HTS tariff line · chapter 28
2846.10.00
Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium, or of mixtures of these metals: cerium compounds
Analysis
HTS 2846.10.00 covers compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium, or of mixtures of these metals: cerium compounds under heading 2846 (compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium, or of…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Neighbouring lines carry rates from duty-free to 3.7%, so the exact line matters. The widest gap is with 2846.90.40 (yttrium bearing materials and compounds containing by weight more…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 5.5 percentage points.
The general duty rate is 5.5% of the customs value, which is among the highest the rates in chapter 28 (95th percentile of 274 lines with an ad valorem rate). On a shipment valued at $10,000 that is $550 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 5.5%. 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: 2846.10.00.10 for cerium oxides and 2846.10.00.50 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 35%, 6.4 times the general rate.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2846.90.20 | Mixtures of rare-earth oxides or of rare-earth chlorides | Free |
| 2846.90.40 | Yttrium bearing materials and compounds containing by weight more than 19 percent but less than 85 percent yttrium oxide equivalent | Free |
| 2846.90.80 | Other: other | 3.7% |