Analysis
Heading 3902 of the Harmonized Tariff Schedule covers polymers of propylene or of other olefins, in primary forms. It divides into 4 six-digit subheadings and 5 eight-digit tariff lines, with 6 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 3902.10.00 (polymers of propylene or of other olefins, in…) and 3902.20.50 (polyisobutylene: other).
1 of its 5 lines with a percentage rate are duty-free at the general rate (20%) and 4 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 3902.20 (polyisobutylene, 2 lines), 3902.10 (unnamed, 1 line), 3902.30 (unnamed, 1 line) and 3902.90 (unnamed, 1 line).
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 |
|---|---|---|
| 3902.10.00 | Polymers of propylene or of other olefins, in primary forms: polypropylene | 6.5% |
| 3902.20.10 | Polyisobutylene: elastomeric | Free |
| 3902.20.50 | Polyisobutylene: other | 6.5% |
| 3902.30.00 | Propylene copolymers | 6.5% |
| 3902.90.00 | Polymers of propylene or of other olefins, in primary forms: other | 6.5% |