Import duty / Chapter 39 / Heading 3907 / HS 3907.40
Goods classified under HS 3907.40, polycarbonates; in primary forms, enter the United States at 5.8% and Canada at Free under the published MFN rates (verified October 2026). Made in Canada, the US or Mexico, they clear duty-free at both borders with a USMCA certificate of origin. LoadLoom ships them door to door across the border and shows the landed cost before you book.
Published rates for HS 3907.40 and a worked example on a $10,000 declared value.
| Entering | Published rate | Made in CA, US or MX (USMCA) | Made elsewhere, on $10,000 |
|---|---|---|---|
| United States | 5.8% general (MFN) | Free with certificate of origin | Duty $580.00 + merchandise processing $34.64 |
| Canada | Free MFN | Free with certificate of origin | Duty $0.00 + GST $500.00 (HST or QST where the province charges it) |
Rates from the US Harmonized Tariff Schedule and the Canadian Customs Tariff, verified October 2026. North American origin goods under this line clear duty-free at both borders with the certificate on file. Trade actions (surtaxes, Section 232 and 301 measures) can add to the published rate; the broker confirms at entry.
Duty, taxes, merchandise processing, brokerage and bond on your declared value, with HS 3907.40 prefilled.
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This page is a free reference for shippers, not a customs ruling. Final classification and duty are determined by the licensed customs broker at entry, and government amounts are always billed at actual. Rates change with each tariff edition and trade action.
5.8% general rate on the declared value; on a $10,000 shipment that is $580 plus a $34.64 merchandise processing charge. North American origin goods with a certificate of origin enter free.
Free MFN on the value for duty, then GST of 5% (or HST, or GST plus QST in Quebec) on the duty-paid value. USMCA origin goods enter duty-free with the certificate; GST still applies.
Heading 3907: Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. Chapter 39: Plastics and articles thereof. The 6-digit subheading is the international HS level; the US and Canadian tariffs add national digits that your broker assigns at entry.
LoadLoom's licensed customs broker prepares the entry from the commercial invoice and certificate of origin you upload in the booking checklist; the carrier presents the paperwork at the crossing. Government amounts are billed at actual.
All of heading 3907 · Chapter 39: Plastics and articles thereof · Every chapter