3904.40.00

Analysis

HTS 3904.40.00 covers polymers of vinyl chloride or of other halogenated olefins, in primary forms: other vinyl chloride copolymers under heading 3904 (polymers of vinyl chloride or of other halogenated olefins, in primary forms).

Neighbouring lines carry rates from duty-free to 6.5%, so the exact line matters. The widest gap is with 3904.90.10 (other: elastomeric), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 5.3 percentage points.

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 5.3%. 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%, 8.2 times the general rate.

The general duty rate is 5.3% of the customs value, which is in the middle of the rates in chapter 39 (51st percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $530 in duty before any Chapter 99 additions or preference claims.