Analysis
Subheading 3905.91 covers copolymers, within heading 3905. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 4% to 5.3% with a median of 4.65%, so the line you choose sets the duty.
The US splits it as follows: 3905.91.10 for containing by weight 50 percent or more of derivatives of vinyl… (4%) and 3905.91.50 for copolymers: other (5.3%).
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.
Goods only reach 3905.91 once they fall within heading 3905 (polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3905.91.10 | Containing by weight 50 percent or more of derivatives of vinyl acetate | 4% |
| 3905.91.50 | Copolymers: other | 5.3% |