3921.90.50

Analysis

HTS 3921.90.50 covers other: other 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 square metres and kilograms.

Within this group the rate runs from 4.2% to 6.5%. Compared with 3921.90.25 (products with textile components in which man-made fibers predominate…), which pays 6.5%, a misclassification either way moves the duty by 1.7 percentage points.

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 4.8%. 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 column 2 rate, for countries without normal trade relations, is 42.5%, 8.9 times the general rate.

For statistics it divides in two: 3921.90.50.10 for high pressure paper reinforced decorative laminates and 3921.90.50.50 for other. Both pay the same duty; the suffix records which kind was imported.

The general duty rate is 4.8% of the customs value, which is in the middle of the rates in chapter 39 (43rd percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $480 in duty before any Chapter 99 additions or preference claims.