Baking Phenolic Resin from Mexico

Baking phenolic resin is a heat-curable resin designed for stoving applications in paints and coatings, derived from phenol-formaldehyde condensation. It is imported in primary form under HTS 3909.40.00.00, meeting the polymer classification rules for phenolic resins. Commonly used in appliance coatings for durability.

Duty Rate — Mexico → United States

16.5%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Import Tips

Test for predominant phenolic monomer units as per subheading note (a)(4)

Label clearly as primary form to distinguish from finished paints

Common pitfall: incorrect declaration as modified polymer leading to duties in 'Other' categories