Analysis
HTS 3909.50.20 covers polyurethanes: cements under heading 3909 (amino-resins, phenolic resins and polyurethanes, in primary forms).
Neighbouring lines carry rates from duty-free 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 4.2 percentage points.
The general duty rate is 2.1% of the customs value, which is at the low end of the rates in chapter 39 (13th percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $210 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 2.1%. 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 3909.50.10 (polyurethanes: elastomeric, duty-free) and 3909.50.50 (polyurethanes: other, 6.3%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3909.50.10 | Polyurethanes: elastomeric | Free |
| 3909.50.50 | Polyurethanes: other | 6.3% |