Analysis
HTS 3202.90.50 covers other: other under heading 3202 (synthetic organic tanning substances; inorganic tanning substances; tanning preparations…).
Neighbouring lines carry rates from duty-free to 6.5%, so the exact line matters. The widest gap is with 3202.90.10 (consisting wholly of inorganic subtances), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 5 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 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.
The general duty rate is 5% of the customs value, which is in the middle of the rates in chapter 32 (47th percentile of 106 lines with an ad valorem rate). On a shipment valued at $10,000 that is $500 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 25%, 5.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3202.10.10 | Aromatic or modified aromatic | 6.5% |
| 3202.10.50 | Synthetic organic tanning substances: other | 6.5% |
| 3202.90.10 | Consisting wholly of inorganic subtances | Free |