Analysis
HTS 3907.91.20 covers allyl resins, uncompounded under heading 3907 (polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd…).
Within this group the rate runs from 5.8% to 6.5%. Compared with 3907.91.50 (unsaturated: other), which pays 6.5%, a misclassification either way moves the duty by 6.5 percentage points.
The normal trade relations rate here is zero, shared by about 13% of the 236 tariff lines in chapter 39, a useful check when a neighbouring dutiable line is a candidate. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
The other lines in the same group are 3907.91.40 (allyl resins: other, 5.8%) and 3907.91.50 (unsaturated: other, 6.5%).
Census statistics map these goods to NAICS 325211 (Plastics Material and Resin Manufacturing), an industry of 1,285 US establishments employing 88,827 people. That concordance is how imports of this line are compared with US output.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3907.91.40 | Allyl resins: other | 5.8% |
| 3907.91.50 | Unsaturated: other | 6.5% |