Analysis
HTS 2827.60.20 covers iodides and iodide oxides: of potassium under heading 2827 (chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides…).
Within this group the rate runs from duty-free to 4.2%. Compared with 2827.60.10 (of calcium or of copper), which pays duty-free, a misclassification either way moves the duty by 2.8 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 2.8%. 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 general duty rate is 2.8% of the customs value, which is in the middle of the rates in chapter 28 (44th percentile of 274 lines with an ad valorem rate). On a shipment valued at $10,000 that is $280 in duty before any Chapter 99 additions or preference claims.
The other lines in the same group are 2827.60.10 (of calcium or of copper, duty-free) and 2827.60.51 (iodides and iodide oxides: other, 4.2%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2827.60.10 | Of calcium or of copper | Free |
| 2827.60.51 | Iodides and iodide oxides: other | 4.2% |