Analysis
HTS 3214.90.50 covers other: other under heading 3214 (glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics…).
Neighbouring lines carry rates from duty-free to 3.7%, so the exact line matters. The widest gap is with 3214.90.10 (other: based on rubber), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 3.3 percentage points.
The general duty rate is 3.25% of the customs value, which is in the middle of the rates in chapter 32 (37th percentile of 106 lines with an ad valorem rate). On a shipment valued at $10,000 that is $325 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 60%, 18.5 times the general rate.
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 3.25%. 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.
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% |
| 3214.90.10 | Other: based on rubber | Free |