally not a determining factor for classification at this level, but rather the chemical composition and physical state of the resin.