Analysis
Subheading 3920.79 covers of other cellulose derivatives, within heading 3920. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.
None of its 3 lines is duty-free at the general rate. Rates run from 3.1% to 6.2% with a median of 3.7%, so the line you choose sets the duty.
The US splits it as follows: 3920.79.05 for of vulcanized fiber (3.1%), 3920.79.10 for film, strip and sheets, not over 0.076 mm in thickness (6.2%) and 3920.79.50 for other: other (3.7%).
By Census's concordance, most of its statistical lines are made by Unlaminated Plastics Film and Sheet (except Packaging) Manufacturing (326113). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 3920.79 once they fall within heading 3920 (other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |