Analysis
HTS 3921.90.40 covers other: flexible under heading 3921 (other plates, sheets, film, foil and strip, of plastics). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Rates on the nearby lines range from 4.2% to 6.5%. The costliest confusion would be with 3921.90.25 (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 Automotive Products Trade Act, the Bahrain FTA, the Chile FTA, and 13 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.
For statistics it divides in two: 3921.90.40.10 for reinforced with paper and 3921.90.40.90 for other. Both pay the same duty; the suffix records which kind was imported.
The column 2 rate, for countries without normal trade relations, is 25%, 6.0 times the general rate.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |
| 3921.90.50 | Other: other | 4.8% |