Analysis
HTS 3921.12.50 covers of polymers of vinyl chloride: other under heading 3921 (other plates, sheets, film, foil and strip, of plastics).
The general duty rate is 6.5% of the customs value, which is above most the rates in chapter 39 (86th percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $650 in duty before any Chapter 99 additions or preference claims.
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 6.5%. 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.
Rates on the nearby lines range from 4.2% to 6.5%. The costliest confusion would be with 3921.12.11 (over 70 percent by weight of plastics) at 4.2%, a difference of 2.3 points on the customs value.
The column 2 rate, for countries without normal trade relations, is 50%, 7.7 times the general rate.
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% |