Analysis
Subheading 3919.90 covers other, within heading 3919. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 5.8% to 6.5% with a median of 6.15%, so the line you choose sets the duty.
The US splits it as follows: 3919.90.10 for having a light-reflecting surface produced in whole or in part by… (6.5%) and 3919.90.50 for other: other (5.8%).
By Census's concordance, most of its statistical lines are made by Paper Bag and Coated and Treated Paper Manufacturing (322220). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 3919.90 once they fall within heading 3919 (self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3919.90.10 | Having a light-reflecting surface produced in whole or in part by glass grains (ballotini) | 6.5% |
| 3919.90.50 | Other: other | 5.8% |