Analysis
HTS 3924.90.20 covers other: picture frames under heading 3924 (tableware, kitchenware, other household articles and hygienic or toilet articles, of…).
The general duty rate is 3.4% of the customs value, which is at the low end of the rates in chapter 39 (26th percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $340 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 80%, 23.5 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 3.4%. 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 other lines in the same group are 3924.90.05 (nursing nipples and finger cots, 3.1%), 3924.90.10 (curtains and drapes, including panels and valances…, 3.3%) 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 |
|---|---|---|
| 3924.90.05 | 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% |
| 3924.90.56 | Other: other | 3.4% |