Analysis
HTS 3403.91.10 covers preparations for the treatment of textile materials under heading 3403 (lubricating preparations (including cutting-oil preparations, bolt or nut release…).
Rates on the nearby lines range from 0.2% to 6.5%. The costliest confusion would be with 3403.19.10 (containing 50 percent or more by weight of petroleum oils or of oils…) at 0.2%, a difference of 5.8 points on the customs value.
The general duty rate is 6% of the customs value, which is above most the rates in chapter 34 (89th percentile of 41 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.
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. Reduced but not zero rates apply under some agreements: 3% for JP.
The column 2 rate, for countries without normal trade relations, is 25%, 4.2 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3403.11.20 | Containing 50 percent or more by weight of petroleum oils or of oils obtained from bituminous minerals | 0.2% |
| 3403.11.40 | Preparations for the treatment of textile materials: other | 6.1% |
| 3403.11.50 | Preparations for the treatment of textile materials, leather, furskins or other materials: other | 1.4% |
| 3403.19.10 | Containing 50 percent or more by weight of petroleum oils or of oils obtained from bituminous minerals | 0.2% |
| 3403.19.50 | Other: other | 5.8% |
| 3403.91.50 | Preparations for the treatment of textile materials, leather, furskins or other materials: other | 6.5% |
| 3403.99.00 | Other: other | 6.5% |