Analysis
HTS 3924.10.40 covers tableware and kitchenware: other 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 |
|---|---|---|
| 3924.10.10 | Salt, pepper, mustard and ketchup dispensers and similar dispensers | 3.4% |
| 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% |