HTS tariff line · chapter 28
2853.90.10
Of copper (phosphor copper), containing more than 15 percent by weight of phosphorous
Analysis
HTS 2853.90.10 covers of copper (phosphor copper), containing more than 15 percent by weight of phosphorous under heading 2853 (phosphides, whether or not chemically defined, excluding ferrophosphorous; other…).
Rates on the nearby lines range from duty-free to 2.8%. The costliest confusion would be with 2853.90.50 (of other metals or nonmetals) at duty-free, a difference of 2.6 points on the customs value.
The general duty rate is 2.6% of the customs value, which is in the middle of the rates in chapter 28 (43rd percentile of 274 lines with an ad valorem rate). On a shipment valued at $10,000 that is $260 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 32.5%, 12.5 times the general rate.
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 2.6%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2853.90.50 | Of other metals or nonmetals | Free |
| 2853.90.90 | Other: other | 2.8% |