Analysis
HTS 3923.10.90 covers boxes, cases, crates and similar articles: other under heading 3923 (articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and…).
The general duty rate is 3% of the customs value, which is at the low end of the rates in chapter 39 (16th percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $300 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from duty-free to 5.3%. Compared with 3923.10.20 (specially shaped or fitted for the conveyance or packing of…), which pays duty-free, a misclassification either way moves the duty by 3 percentage points.
The column 2 rate, for countries without normal trade relations, is 80%, 26.7 times the general rate.
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 3%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 | Free |
| 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% |