Analysis
Heading 3921 of the Harmonized Tariff Schedule covers other plates, sheets, film, foil and strip, of plastics. It divides into 6 six-digit subheadings and 19 eight-digit tariff lines, with 26 ten-digit statistical suffixes below them.
None of its 19 lines is duty-free at the general rate. Rates run from 4.2% to 6.5% with a median of 5.3%, so the line you choose sets the duty.
The largest subheadings are 3921.90 (other, 8 lines), 3921.12 (of polymers of vinyl chloride, 4 lines), 3921.13 (of polyurethanes, 4 lines) and 3921.11 (unnamed, 1 line).
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.
Its median rate of 5.3% sits at the 51st percentile of the headings in chapter 39.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3921.11.00 | Of polymers of styrene | 5.3% |
| 3921.12.11 | Over 70 percent by weight of plastics | 4.2% |
| 3921.12.15 | Products with textile components in which man-made fibers predominate by weight over any other single textile fiber: other (229) | 6.5% |
| 3921.12.19 | Combined with textile materials: other | 5.3% |
| 3921.12.50 | Of polymers of vinyl chloride: other | 6.5% |
| 3921.13.11 | Over 70 percent by weight of plastics | 4.2% |
| 3921.13.15 | Products with textile components in which man-made fibers predominate by weight over any other single textile fiber: other (229) | 6.5% |
| 3921.13.19 | Combined with textile materials: other | 5.3% |
| 3921.13.50 | Of polyurethanes: other | 4.2% |
| 3921.14.00 | Of regenerated cellulose | 6.5% |
| 3921.19.00 | Cellular: of other plastics | 6.5% |
| 3921.90.11 | Over 70 percent by weight of plastics | 4.2% |
| 3921.90.15 | Products with textile components in which man-made fibers predominate by weight over any other single textile fiber: other (229) | 6.5% |
| 3921.90.19 | Combined with textile materials and weighing not more than 1.492 kg/m2: other | 5.3% |
| 3921.90.21 | Products with textile components in which cotton predominates by weight over any other single textile fiber | 6.5% |
| 3921.90.25 | Products with textile components in which man-made fibers predominate by weight over any other single textile fiber | 6.5% |
| 3921.90.29 | Combined with textile materials and weighing more than 1.492 kg/m2: other | 4.4% |
| 3921.90.40 | Other: flexible | 4.2% |
| 3921.90.50 | Other: other | 4.8% |