Analysis
HTS 3920.59.10 covers other: flexible under heading 3920 (other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced…).
Neighbouring lines carry rates from duty-free to 6.5%, so the exact line matters. The widest gap is with 3920.59.40 (transparent sheeting containing 30 percent or more by weight of lead), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 6 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 6%. 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 6% of the customs value, which is in the middle of the rates in chapter 39 (66th percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $600 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 25%, 4.2 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3920.59.40 | Transparent sheeting containing 30 percent or more by weight of lead | Free |
| 3920.59.80 | Other: other | 6.5% |