Analysis
HTS 3918.10.20 covers floor coverings: other under heading 3918 (floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of…).
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the Chile FTA, and 13 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.
Rates on the nearby lines range from 4.2% to 6.5%. The costliest confusion would be with 3918.10.32 (with a backing of man-made fibers: other) at 6.5%, a difference of 1.2 points on the customs value.
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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3918.10.10 | Floor coverings: vinyl tile | 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% |