Harmonized System Codes • Schedule B • Harmonized Commodity Description

HS Code 39204310: Nonadhesive Plates/Sheets/Film/Foil/Strip Made Imitation of Patent Leather

HS Code 39204310 refers to nonadhesive plates, sheets, film, foil, or strip made of imitation patent leather, specifically composed of vinyl chloride polymers with a plasticizer content of not less than 6%. This code is used for the classification of these products in international trade.

The product description highlights that these materials are designed to imitate patent leather, a type of glossy and durable leather often used in the fashion industry. However, instead of genuine leather, these plates, sheets, film, foil, or strip are made from vinyl chloride polymers. The addition of at least 6% plasticizers provides flexibility and enhances their imitation leather-like qualities.

When it comes to trade, countries usually impose duties or tariffs on imported goods. The bound or most-favored-nation (MFN) duty rate for HS Code 39204310 is 3.1%. This means that every time a country reduces trade barriers or opens up its market, it must apply the same treatment to the same goods or services from all its trading partners.

The quantity unit for this HS code is measured in square meters (M2). This indicates that the product is typically sold or measured in terms of its surface area.

There are also special tariff preference programs associated with HS Code 39204310. These programs provide specific benefits or exemptions from duties for eligible countries. Some of the special tariff preference programs applicable to this HS code include:

• Generalized System of Preferences (GSP): Provides duty-free treatment for eligible countries.
• Australia Special Rate: Offers a special rate for imports from Australia.
• Bahrain Special Rate: Provides a special rate for imports from Bahrain.
• NAFTA for Canada: Grants duty-free treatment for imports from Canada under the North American Free Trade Agreement.
• Chile Special Rate: Offers a special rate for imports from Chile.
• Caribbean Basin Initiative (CBI): Provides special rates for imports from eligible countries in the Caribbean region.
• Israel Special Rate: Grants duty-free treatment for imports from Israel.
• Andean Trade Preference Act (ATPA): Offers preferential treatment for imports from eligible countries in the Andean region.
• Jordan Special Rate: Provides a special rate for imports from Jordan.
• Morocco Special Rate: Offers a special rate for imports from Morocco.
• NAFTA for Mexico: Grants duty-free treatment for imports from Mexico under the North American Free Trade Agreement.
• Oman Special Rate: Provides a special rate for imports from Oman.
• Dominican Republic-Central American Special Rate (DR-CAFTA): Offers preferential treatment for imports from eligible countries in the Dominican Republic-Central American region.
• Peru Special Rate: Provides a special rate for imports from Peru.
• Singapore Special Rate: Offers a special rate for imports from Singapore.

Based on the data provided, the United States imports products classified under HS Code 39204310 mainly from the state of Georgia. However, there are no specific details regarding the exporting states within the United States.

HS Code 39204310 represents nonadhesive plates, sheets, film, foil, or strip made of imitation patent leather, composed of vinyl chloride polymers with a plasticizer content of not less than 6%. This code is used for international trade classification purposes. The product is measured in square meters and is subject to a bound duty rate of 3.1%. Various special tariff preference programs exist that offer exemptions or special rates for eligible countries. The United States primarily imports these products from the state of Georgia.