Analysis
HTS 3921.14.00 covers of regenerated cellulose 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.
Within this group the rate runs from 4.2% to 6.5%. Compared with 3921.90.40 (other: flexible), which pays 4.2%, a misclassification either way moves the duty by 2.3 percentage points.
The column 2 rate, for countries without normal trade relations, is 60%, 9.2 times the general rate.
Census statistics map these goods to NAICS 326113 (Unlaminated Plastics Film and Sheet (except Packaging) Manufacturing), an industry of 418 US establishments employing 34,245 people. That concordance is how imports of this line are compared with US output.
Neighbouring 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% |
| 3921.19.00 | 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% |