Analysis
HTS 3904.10.00 covers poly(vinyl chloride), not mixed with any other substances under heading 3904 (polymers of vinyl chloride or of other halogenated olefins, in primary forms).
Within this group the rate runs from duty-free to 6.5%. Compared with 3904.90.10 (other: elastomeric), which pays duty-free, a misclassification either way moves the duty by 6.5 percentage points.
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.
The column 2 rate, for countries without normal trade relations, is 43.5%, 6.7 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3904.21.00 | Other poly(vinyl chloride): nonplasticized | 6.5% |
| 3904.22.00 | Other poly(vinyl chloride): plasticized | 6.5% |
| 3904.30.20 | 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 |
| 3904.30.60 | Vinyl chloride-vinyl acetate copolymers: other | 5.3% |
| 3904.40.00 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms: other vinyl chloride copolymers | 5.3% |
| 3904.50.00 | Vinylidene chloride polymers | 6.5% |
| 3904.61.00 | Polytetrafluoroethylene (PTFE) | 5.8% |
| 3904.69.10 | Other: elastomeric | Free |
| 3904.69.50 | Other: other | 6.5% |
| 3904.90.10 | Other: elastomeric | Free |
| 3904.90.50 | Other: other | 6.5% |