Analysis
HTS 4016.94.00 covers boat or dock fenders, whether or not inflatable under heading 4016 (other articles of vulcanized rubber other than hard rubber).
Neighbouring lines carry rates from duty-free to 4.3%, so the exact line matters. The widest gap is with 4016.99.35 (of natural rubber: other), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 4.2 percentage points.
The general duty rate is 4.2% of the customs value, which is above most the rates in chapter 40 (89th percentile of 142 lines with an ad valorem rate). On a shipment valued at $10,000 that is $420 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 4.2%. 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 80%, 19.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4016.10.00 | Of cellular rubber | Free |
| 4016.91.00 | Floor coverings and mats | 2.7% |
| 4016.92.00 | Other: erasers | 4.2% |
| 4016.93.10 | Of a kind used in the automotive goods of chapter 87 | 2.5% |
| 4016.93.50 | Gaskets, washers and other seals: other | 2.5% |
| 4016.95.00 | Other: other inflatable articles | 4.2% |
| 4016.99.03 | Containers, with or without their closures, of a kind used for the packing, transporting or marketing of merchandise | 3% |
| 4016.99.05 | Household articles not elsewhere specified or included | 3.4% |
| 4016.99.10 | Other: handles and knobs | 3.3% |
| 4016.99.15 | Caps, lids, seals, stoppers and other closures | 2.7% |
| 4016.99.20 | Other: toys for pets | 4.3% |
| 4016.99.30 | Vibration control goods of a kind used in the vehicles of headings 8701 through 8705 | Free |
| 4016.99.35 | Of natural rubber: other | Free |
| 4016.99.55 | Vibration control goods of a kind used in the vehicles of headings 8701 through 8705 | 2.5% |
| 4016.99.60 | Other: other | 2.5% |