Analysis
Subheading 3901.90 covers other, 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 3 US tariff lines below it are national.
The spread of 6.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.5%, applies to 3901.90.55 (ethylene copolymers) and 3901.90.90 (other: other).
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 6.5%. The median line pays 6.5%.
The US splits it as follows: 3901.90.10 for other: elastomeric (duty-free), 3901.90.55 for ethylene copolymers (6.5%) and 3901.90.90 for other: other (6.5%).
By Census's concordance, most of its statistical lines are made by Plastics Material and Resin Manufacturing (325211) and Synthetic Rubber Manufacturing (325212). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3901.90.10 | Other: elastomeric | Free |
| 3901.90.55 | Ethylene copolymers | 6.5% |
| 3901.90.90 | Other: other | 6.5% |