Analysis
Subheading 3901.10 covers polyethylene having a specific gravity of less than 0.94, within heading 3901. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 6.5% to 6.5% with a median of 6.5%, so the line you choose sets the duty.
The US splits it as follows: 3901.10.10 for having a relative viscosity of 1.44 or more (6.5%) and 3901.10.50 for polyethylene having a specific gravity of less than 0.94: other (6.5%).
By Census's concordance, most of its statistical lines are made by Plastics Material and Resin Manufacturing (325211). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 3901.10 once they fall within heading 3901 (polymers of ethylene, in primary forms). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
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% |