Analysis
HTS 3921.11.00 covers of polymers of styrene under heading 3921 (other plates, sheets, film, foil and strip, of plastics).
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 5.3%. 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.
Neighbouring lines carry rates from 4.2% to 6.5%, so the exact line matters. The widest gap is with 3921.90.25 (products with textile components in which man-made fibers predominate…), at 6.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 1.2 percentage points.
The column 2 rate, for countries without normal trade relations, is 80%, 15.1 times the general rate.
The general duty rate is 5.3% of the customs value, which is in the middle of the rates in chapter 39 (51st percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $530 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |