Analysis
HTS 2839.90.10 covers other: of potassium under heading 2839 (silicates; commercial alkali metal silicates).
Within this group the rate runs from 1.1% to 3.1%. Compared with 2839.19.00 (of sodium: other), which pays 1.1%, a misclassification either way moves the duty by 2 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.
The other lines in the same group are 2839.11.00 (sodium metasilicates, 1.1%), 2839.19.00 (of sodium: other, 1.1%) and 2839.90.50 (other: other, 3.1%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2839.11.00 | Sodium metasilicates | 1.1% |
| 2839.19.00 | Of sodium: other | 1.1% |
| 2839.90.50 | Other: other | 3.1% |