Analysis
HTS 3918.10.10 covers floor coverings: vinyl tile under heading 3918 (floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of…). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in square metres.
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 5.3%. 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.
Neighbouring lines carry rates from 4.2% to 6.5%, so the exact line matters. The widest gap is with 3918.10.32 (with a backing of man-made fibers: other), at 6.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 1.2 percentage points.
The column 2 rate, for countries without normal trade relations, is 40%, 7.5 times the general rate.
The general duty rate is 5.3% of the customs value, which is in the middle of the rates in chapter 39 (51st percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $530 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3918.10.20 | Floor coverings: other | 5.3% |
| 3918.10.31 | Over 70 percent by weight of plastics | 4.2% |
| 3918.10.32 | With a backing of man-made fibers: other | 6.5% |
| 3918.10.40 | With a backing of textile fibers: other | 5.3% |
| 3918.10.50 | Wall or ceiling coverings: other | 4.2% |