Analysis
HTS 3924.90.05 covers nursing nipples and finger cots under heading 3924 (tableware, kitchenware, other household articles and hygienic or toilet articles, of…).
The general duty rate is 3.1% of the customs value, which is at the low end of the rates in chapter 39 (21st percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $310 in duty before any Chapter 99 additions or preference claims.
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 3.1%. 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 25%, 8.1 times the general rate.
The other lines in the same group are 3924.90.10 (curtains and drapes, including panels and valances…, 3.3%), 3924.90.20 (other: picture frames, 3.4%) and 3924.90.56 (other: other, 3.4%).
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 is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |