Analysis
HTS 3905.21.00 covers in aqueous dispersion under heading 3905 (polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl…).
Rates on the nearby lines range from duty-free to 5.3%. The costliest confusion would be with 3905.99.30 (polyvinyl carbazole (including adjuvants)) at duty-free, a difference of 4 points on the customs value.
The general duty rate is 4% of the customs value, which is at the low end of the rates in chapter 39 (30th percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $400 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 4%. 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 37.5%, 9.4 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3905.12.00 | In aqueous dispersion | 4% |
| 3905.19.00 | Poly(vinyl acetate): other | 4% |
| 3905.29.00 | Vinyl acetate copolymers: other | 4% |
| 3905.30.00 | Poly(vinyl alcohol), whether or not containing unhydrolyzed acetate groups | 3.2% |
| 3905.91.10 | Containing by weight 50 percent or more of derivatives of vinyl acetate | 4% |
| 3905.91.50 | Copolymers: other | 5.3% |
| 3905.99.30 | Polyvinyl carbazole (including adjuvants) | Free |
| 3905.99.80 | Other: other | 5.3% |