Analysis
HTS 2840.30.00 covers peroxoborates (perborates) under heading 2840 (borates; peroxoborates (perborates)). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Rates on the nearby lines range from 0.1% to 3.7%. The costliest confusion would be with 2840.19.00 (disodium tetraborate (refined borax): other) at 0.1%, a difference of 3.6 points on the customs value.
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.
For statistics it divides in two: 2840.30.00.10 for sodium perborate and 2840.30.00.50 for other. Both pay the same duty; the suffix records which kind was imported.
The column 2 rate, for countries without normal trade relations, is 25%, 6.8 times the general rate.
Statistical suffixes
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% |
| 2840.20.00 | Borates; peroxoborates (perborates): other borates | 3.7% |