Analysis
HTS 2816.10.00 covers hydroxide and peroxide of magnesium under heading 2816 (hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or…).
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.
Neighbouring lines carry rates from 2% to 4.2%, so the exact line matters. The widest gap is with 2816.40.20 (oxides, hydroxides and peroxides, of strontium or barium: of barium), at 2%: a product that belongs there but is entered here, or the reverse, changes the duty by 1.1 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 3.1%. 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 3.1% of the customs value, which is in the middle of the rates in chapter 28 (50th percentile of 274 lines with an ad valorem rate). On a shipment valued at $10,000 that is $310 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 25%, 8.1 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2816.40.10 | Oxides, hydroxides and peroxides, of strontium or barium: of strontium | 4.2% |
| 2816.40.20 | Oxides, hydroxides and peroxides, of strontium or barium: of barium | 2% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter