Analysis
Heading 3903 of the Harmonized Tariff Schedule covers polymers of styrene, in primary forms. It divides into 5 six-digit subheadings and 6 eight-digit tariff lines, with 6 ten-digit statistical suffixes below them.
None of its 6 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.
Its median rate of 6.5% sits at the 86th percentile of the headings in chapter 39.
The largest subheadings are 3903.90 (other, 2 lines), 3903.11 (unnamed, 1 line), 3903.19 (unnamed, 1 line) and 3903.20 (unnamed, 1 line).
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.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3903.11.00 | Polystyrene: expandable | 6.5% |
| 3903.19.00 | Polystyrene: other | 6.5% |
| 3903.20.00 | Styrene-acrylonitrile (SAN) copolymers | 6.5% |
| 3903.30.00 | Acrylonitrile-butadiene-styrene (ABS) copolymers | 6.5% |
| 3903.90.10 | Methyl methacrylate-butadiene-styrene (MBS) copolymers | 6.5% |
| 3903.90.50 | Other: other | 6.5% |