Analysis
HTS 3916.90.10 covers of acrylic polymers under heading 3916 (monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and…).
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.
Within this group the rate runs from 3.1% to 6.5%. Compared with 3916.90.20 (other: racket strings), which pays 3.1%, a misclassification either way moves the duty by 3.4 percentage points.
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 column 2 rate, for countries without normal trade relations, is 40.6%, 6.2 times the general rate.
The other lines in the same group are 3916.90.20 (other: racket strings, 3.1%), 3916.90.30 (other: monofilament, 6.5%) and 3916.90.50 (other: other, 5.8%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3916.90.20 | Other: racket strings | 3.1% |
| 3916.90.30 | Other: monofilament | 6.5% |
| 3916.90.50 | Other: other | 5.8% |