Analysis
HTS 3907.21.00 covers bis(polyoxyethylene) methylphosphonate under heading 3907 (polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd…).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Neighbouring lines carry rates from duty-free to 6.5%, so the exact line matters. The widest gap is with 3907.99.20 (thermoplastic liquid crystal aromatic polyester copolymers), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 6.5 percentage points.
The general duty rate is 6.5% of the customs value, which is above most the rates in chapter 39 (86th percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $650 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 13 others can enter duty-free instead of paying 6.5%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3907.10.00 | Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: polyacetals | 6.5% |
| 3907.29.00 | Other polyethers: other | 6.5% |
| 3907.30.00 | Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: epoxide resins | 6.1% |
| 3907.40.00 | Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: polycarbonates | 5.8% |
| 3907.50.00 | Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: alkyd resins | 6.5% |
| 3907.61.00 | Having a viscosity number of 78 ml/g or higher | 6.5% |
| 3907.69.00 | Poly(ethylene terephthalate): other | 6.5% |
| 3907.70.00 | Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms: poly(lactic acid) | 6.5% |
| 3907.91.20 | Allyl resins, uncompounded | Free |
| 3907.91.40 | Allyl resins: other | 5.8% |
| 3907.91.50 | Unsaturated: other | 6.5% |
| 3907.99.20 | Thermoplastic liquid crystal aromatic polyester copolymers | Free |
| 3907.99.50 | Other: other | 6.5% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter