Analysis
HTS 2840.20.00 covers borates; peroxoborates (perborates): other borates under heading 2840 (borates; peroxoborates (perborates)).
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.
Within this group the rate runs from 0.1% to 3.7%. Compared with 2840.19.00 (disodium tetraborate (refined borax): other), which pays 0.1%, a misclassification either way moves the duty by 3.6 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2840.11.00 | Disodium tetraborate (refined borax): anhydrous | 0.3% |
| 2840.19.00 | Disodium tetraborate (refined borax): other | 0.1% |
| 2840.30.00 | Peroxoborates (perborates) | 3.7% |
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