Analysis
HTS 3926.20.30 covers specially designed for use in sports: other under heading 3926 (other articles of plastics and articles of other materials of headings 3901 to 3914).
Within this group the rate runs from duty-free to 6.5%. Compared with 3926.20.40 (other: other), which pays 6.5%, a misclassification either way moves the duty by 3.5 percentage points.
The general duty rate is 3% of the customs value, which is at the low end of the rates in chapter 39 (16th percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $300 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%. 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 30%, 10.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3926.20.10 | Gloves, mittens and mitts: seamless | Free |
| 3926.20.20 | Baseball and softball gloves and mitts | Free |
| 3926.20.40 | Other: other | 6.5% |
| 3926.20.60 | Plastic rainwear, including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinyl chloride plastic with or without attached hoods, valued not over $10 per unit | Free |
| 3926.20.90 | Other: other | 5% |