Analysis
HTS 3207.40.10 covers ground or pulverized under heading 3207 (prepared pigments, prepared opacifiers and prepared colors, vitrifiable enamels and…).
Neighbouring lines carry rates from 3.1% to 6.5%, so the exact line matters. The widest gap is with 3207.30.00 (liquid lustres and similar preparations), at 3.1%: a product that belongs there but is entered here, or the reverse, changes the duty by 2.9 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 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.
The column 2 rate, for countries without normal trade relations, is 30%, 5.0 times the general rate.
The general duty rate is 6% of the customs value, which is in the middle of the rates in chapter 32 (52nd percentile of 106 lines with an ad valorem rate). On a shipment valued at $10,000 that is $600 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3207.10.00 | Prepared pigments, prepared opacifiers, prepared colors and similar preparations | 3.1% |
| 3207.20.00 | Vitrifiable enamels and glazes, engobes (slips) and similar preparations | 4.9% |
| 3207.30.00 | Liquid lustres and similar preparations | 3.1% |
| 3207.40.50 | Glass frit and other glass, in the form of powder, granules or flakes: other | 6.5% |