Analysis
HTS 3909.50.10 covers polyurethanes: elastomeric under heading 3909 (amino-resins, phenolic resins and polyurethanes, in primary forms).
Neighbouring lines carry rates from 2.1% to 6.3%, so the exact line matters. The widest gap is with 3909.50.50 (polyurethanes: other), at 6.3%: a product that belongs there but is entered here, or the reverse, changes the duty by 6.3 percentage points.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 13% of the 236 tariff lines in chapter 39. 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 3909.50.20 (polyurethanes: cements, 2.1%) and 3909.50.50 (polyurethanes: other, 6.3%).
Goods from countries without normal trade relations pay the column 2 rate of 20% instead of nothing, so origin decides between free entry and a 20% duty.
Census statistics map these goods to NAICS 325212 (Synthetic Rubber Manufacturing), an industry of 153 US establishments employing 11,337 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3909.50.20 | Polyurethanes: cements | 2.1% |
| 3909.50.50 | Polyurethanes: other | 6.3% |