HTS tariff line · chapter 39
3923.10.20
Specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks or reticles of subheadings 3923.10 or 8486.90
Analysis
HTS 3923.10.20 covers specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks or reticles of subheadings 3923.10 or 8486.90 under heading 3923 (articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and…).
Within this group the rate runs from 3% to 5.3%. Compared with 3923.50.00 (stoppers, lids, caps and other closures), which pays 5.3%, a misclassification either way moves the duty by 5.3 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 80% instead of nothing, so origin decides between free entry and a 80% duty.
The normal trade relations rate here is zero, shared by about 13% of the 236 tariff lines in chapter 39, a useful check when a neighbouring dutiable line is a candidate. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Census statistics map these goods to NAICS 326199 (All Other Plastics Product Manufacturing), an industry of 5,546 US establishments employing 392,611 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3923.10.90 | Boxes, cases, crates and similar articles: other | 3% |
| 3923.21.00 | Of polymers of ethylene | 3% |
| 3923.29.00 | Sacks and bags (including cones): of other plastics | 3% |
| 3923.30.00 | Carboys, bottles, flasks and similar articles | 3% |
| 3923.40.00 | Spools, cops, bobbins and similar supports | 5.3% |
| 3923.50.00 | Stoppers, lids, caps and other closures | 5.3% |
| 3923.90.00 | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: other | 3% |