Analysis
HTS 3905.99.80 covers other: other under heading 3905 (polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl…).
Neighbouring lines carry rates from duty-free to 5.3%, so the exact line matters. The widest gap is with 3905.99.30 (polyvinyl carbazole (including adjuvants)), 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 13 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3905.12.00 | In aqueous dispersion | 4% |
| 3905.19.00 | Poly(vinyl acetate): other | 4% |
| 3905.21.00 | In aqueous dispersion | 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 |