Analysis
HTS 3918.90.30 covers with a backing of textile fibers: 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 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.
Rates on the nearby lines range from 4.2% to 6.5%. The costliest confusion would be with 3918.90.20 (with a backing of man-made fibers) 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 |
|---|---|---|
| 3918.90.10 | Of other plastics: floor coverings | 5.3% |
| 3918.90.20 | With a backing of man-made fibers | 6.5% |
| 3918.90.50 | Wall or ceiling coverings: other | 4.2% |