Analysis
HTS 3808.59.40 covers other: disinfectants under heading 3808 (insecticides, rodenticides, fungicides, herbicides, antisprouting products and…).
Neighbouring lines carry rates from 5% to 6.5%, so the exact line matters. The widest gap is with 3808.59.10 (containing any aromatic or modified aromatic pesticide), at 6.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 1.5 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 13 others can enter duty-free instead of paying 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.
The general duty rate is 5% of the customs value, which is in the middle of the rates in chapter 38 (60th percentile of 179 lines with an ad valorem rate). On a shipment valued at $10,000 that is $500 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 25%, 5.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3808.59.10 | Containing any aromatic or modified aromatic pesticide | 6.5% |
| 3808.59.50 | Other: other | 5% |