Analysis
HTS 3926.90.45 covers gaskets, washers and other seals 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 number of items.
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.
Neighbouring lines carry rates from duty-free to 6.5%, so the exact line matters. The widest gap is with 3926.90.96 (casing for bicycle derailleur cables; and casing for cable or inner…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 3.5 percentage points.
The general duty rate is 3.5% of the customs value, which is at the low end of the rates in chapter 39 (27th percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $350 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the civil aircraft agreement, and 14 others can enter duty-free instead of paying 3.5%. 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: 3926.90.45.10 for o-Rings and 3926.90.45.90 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3926.90.10 | Other: buckets and pails | 3.4% |
| 3926.90.16 | Other: pacifiers | 3.1% |
| 3926.90.21 | Ice bags; douche bags, enema bags, hot water bottles, and fittings therefor; invalid and similar nursing cushions; dress shields; pessaries; prophylactics; bulbs for syringes; syringes (other than hypodermic syringes) and fittings therefor, not in part of glass or metal | 4.2% |
| 3926.90.25 | Handles and knobs, not elsewhere specified or included, of plastics | 6.5% |
| 3926.90.30 | Parts for yachts or pleasure boats of heading 8903; parts of canoes, racing shells, pneumatic craft and pleasure boats which are not of a type designed to be principally used with motors or sails | 4.2% |
| 3926.90.33 | Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: handbags | 6.5% |
| 3926.90.35 | Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: other | 6.5% |
| 3926.90.40 | Imitation gemstones | 2.8% |
| 3926.90.48 | Other: photo albums | 3.4% |
| 3926.90.50 | Frames or mounts for photographic slides | 3.8% |
| 3926.90.55 | Containing textile fibers: v-belts | 5.1% |
| 3926.90.56 | With textile components in which vegetable fibers predominate by weight over any other textile fiber | 5.1% |
| 3926.90.57 | With textile components in which man-made fibers predominate by weight over any other textile fiber | 6.5% |
| 3926.90.59 | Other: other | 2.4% |
| 3926.90.60 | Belting and belts, for machinery: other | 4.2% |
| 3926.90.65 | Clothespins: spring type | 4.2% |
| 3926.90.70 | Clothespins: other | 5.3% |
| 3926.90.75 | Pneumatic mattresses and other inflatable articles, not elsewhere specified or included | 4.2% |
| 3926.90.77 | Waterbed mattresses and liners, and parts of the foregoing | 2.4% |
| 3926.90.83 | Empty cartridges and cassettes for typewriter and machine ribbons | 5.3% |
| 3926.90.85 | Fasteners, in clips suitable for use in a mechanical attaching device | 6.5% |
| 3926.90.87 | Flexible plastic document binders with tabs, rolled or flat | 5.3% |
| 3926.90.94 | Cards, not punched, suitable for use as, or in making, jacquard cards; Jacquard cards and jacquard heads for power-driven weaving machines, and parts thereof; and Transparent sheeting of plastics containing 30 percent or more by weight of lead | Free |
| 3926.90.96 | Casing for bicycle derailleur cables; and casing for cable or inner wire for caliper and cantilever brakes, whether or not cut to length | Free |
| 3926.90.99 | Other: other | 5.3% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter