Analysis
HTS 3923.40.00 covers spools, cops, bobbins and similar supports under heading 3923 (articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Rates on the nearby lines range from duty-free to 5.3%. The costliest confusion would be with 3923.10.20 (specially shaped or fitted for the conveyance or packing of…) at duty-free, a difference of 5.3 points on the customs value.
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 5.3%. 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.
The column 2 rate, for countries without normal trade relations, is 80%, 15.1 times the general rate.
For statistics it divides in two: 3923.40.00.10 for photographic film reels and reel cans and 3923.40.00.50 for other. Both pay the same duty; the suffix records which kind was imported.
The general duty rate is 5.3% of the customs value, which is in the middle of the rates in chapter 39 (51st percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $530 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
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 |
| 3923.10.90 | 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% |
| 3923.50.00 | 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% |