3926.20.90

Analysis

HTS 3926.20.90 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 dozens.

This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.

Rates on the nearby lines range from duty-free to 6.5%. The costliest confusion would be with 3926.20.60 (plastic rainwear, including jackets, coats, ponchos, parkas and…) at duty-free, a difference of 5 points on the customs value.

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 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: 3926.20.90.10 for aprons and 3926.20.90.50 for other. Both pay the same duty; the suffix records which kind was imported.

The general duty rate is 5% of the customs value, which is in the middle of the rates in chapter 39 (43rd percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $500 in duty before any Chapter 99 additions or preference claims.