Analysis
HTS 3920.99.10 covers over 0.152 mm in thickness, and not in rolls under heading 3920 (other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced…).
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.
Within this group the rate runs from 4.2% to 5.8%. Compared with 3920.99.20 (film, strip and sheets, all the foregoing which are flexible: other), which pays 4.2%, a misclassification either way moves the duty by 1.8 percentage points.
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 |
|---|---|---|
| 3920.99.20 | Film, strip and sheets, all the foregoing which are flexible: other | 4.2% |
| 3920.99.50 | Of other plastics: other | 5.8% |