3926.20.40

Analysis

HTS 3926.20.40 covers other: other under heading 3926 (other articles of plastics and articles of other materials of headings 3901 to 3914). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in doz. prs..

Neighbouring lines carry rates from duty-free to 5%, so the exact line matters. The widest gap is with 3926.20.60 (plastic rainwear, including jackets, coats, ponchos, parkas and…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 6.5 percentage points.

The general duty rate is 6.5% of the customs value, which is above most the rates in chapter 39 (86th percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $650 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 6.5%. 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.

For statistics it divides in two: 3926.20.40.10 for disposable and 3926.20.40.50 for other. Both pay the same duty; the suffix records which kind was imported.

The column 2 rate, for countries without normal trade relations, is 25%, 3.8 times the general rate.