# HS code 3907.61: Poly(ethylene terephthalate), having a viscosity number of 78ml/g or higher

> HS code 3907.61 covers poly(ethylene terephthalate), having a viscosity number of 78ml/g or higher. 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 3907.61 are live on border.bot for the United States (2 lines, also used by 1 other country).

Source: https://border.bot/hs-codes/390761
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 39](https://border.bot/hs-codes/39) / [39.07](https://border.bot/hs-codes/3907) / [3907.61](https://border.bot/hs-codes/390761)

## Key facts

- HS code: 3907.61
- Covers: Poly(ethylene terephthalate), having a viscosity number of 78ml/g or higher
- Heading: [39.07: Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms](https://border.bot/hs-codes/3907)
- Chapter: [39: Plastics and articles thereof](https://border.bot/hs-codes/39)
- Edition: HS2022
- Duty in the United States: [See its 2 lines](https://border.bot/countries/united-states/hs-codes/390761)

## What this code covers

HS code 3907.61 covers poly(ethylene terephthalate), having a viscosity number of 78ml/g or higher.

The legal text of the subheading is “Poly(ethylene terephthalate): Having a viscosity number of 78ml/g or higher”, read under “Poly(ethylene terephthalate)”, 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.

- [3907.10](https://border.bot/hs-codes/390710) Polyacetals
- [3907.21](https://border.bot/hs-codes/390721) Other polyethers: Bis(polyoxyethylene) methylphosphonate
- [3907.29](https://border.bot/hs-codes/390729) Other polyethers: Other
- [3907.30](https://border.bot/hs-codes/390730) Epoxide resins
- [3907.40](https://border.bot/hs-codes/390740) Polycarbonates
- [3907.50](https://border.bot/hs-codes/390750) Alkyd resins
- [3907.69](https://border.bot/hs-codes/390769) Poly(ethylene terephthalate): Other
- [3907.70](https://border.bot/hs-codes/390770) Poly(lactic acid)
- [3907.91](https://border.bot/hs-codes/390791) Other polyesters: Unsaturated
- [3907.99](https://border.bot/hs-codes/390799) Other polyesters: Other

## How it is structured

3907.61 is a six-digit subheading. Its first two digits, 39, are the chapter; the first four, 3907, are heading 39.07; the last two, 61, 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
- Heading 39.07: Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms
- Within the heading: Poly(ethylene terephthalate)
- Subheading 3907.61: Having a viscosity number of 78ml/g or higher

## In other countries

National tariff lines under 3907.61 are live on border.bot for the United States (2 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/390761): 2 lines, used by 1 other country

- Previous subheading: [3907.50](https://border.bot/hs-codes/390750) Alkyd resins
- Next subheading: [3907.69](https://border.bot/hs-codes/390769) Poly(ethylene terephthalate): Other

## Frequently asked questions

### What does HS code 3907.61 cover?

HS code 3907.61 covers poly(ethylene terephthalate), having a viscosity number of 78ml/g or higher.

### Which heading and chapter is HS code 3907.61 in?

HS code 3907.61 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 3907.61 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 3907.61?

National tariff lines under 3907.61 are live on border.bot for the United States (2 lines, 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.

Machine-readable: https://border.bot/hs-codes/390761.json