HTS tariff line · chapter 39
3924.10.20
Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters
Analysis
HTS 3924.10.20 covers plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters under heading 3924 (tableware, kitchenware, other household articles and hygienic or toilet articles, of…).
The general duty rate is 6.5% of the customs value, which is above most the rates in chapter 39 (86th percentile of 236 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.
Rates on the nearby lines range from 3.4% to 5.3%. The costliest confusion would be with 3924.10.40 (tableware and kitchenware: other) at 3.4%, a difference of 3.1 points on the customs value.
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.
The column 2 rate, for countries without normal trade relations, is 84.5%, 13.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3924.10.10 | Salt, pepper, mustard and ketchup dispensers and similar dispensers | 3.4% |
| 3924.10.30 | Tableware and kitchenware: trays | 5.3% |
| 3924.10.40 | Tableware and kitchenware: other | 3.4% |