Key facts
- HS code
- 3907.40
- Covers
- Polycarbonates
- Edition
- HS2022
- Duty in the United States
- See its 1 line
Summary
HS code 3907.40 covers polycarbonates. It sits in heading 39.07 (polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms) in chapter 39 (plastics and articles thereof). Other goods of heading 39.07 are classified under 3907.10 (polyacetals), 3907.21 (other polyethers, bis(polyoxyethylene) methylphosphonate), 3907.29 (other polyethers, other), 3907.30 (epoxide resins) or 6 others. National tariff lines under 3907.40 are live on border.bot for the United States (1 line, also used by 1 other country).
What this code covers
HS code 3907.40 covers polycarbonates.
The legal text of the subheading is “Polycarbonates”, in HS2022.
What it doesn’t cover
Other goods of heading 39.07 are classified under 3907.10 (polyacetals), 3907.21 (other polyethers, bis(polyoxyethylene) methylphosphonate), 3907.29 (other polyethers, other), 3907.30 (epoxide resins) or 6 others.
- 3907.10Polyacetals
- 3907.21Other polyethers: Bis(polyoxyethylene) methylphosphonate
- 3907.29Other polyethers: Other
- 3907.30Epoxide resins
- 3907.50Alkyd resins
- 3907.61Poly(ethylene terephthalate): Having a viscosity number of 78ml/g or higher
- 3907.69Poly(ethylene terephthalate): Other
- 3907.70Poly(lactic acid)
- 3907.91Other polyesters: Unsaturated
- 3907.99Other polyesters: Other
How it is structured
3907.40 is a six-digit subheading. Its first two digits, 39, are the chapter; the first four, 3907, are heading 39.07; the last two, 40, identify the subheading within the heading.
Countries add their own digits after these six for their national tariff lines.
- Chapter 39
- Plastics and articles thereof
- Subheading 3907.40
- Polycarbonates
In other countries
National tariff lines under 3907.40 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
What does HS code 3907.40 cover?
HS code 3907.40 covers polycarbonates.
Which heading and chapter is HS code 3907.40 in?
HS code 3907.40 is in heading 39.07 (polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms) in chapter 39 (plastics and articles thereof).
Where are goods of heading 39.07 classified when 3907.40 doesn’t fit?
Other goods of heading 39.07 are classified under 3907.10 (polyacetals), 3907.21 (other polyethers, bis(polyoxyethylene) methylphosphonate), 3907.29 (other polyethers, other), 3907.30 (epoxide resins) or 6 others.
Which countries’ tariffs list national lines under HS code 3907.40?
National tariff lines under 3907.40 are live on border.bot for the United States (1 line, also used by 1 other country).
Sources and updates
The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.