Analysis
Heading 3901 of the Harmonized Tariff Schedule covers polymers of ethylene, in primary forms. It divides into 5 six-digit subheadings and 10 eight-digit tariff lines, with 12 ten-digit statistical suffixes below them.
The spread of 6.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.5%, applies to 3901.10.10 (having a relative viscosity of 1.44 or more) and 3901.10.50 (polyethylene having a specific gravity of less…).
2 of its 10 lines with a percentage rate are duty-free at the general rate (20%) and 8 are dutiable, from duty-free up to 6.5%. The median line pays 6.5%.
Its median rate of 6.5% sits at the 86th percentile of the headings in chapter 39.
The largest subheadings are 3901.90 (other, 3 lines), 3901.10 (polyethylene having a specific gravity of less…, 2 lines), 3901.20 (polyethylene having a specific gravity of 0.94 or…, 2 lines) and 3901.30 (ethylene-vinyl acetate copolymers, 2 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3901.10.10 | Having a relative viscosity of 1.44 or more | 6.5% |
| 3901.10.50 | Polyethylene having a specific gravity of less than 0.94: other | 6.5% |
| 3901.20.10 | Having a relative viscosity of 1.44 or more | 6.5% |
| 3901.20.50 | Polyethylene having a specific gravity of 0.94 or more: other | 6.5% |
| 3901.30.20 | Vinyl acetate-vinyl chloride-ethylene terpolymers, containing by weight less than 50 percent derivatives of vinyl acetate, except those polymerized from aromatic or modified aromatic monomers | Free |
| 3901.30.60 | Ethylene-vinyl acetate copolymers: other | 5.3% |
| 3901.40.00 | Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94 | 6.5% |
| 3901.90.10 | Other: elastomeric | Free |
| 3901.90.55 | Ethylene copolymers | 6.5% |
| 3901.90.90 | Other: other | 6.5% |