2813.10.00

Analysis

HTS 2813.10.00 covers sulfides of nonmetals; commercial phosphorus trisulfide: carbon disulfide under heading 2813 (sulfides of nonmetals; commercial phosphorus trisulfide).

Neighbouring lines carry rates from duty-free to 3.7%, so the exact line matters. The widest gap is with 2813.90.20 (other: of phosphorus), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 3.7 percentage points.

The general duty rate is 3.7% of the customs value, which is in the middle of the rates in chapter 28 (67th percentile of 274 lines with an ad valorem rate). On a shipment valued at $10,000 that is $370 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 3.7%. 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 25%, 6.8 times the general rate.