Analysis
HTS 9606.21.40 covers of acrylic resin, of polyester resin or of both such resins under heading 9606 (buttons, press-fasteners, snap-fasteners and press-studs, button molds and other parts of…).
The general rate is 0.3¢/line/ gross + 4.6%, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the Chile FTA, and 13 others can enter duty-free instead of paying 0.3¢/line/ gross + 4.6%. 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 other lines in the same group are 9606.21.20 (of plastics, not covered with textile material: of casein, duty-free) and 9606.21.60 (of plastics, not covered with textile material: other, 4.7%).
Census statistics map these goods to NAICS 339993 (Fastener, Button, Needle, and Pin Manufacturing), an industry of 89 US establishments employing 3,341 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9606.21.20 | Of plastics, not covered with textile material: of casein | Free |
| 9606.21.60 | Of plastics, not covered with textile material: other | 4.7% |