Analysis
HTS 3503.00.40 covers valued 88 cents or more per kg under heading 3503 (gelatin (including gelatin in rectangular (including square) sheets, whether or not…).
The general rate is 2.8¢/kg + 3.8%, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
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 2.8¢/kg + 3.8%. 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 other lines in the same group are 3503.00.10 (gelatin (including gelatin in rectangular (including…, 1.2¢/kg + 1.5%), 3503.00.20 (valued under 88 cents per kg, 1.2¢/kg + 3.2%) and 3503.00.55 (gelatin (including gelatin in rectangular (including…, 2.8¢/kg + 3.8%).
Census statistics map these goods to NAICS 325520 (Adhesive Manufacturing), an industry of 539 US establishments employing 31,470 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3503.00.10 | Gelatin (including gelatin in rectangular (including square) sheets, whether or not surfaceworked or colored) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501: fish glue | 1.2¢/kg + 1.5% |
| 3503.00.20 | Valued under 88 cents per kg | 1.2¢/kg + 3.2% |
| 3503.00.55 | Gelatin (including gelatin in rectangular (including square) sheets, whether or not surfaceworked or colored) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501: other | 2.8¢/kg + 3.8% |