Analysis
HTS 3907.91.50 covers unsaturated: other under heading 3907 (polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd…).
Neighbouring lines carry rates from duty-free to 5.8%, so the exact line matters. The widest gap is with 3907.91.20 (allyl resins, uncompounded), 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 12 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.
The other lines in the same group are 3907.91.20 (allyl resins, uncompounded, duty-free) and 3907.91.40 (allyl resins: other, 5.8%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3907.91.20 | Allyl resins, uncompounded | Free |
| 3907.91.40 | Allyl resins: other | 5.8% |