Analysis
Subheading 3901.30 covers ethylene-vinyl acetate copolymers, 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.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 5.3%. The median line pays 2.65%.
The spread of 5.3 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.3%, applies to 3901.30.60 (ethylene-vinyl acetate copolymers: other).
The US splits it as follows: 3901.30.20 for vinyl acetate-vinyl chloride-ethylene terpolymers, containing by… (duty-free) and 3901.30.60 for ethylene-vinyl acetate copolymers: other (5.3%).
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |