Analysis
Heading 3906 of the Harmonized Tariff Schedule covers acrylic polymers in primary forms. It divides into 2 six-digit subheadings and 4 eight-digit tariff lines, with 4 ten-digit statistical suffixes below them.
The spread of 6.3 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.3%, applies to 3906.10.00 (poly(methyl methacrylate)) and 3906.90.20 (other: plastics).
1 of its 4 lines with a percentage rate are duty-free at the general rate (25%) and 3 are dutiable, from duty-free up to 6.3%. The median line pays 5.25%.
The largest subheadings are 3906.90 (other, 3 lines) and 3906.10 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Plastics Material and Resin Manufacturing (325211) and Synthetic Rubber Manufacturing (325212). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of 5.25% sits at the 45th percentile of the headings in chapter 39.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3906.10.00 | Poly(methyl methacrylate) | 6.3% |
| 3906.90.10 | Other: elastomeric | Free |
| 3906.90.20 | Other: plastics | 6.3% |
| 3906.90.50 | Other: other | 4.2% |