Analysis
HTS 3204.19.40 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…).
Neighbouring lines carry rates from duty-free to 6.5%, so the exact line matters. The widest gap is with 3204.19.06 (solvent yellow 43, 44, 85, 172), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 6.5 percentage points.
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 50.5%, 7.8 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3204.19.06 | Solvent yellow 43, 44, 85, 172 | Free |
| 3204.19.11 | Solvent black 2, 3, 27, 28, 29, 34, 35; Solvent blue 45, 49, 51, 53, 56, 67, 97; Solvent brown 1, 28, 42, 43, 44; Solvent green 4, 5, 7, 19, 27, 28; Solvent orange 45, 54, 59, 62, 63, 67; Solvent red 7, 18, 19, 23, 27, 35, 89, 92, 100, 110, 118, 119, 124, 125, 127, 129, 130, 131, 132, 160, 162; Solvent violet 2, 23, 24; and Solvent yellow 1, 30, 32, 48, 64, 89, 93, 98, 160 | 6.5% |
| 3204.19.20 | Products described in additional U.S. note 3 to section VI | 6.5% |
| 3204.19.25 | Other: other | 6.5% |
| 3204.19.30 | Sulfur black, "Colour Index Nos. 53185, 53190, and 53195" | 6.5% |
| 3204.19.50 | Other: other | 6.5% |