Analysis
Subheading 3924.90 covers other, within heading 3924. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 4 US tariff lines below it are national.
None of its 4 lines is duty-free at the general rate. Rates run from 3.1% to 3.4% with a median of 3.3499999999999996%, so the line you choose sets the duty.
The US splits it as follows: 3924.90.05 for nursing nipples and finger cots (3.1%), 3924.90.10 for curtains and drapes, including panels and valances; napkins, table… (3.3%), 3924.90.20 for other: picture frames (3.4%) and 3924.90.56 for other: other (3.4%).
By Census's concordance, most of its statistical lines are made by All Other Plastics Product Manufacturing (326199) and Curtain and Linen Mills (314120). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3924.90.05 | Nursing nipples and finger cots | 3.1% |
| 3924.90.10 | Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings | 3.3% |
| 3924.90.20 | Other: picture frames | 3.4% |
| 3924.90.56 | Other: other | 3.4% |