Analysis
HTS 3204.15.40 covers products described in additional U.S. note 3 to section VI under heading 3204 (synthetic organic coloring matter, whether or not chemically defined; preparations as…).
Rates on the nearby lines range from duty-free to 6.5%. The costliest confusion would be with 3204.15.25 (vat dyes (including those usable in that state as pigments) and…) at duty-free, a difference of 6.5 points on the customs value.
The general duty rate is 6.5% of the customs value, which is above most the rates in chapter 32 (77th percentile of 106 lines with an ad valorem rate). On a shipment valued at $10,000 that is $650 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 6.5%. 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 column 2 rate, for countries without normal trade relations, is 75.3%, 11.6 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3204.15.10 | Vat blue 1 (synthetic indigo),"Colour Index No. 73000" | 6.5% |
| 3204.15.20 | Vat brown 3; Vat orange 2, 7; and Vat violet 9, 13 | 6.5% |
| 3204.15.25 | Vat dyes (including those usable in that state as pigments) and preparations based thereon: vat red 1 | Free |
| 3204.15.30 | Solubilized vat blue 5; Solubilized vat orange 1; Solubilized vat yellow 7, 45, 47; Vat black 19, 30, 31; Vat blue 5, 16, 19, 21, 66, 67; Vat brown 33, 50, 57; Vat green 28, 48; Vat orange 5, 13; Vat red 10, 15, 32, 41; and Vat yellow 46 | 6.5% |
| 3204.15.35 | Solubilized vat orange 3; Vat blue 2; Vat red 44; and Vat yellow 4, 20 | 6.5% |
| 3204.15.80 | Other: other | 6.5% |