Analysis
HTS 3918.90.20 covers with a backing of man-made fibers under heading 3918 (floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of…).
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.
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.
Neighbouring lines carry rates from 4.2% to 5.3%, so the exact line matters. The widest gap is with 3918.90.50 (wall or ceiling coverings: other), at 4.2%: a product that belongs there but is entered here, or the reverse, changes the duty by 2.3 percentage points.
The column 2 rate, for countries without normal trade relations, is 84.5%, 13.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3918.90.10 | Of other plastics: floor coverings | 5.3% |
| 3918.90.30 | With a backing of textile fibers: other | 5.3% |
| 3918.90.50 | Wall or ceiling coverings: other | 4.2% |