Analysis
HTS 3403.99.00 covers other: other under heading 3403 (lubricating preparations (including cutting-oil preparations, bolt or nut release…).
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 0.2% to 6.5%. Compared with 3403.19.10 (containing 50 percent or more by weight of petroleum oils or of oils…), which pays 0.2%, a misclassification either way moves the duty by 6.3 percentage points.
The general duty rate is 6.5% of the customs value, which is among the highest the rates in chapter 34 (96th percentile of 41 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. Reduced but not zero rates apply under some agreements: 3.25% for JP.
The column 2 rate, for countries without normal trade relations, is 30%, 4.6 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% |
| 3403.91.10 | Preparations for the treatment of textile materials | 6% |
| 3403.91.50 | Preparations for the treatment of textile materials, leather, furskins or other materials: other | 6.5% |
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