HTS chapter · section VII
Chapter 39
Plastics and rubber
Chapter 39 of the Harmonized Tariff Schedule sits in section VII (plastics and rubber). It has 26 headings and 236 eight-digit tariff lines.
The spread of 6.5 percentage points between the cheapest and dearest lines makes misclassification expensive here.
30 of its 236 lines with a percentage rate are duty-free at the general rate (13%) and 206 are dutiable, from duty-free up to 6.5%. The median line pays 5.3%.
The most finely divided heading is 3926 (other articles of plastics and articles of other materials of headings 3901 to…), with 36 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
1 of its 26 headings is entirely duty-free at the general rate: 3915 (waste, parings and scrap, of plastics).
The heading with the highest median rate is 3909 (amino-resins, phenolic resins and polyurethanes, in primary forms) at 6.5%.
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 3901 | Polymers of ethylene, in primary forms | 10 | 2 | 6.5% |
| 3902 | Polymers of propylene or of other olefins, in primary forms | 5 | 1 | 6.5% |
| 3903 | Polymers of styrene, in primary forms | 6 | 0 | 6.5% |
| 3904 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms | 12 | 3 | 6.15% |
| 3905 | Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms | 9 | 1 | 4% |
| 3906 | Acrylic polymers in primary forms | 4 | 1 | 5.25% |
| 3907 | Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms | 14 | 2 | 6.5% |
| 3908 | Polyamides in primary forms | 3 | 1 | 6.3% |
| 3909 | Amino-resins, phenolic resins and polyurethanes, in primary forms | 8 | 1 | 6.5% |
| 3910 | Silicones in primary forms | 1 | 0 | 3% |
| 3911 | Petroleum resins, coumarone-indene resins, polyterpenes, polysulfides, polysulfones and other products specified in note 3 to this chapter, not elsewhere… | 9 | 4 | 5.8% |
| 3912 | Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms | 6 | 0 | 5.4% |
| 3913 | Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not… | 4 | 1 | 5% |
| 3914 | Ion-exchangers based on polymers of headings 3901 to 3913, in primary forms | 2 | 1 | 1.95% |
| 3915 | Waste, parings and scrap, of plastics | 4 | 4 | duty-free |
| 3916 | Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of… | 6 | 0 | 5.8% |
| 3917 | Tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics | 12 | 1 | 3.1% |
| 3918 | Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to… | 10 | 0 | 5.3% |
| 3919 | Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls | 4 | 0 | 6.15% |
| 3920 | Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials | 28 | 1 | 5% |
| 3921 | Other plates, sheets, film, foil and strip, of plastics | 19 | 0 | 5.3% |
| 3922 | Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics | 3 | 0 | 6.3% |
| 3923 | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics | 8 | 1 | 3% |
| 3924 | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics | 8 | 0 | 3.4% |
| 3925 | Builders' ware of plastics, not elsewhere specified or included | 5 | 0 | 5.3% |
| 3926 | Other articles of plastics and articles of other materials of headings 3901 to 3914 | 36 | 5 | 4.2% |