Analysis
Subheading 3921.12 covers of polymers of vinyl chloride, within heading 3921. 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 4 US tariff lines below it are national.
None of its 4 lines is duty-free at the general rate. Rates run from 4.2% to 6.5% with a median of 5.9%, so the line you choose sets the duty.
The US splits it as follows: 3921.12.11 for over 70 percent by weight of plastics (4.2%), 3921.12.15 for products with textile components in which man-made fibers predominate… (6.5%), 3921.12.19 for combined with textile materials: other (5.3%) and 3921.12.50 for of polymers of vinyl chloride: other (6.5%).
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.
Tariff 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% |