Analysis
HTS 3918.10.31 covers over 70 percent by weight of plastics 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 2 ten-digit suffixes, reported in square metres.
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 2.3 points on the customs value.
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 4.2%. 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 general duty rate is 4.2% of the customs value, which is in the middle of the rates in chapter 39 (36th percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $420 in duty before any Chapter 99 additions or preference claims.
For statistics it divides in two: 3918.10.31.10 for woven and 3918.10.31.50 for other. Both pay the same duty; the suffix records which kind was imported.
The column 2 rate, for countries without normal trade relations, is 25%, 6.0 times the general rate.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3918.10.10 | Floor coverings: vinyl tile | 5.3% |
| 3918.10.20 | Floor coverings: other | 5.3% |
| 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% |