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HTS tariff line · chapter 39

3903.11.00

Polystyrene: expandable

Analysis

HTS 3903.11.00 covers polystyrene: expandable under heading 3903 (polymers of styrene, in primary forms).

The general duty rate is 6.5% of the customs value, which is above most the rates in chapter 39 (86th percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $650 in duty before any Chapter 99 additions or preference claims.

Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 6.5%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.

Census statistics map these goods to NAICS 325211 (Plastics Material and Resin Manufacturing), an industry of 1,285 US establishments employing 88,827 people, the industry a domestic producer of these goods reports under.

All 5 neighbouring lines carry the same 6.5% rate, so a borderline choice between them changes the statistics reported, not the duty paid.

The general rate of 6.5% has not changed in any edition of the schedule since Jan 2023.

Neighbouring lines

LineDescriptionGeneral rate
3903.19.00Polystyrene: other6.5%
3903.20.00Styrene-acrylonitrile (SAN) copolymers6.5%
3903.30.00Acrylonitrile-butadiene-styrene (ABS) copolymers6.5%
3903.90.10Methyl methacrylate-butadiene-styrene (MBS) copolymers6.5%
3903.90.50Other: other6.5%