Analysis
HTS 1521.90.20 covers other: bleached beeswax under heading 1521 (vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti…).
Within this group the rate runs from duty-free to duty-free. Compared with 1521.90.40 (other: other), which pays duty-free, a misclassification either way moves the duty by 4.8 percentage points.
The general duty rate is 4.8% of the customs value, which is above most the rates in chapter 15 (72nd percentile of 37 lines with an ad valorem rate). On a shipment valued at $10,000 that is $480 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 4.8%. 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 column 2 rate, for countries without normal trade relations, is 30%, 6.2 times the general rate.
The other lines in the same group are 1521.10.00 (vegetable waxes (other than triglycerides), beeswax, other…, duty-free) and 1521.90.40 (other: other, duty-free).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1521.10.00 | Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or colored: vegetable waxes | Free |
| 1521.90.40 | Other: other | Free |