HTS tariff line · chapter 39
3924.10.10
Salt, pepper, mustard and ketchup dispensers and similar dispensers
Analysis
HTS 3924.10.10 covers salt, pepper, mustard and ketchup dispensers and similar dispensers under heading 3924 (tableware, kitchenware, other household articles and hygienic or toilet articles, of…).
Rates on the nearby lines range from 3.4% to 6.5%. The costliest confusion would be with 3924.10.20 (plates, cups, saucers, soup bowls, cereal bowls, sugar bowls…) at 6.5%, a difference of 3.1 points on the customs value.
The general duty rate is 3.4% of the customs value, which is at the low end of the rates in chapter 39 (26th percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $340 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 80%, 23.5 times the general rate.
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 3.4%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3924.10.20 | Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters | 6.5% |
| 3924.10.30 | Tableware and kitchenware: trays | 5.3% |
| 3924.10.40 | Tableware and kitchenware: other | 3.4% |