3824.40.10

Analysis

HTS 3824.40.10 covers containing 5 percent or more by weight of one or more aromatic or modified aromatic substances under heading 3824 (prepared binders for foundry molds or cores; chemical products and preparations of the…).

Neighbouring lines carry rates from duty-free to 5%, so the exact line matters. The widest gap is with 3824.40.20 (consisting wholly of inorganic substances), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 6.5 percentage points.

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.