Analysis
HTS 3921.13.50 covers of polyurethanes: other under heading 3921 (other plates, sheets, film, foil and strip, of plastics).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Rates on the nearby lines range from 4.2% to 6.5%. The costliest confusion would be with 3921.13.15 (products with textile components in which man-made fibers predominate…) at 6.5%, a difference of 2.3 points on the customs value.
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 4.2%. 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.
The general duty rate is 4.2% of the customs value, which is in the middle of the rates in chapter 39 (36th percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $420 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 25%, 6.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter