Analysis
HTS 3920.10.00 covers of polymers of ethylene under heading 3920 (other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced…).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Within this group the rate runs from duty-free to 6.5%. Compared with 3920.59.40 (transparent sheeting containing 30 percent or more by weight of lead), which pays duty-free, a misclassification either way moves the duty by 4.2 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 |
|---|---|---|
| 3920.20.00 | Of polymers of propylene | 4.2% |
| 3920.30.00 | Of polymers of styrene | 5.8% |
| 3920.43.10 | Made in imitation of patent leather | 3.1% |
| 3920.43.50 | Containing by weight not less than 6 percent of plasticizers: other | 4.2% |
| 3920.49.00 | Of polymers of vinyl chloride: other | 5.8% |
| 3920.51.10 | Of poly(methyl methacrylate): flexible | 6% |
| 3920.51.50 | Of poly(methyl methacrylate): other | 6.5% |
| 3920.59.10 | Other: flexible | 6% |
| 3920.59.40 | Transparent sheeting containing 30 percent or more by weight of lead | Free |
| 3920.59.80 | Other: other | 6.5% |
| 3920.61.00 | Of polycarbonates, alkyd resins, polyallyl esters or other polyesters: of polycarbonates | 5.8% |
| 3920.62.00 | Of poly(ethylene terephthalate) | 4.2% |
| 3920.63.10 | Of unsaturated polyesters: flexible | 4.2% |
| 3920.63.20 | Of unsaturated polyesters: other | 5.8% |
| 3920.69.00 | Of other polyesters | 4.2% |
| 3920.71.00 | Of regenerated cellulose | 6.2% |
| 3920.73.00 | Of cellulose acetate | 2.9% |
| 3920.79.05 | Of vulcanized fiber | 3.1% |
| 3920.79.10 | Film, strip and sheets, not over 0.076 mm in thickness | 6.2% |
| 3920.79.50 | Other: other | 3.7% |
| 3920.91.00 | Of poly(vinyl butyral) | 4.2% |
| 3920.92.00 | Of other plastics: of polyamides | 4.2% |
| 3920.93.00 | Of other plastics: of amino-resins | 5.8% |
| 3920.94.00 | Of phenolic resins | 5.8% |
| 3920.99.10 | Over 0.152 mm in thickness, and not in rolls | 6% |
| 3920.99.20 | Film, strip and sheets, all the foregoing which are flexible: other | 4.2% |
| 3920.99.50 | Of other plastics: other | 5.8% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter