Analysis
HTS 3907.91.40 covers allyl resins: other under heading 3907 (polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd…).
Within this group the rate runs from duty-free to 6.5%. Compared with 3907.91.20 (allyl resins, uncompounded), which pays duty-free, a misclassification either way moves the duty by 5.8 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 5.8%. 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 general duty rate is 5.8% of the customs value, which is in the middle of the rates in chapter 39 (61st percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $580 in duty before any Chapter 99 additions or preference claims.
The other lines in the same group are 3907.91.20 (allyl resins, uncompounded, duty-free) 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3907.91.20 | Allyl resins, uncompounded | Free |
| 3907.91.50 | Unsaturated: other | 6.5% |