Analysis
HTS 2824.10.00 covers lead monoxide (litharge, massicot) under heading 2824 (lead oxides; red lead and orange lead).
Within this group the rate runs from 3.4% to 5.5%. Compared with 2824.90.10 (lead suboxide (leady litharge)), which pays 5.5%, a misclassification either way moves the duty by 2.5 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 other lines in the same group are 2824.90.10 (lead suboxide (leady litharge), 5.5%), 2824.90.20 (red lead and orange lead, 3.4%) and 2824.90.50 (other: other, 4.8%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2824.90.10 | Lead suboxide (leady litharge) | 5.5% |
| 2824.90.20 | Red lead and orange lead | 3.4% |
| 2824.90.50 | Other: other | 4.8% |