HTS tariff line · chapter 39
3925.10.00
Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 liters
Analysis
HTS 3925.10.00 covers reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 liters under heading 3925 (builders' ware of plastics, not elsewhere specified or included).
Neighbouring lines carry rates from 3.3% to 5.3%, so the exact line matters. The widest gap is with 3925.30.10 (blinds (including venetian blinds)), at 3.3%: a product that belongs there but is entered here, or the reverse, changes the duty by 3 percentage points.
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 6.3%. 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 general duty rate is 6.3% of the customs value, which is in the middle of the rates in chapter 39 (70th percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $630 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 56%, 8.9 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3925.20.00 | Doors, windows and their frames and thresholds for doors | 5.3% |
| 3925.30.10 | Blinds (including venetian blinds) | 3.3% |
| 3925.30.50 | Shutters, blinds (including venetian blinds) and similar articles and parts thereof: other | 5.3% |
| 3925.90.00 | Builders' ware of plastics, not elsewhere specified or included: other | 5.3% |