HTS tariff line · chapter 39
3920.59.40
Transparent sheeting containing 30 percent or more by weight of lead
Analysis
HTS 3920.59.40 covers transparent sheeting containing 30 percent or more by weight of lead under heading 3920 (other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced…).
Rates on the nearby lines range from 6% to 6.5%. The costliest confusion would be with 3920.59.80 (other: other) at 6.5%, a difference of 6.5 points on the customs value.
Goods from countries without normal trade relations pay the column 2 rate of 51.7% instead of nothing, so origin decides between free entry and a 51.7% duty.
There is no general-rate duty on this line, which puts it with roughly 13% of the 236 tariff lines in chapter 39 that are also free. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
The other lines in the same group are 3920.59.10 (other: flexible, 6%) and 3920.59.80 (other: other, 6.5%).
Census statistics map these goods to NAICS 326113 (Unlaminated Plastics Film and Sheet (except Packaging) Manufacturing), an industry of 418 US establishments employing 34,245 people, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3920.59.10 | Other: flexible | 6% |
| 3920.59.80 | Other: other | 6.5% |