HTS tariff line · chapter 38
3814.00.20
Containing more than 25 percent by weight of one or more aromatic or modified aromatic substances
Analysis
HTS 3814.00.20 covers containing more than 25 percent by weight of one or more aromatic or modified aromatic substances under heading 3814 (organic composite solvents and thinners, not elsewhere specified or included; prepared…).
The general duty rate is 6.5% of the customs value, which is above most the rates in chapter 38 (86th percentile of 179 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.
Within this group the rate runs from 6% to 6.5%. Compared with 3814.00.50 (organic composite solvents and thinners, not elsewhere specified or…), which pays 6%, a misclassification either way moves the duty by 0.5 percentage points.
The other lines in the same group are 3814.00.10 (containing 5 percent or more but not more than 25 percent…, 6.5%) and 3814.00.50 (organic composite solvents and thinners, not elsewhere…, 6%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3814.00.10 | Containing 5 percent or more but not more than 25 percent by weight of one or more aromatic or modified aromatic substances | 6.5% |
| 3814.00.50 | Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers: other | 6% |