Analysis
HTS 3920.43.10 covers made in imitation of patent leather under heading 3920 (other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced…).
Within this group the rate runs from duty-free to 6.5%. Compared with 3920.59.80 (other: other), which pays 6.5%, a misclassification either way moves the duty by 3.4 percentage points.
The general duty rate is 3.1% of the customs value, which is at the low end of the rates in chapter 39 (21st percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $310 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 3.1%. 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 column 2 rate, for countries without normal trade relations, is 25%, 8.1 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3920.10.00 | Of polymers of ethylene | 4.2% |
| 3920.20.00 | Of polymers of propylene | 4.2% |
| 3920.30.00 | Of polymers of styrene | 5.8% |
| 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% |