Analysis
Heading 3909 of the Harmonized Tariff Schedule covers amino-resins, phenolic resins and polyurethanes, in primary forms. It divides into 6 six-digit subheadings and 8 eight-digit tariff lines, with 8 ten-digit statistical suffixes below them.
The spread of 6.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.5%, applies to 3909.10.00 (urea resins; thiourea resins) and 3909.20.00 (amino-resins, phenolic resins and polyurethanes…).
1 of its 8 lines with a percentage rate are duty-free at the general rate (12%) and 7 are dutiable, from duty-free up to 6.5%. The median line pays 6.5%.
Its median rate of 6.5% sits at the 86th percentile of the headings in chapter 39.
The largest subheadings are 3909.50 (polyurethanes, 3 lines), 3909.10 (unnamed, 1 line), 3909.20 (unnamed, 1 line) and 3909.31 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Plastics Material and Resin Manufacturing (325211) and Synthetic Rubber Manufacturing (325212). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3909.10.00 | Urea resins; thiourea resins | 6.5% |
| 3909.20.00 | Amino-resins, phenolic resins and polyurethanes, in primary forms: melamine resins | 6.5% |
| 3909.31.00 | Poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI) | 6.5% |
| 3909.39.00 | Other amino-resins: other | 6.5% |
| 3909.40.00 | Amino-resins, phenolic resins and polyurethanes, in primary forms: phenolic resins | 6.5% |
| 3909.50.10 | Polyurethanes: elastomeric | Free |
| 3909.50.20 | Polyurethanes: cements | 2.1% |
| 3909.50.50 | Polyurethanes: other | 6.3% |