HTS tariff line · chapter 14
1404.90.40
Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn piassava, couch grass and istle), whether or not in hanks or bundles: other
Analysis
HTS 1404.90.40 covers vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn piassava, couch grass and istle), whether or not in hanks or… under heading 1404 (vegetable products not elsewhere specified or included).
Neighbouring lines carry rates from duty-free to duty-free, so the exact line matters. The widest gap is with 1404.90.90 (other: other), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 2.3 percentage points.
The general duty rate is 2.3% of the customs value, which is above most the rates in chapter 14 (72nd percentile of 9 lines with an ad valorem rate). On a shipment valued at $10,000 that is $230 in duty before any Chapter 99 additions or preference claims.
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 2.3%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1404.90.10 | Other: vegetable hair | 0.5¢/kg |
| 1404.90.20 | Broomcorn (Sorghum vulgare var. technicum) | $4.95/t |
| 1404.90.30 | Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn piassava, couch grass and istle), whether or not in hanks or bundles: istle | Free |
| 1404.90.90 | Other: other | Free |