Analysis
HTS 3918.10.50 covers wall or ceiling coverings: other under heading 3918 (floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of…).
Within this group the rate runs from 4.2% to 6.5%. Compared with 3918.10.32 (with a backing of man-made fibers: other), which pays 6.5%, a misclassification either way moves the duty by 2.3 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 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.
The column 2 rate, for countries without normal trade relations, is 25%, 6.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3918.10.10 | Floor coverings: vinyl tile | 5.3% |
| 3918.10.20 | Floor coverings: other | 5.3% |
| 3918.10.31 | 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% |