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HS Code for PET Resin

The HS Code for pet resin is 390760. The MFN duty rate for importing to the US is 6.5%.

HS Code (6-digit)390760
US Duty Rate (MFN)6.5%
EU Duty Rate (MFN)6.5%
Chapter39
Heading3907
Last Updated2026-05
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Description

Polyethylene terephthalate, in primary forms

HS Code 390760 covers polyethylene terephthalate (PET) in primary forms with a US MFN duty rate of 6.5%.

Frequently Asked Questions

How does the inherent viscosity (IV) of PET resin affect its classification under HTS 3907.60?

The specific subheading under 3907.60 is determined by the resin's intrinsic viscosity measurement. For example, bottle-grade PET resin typically has an IV of 0.70-0.85 dl/g and is classified under 3907.61, while lower IV material (e.g., 0.60-0.70 dl/g) for textile fibers falls under 3907.69. Accurately measuring and declaring the IV is essential for correct classification and duty assessment.

What are the specific customs risks for importing PET resin under HTS 390760.00, and what documentation is most critical to avoid delays?

The primary customs risk for PET resin classified under 390760 is the improper declaration of intrinsic viscosity (IV) values, which can affect anti-dumping duty applicability. Shipments are frequently selected for laboratory testing by customs authorities to verify the declared IV and ensure the product is correctly classified as primary form polymer chips, not waste or recycled material. To mitigate risk, ensure your commercial invoice and technical data sheet explicitly state the product's IV value, primary form description, and country of polymerization.

What are the key additional duties or fees I should budget for when importing PET resin under HTS 390760 into the United States?

Beyond the standard 6.5% Most-Favored-Nation (MFN) duty rate for HTS 390760.00, you must account for the Merchandise Processing Fee (MPF), which is 0.3464% of the entered value (minimum $31.67, maximum $649.23). Furthermore, imports of PET resin from certain countries, including China, India, and Oman, are subject to significant anti-dumping duties, which can be hundreds of dollars per metric ton and are the most substantial potential cost addition.

PET Resin Material Variants & Classification

The classification of PET under 3907.60 is determined by its intrinsic viscosity (IV), a key physical property indicating molecular weight and material strength. Virgin bottle-grade PET resin, typically with an IV range of 0.70-0.85 dl/g, is the most common import under this heading. However, low-IV PET for non-fiber applications (e.g., certain films or adhesives) or high-IV PET for technical applications may also fall here, provided they are in primary forms like chips or granules. Critically, this heading excludes chemically modified PET (e.g., PETG, which contains cyclohexanedimethanol) and recycled PET flakes, which are classified elsewhere, often under 3907.69 or 3915.90.

Alternative Classification & Similar Codes

PET resin is primarily classified under 3907.60. However, it can be confused with other polymer forms. For example, recycled PET in primary forms may also fall under 3907.60, but recycled PET flakes or waste (prepared for re-melting) are classified under 3915.90. Finished plastic bottles made from PET are classified in Chapter 39 heading 39.23. Additionally, high-viscosity PET chips used for bottle manufacturing are correctly classified here, while low-viscosity PET for textile fibers is classified under 3907.61.

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Data sourced from USITC Harmonized Tariff Schedule 2026. Last updated: 2026-05.

This tool is for informational purposes only. Consult a licensed customs broker for official classification and binding rulings.