Analysis
HTS 3214.90.10 covers other: based on rubber under heading 3214 (glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics…).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Within this group the rate runs from 3.25% to 3.7%. Compared with 3214.10.00 (glazier's putty, grafting putty, resin cements, caulking compounds…), which pays 3.7%, a misclassification either way moves the duty by 3.7 percentage points.
The normal trade relations rate here is zero, shared by about 19% of the 106 tariff lines in chapter 32, a useful check when a neighbouring dutiable line is a candidate. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3214.10.00 | Glazier's putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings | 3.7% |
| 3214.90.50 | Other: other | 3.25% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter