Analysis
Subheading 3926.30 covers fittings for furniture, coachwork or the like, within heading 3926. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 5.3% to 6.5% with a median of 5.9%, so the line you choose sets the duty.
The US splits it as follows: 3926.30.10 for fittings for furniture, coachwork or the like: handles and knobs (6.5%) and 3926.30.50 for fittings for furniture, coachwork or the like: other (5.3%).
By Census's concordance, most of its statistical lines are made by All Other Plastics Product Manufacturing (326199). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 3926.30 once they fall within heading 3926 (other articles of plastics and articles of other materials of headings 3901 to 3914). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3926.30.10 | Fittings for furniture, coachwork or the like: handles and knobs | 6.5% |
| 3926.30.50 | Fittings for furniture, coachwork or the like: other | 5.3% |