HTS tariff line · chapter 38
3814.00.50
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers: other
Analysis
HTS 3814.00.50 covers organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers: other under heading 3814 (organic composite solvents and thinners, not elsewhere specified or included; prepared…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
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.
The general duty rate is 6% of the customs value, which is above most the rates in chapter 38 (70th percentile of 179 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.
Neighbouring lines carry rates from 6.5% to 6.5%, so the exact line matters. The widest gap is with 3814.00.20 (containing more than 25 percent by weight of one or more aromatic or…), at 6.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 0.5 percentage points.
For statistics it divides in two: 3814.00.50.10 for containing methyl chloroform (1,1,1-trichloro- ethane) or… and 3814.00.50.90 for other. Both pay the same duty; the suffix records which kind was imported.
The column 2 rate, for countries without normal trade relations, is 25%, 4.2 times the general rate.
Statistical suffixes
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% |
| 3814.00.20 | Containing more than 25 percent by weight of one or more aromatic or modified aromatic substances | 6.5% |