Analysis
HTS 3907.99.50 covers other: other under heading 3907 (polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Rates on the nearby lines range from duty-free to 6.5%. The costliest confusion would be with 3907.99.20 (thermoplastic liquid crystal aromatic polyester copolymers) at duty-free, a difference of 6.5 points on the customs value.
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.
For statistics it divides in two: 3907.99.50.10 for polybutylene terephthalate and 3907.99.50.50 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
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% |
| 3907.21.00 | Bis(polyoxyethylene) methylphosphonate | 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 |