HTS tariff line · chapter 39
3919.90.10
Having a light-reflecting surface produced in whole or in part by glass grains (ballotini)
Analysis
HTS 3919.90.10 covers having a light-reflecting surface produced in whole or in part by glass grains (ballotini) under heading 3919 (self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics…).
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.
Within this group the rate runs from 5.8% to 6.5%. Compared with 3919.90.50 (other: other), which pays 5.8%, a misclassification either way moves the duty by 0.7 percentage points.
The column 2 rate, for countries without normal trade relations, is 50%, 7.7 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3919.10.10 | Having a light-reflecting surface produced in whole or in part by glass grains (ballotini) | 6.5% |
| 3919.10.20 | In rolls of a width not exceeding 20 cm: other | 5.8% |
| 3919.90.50 | Other: other | 5.8% |