2805.12.00

Analysis

HTS 2805.12.00 covers alkali or alkaline-earth metals: calcium under heading 2805 (alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not…).

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.

Within this group the rate runs from duty-free to 5.5%. Compared with 2805.19.20 (other: barium), which pays duty-free, a misclassification either way moves the duty by 3 percentage points.

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 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.

The general duty rate is 3% of the customs value, which is in the middle of the rates in chapter 28 (46th percentile of 274 lines with an ad valorem rate). On a shipment valued at $10,000 that is $300 in duty before any Chapter 99 additions or preference claims.

The column 2 rate, for countries without normal trade relations, is 25%, 8.3 times the general rate.