Analysis
HTS 4016.99.60 covers other: other under heading 4016 (other articles of vulcanized rubber other than hard rubber). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
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 2.5 percentage points.
The column 2 rate, for countries without normal trade relations, is 80%, 32.0 times the general rate.
For statistics it divides in two: 4016.99.60.10 for mechanical articles for motor vehicles and 4016.99.60.50 for other. Both pay the same duty; the suffix records which kind was imported.
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the civil aircraft agreement, and 14 others can enter duty-free instead of paying 2.5%. 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 general duty rate is 2.5% of the customs value, which is in the middle of the rates in chapter 40 (47th percentile of 142 lines with an ad valorem rate). On a shipment valued at $10,000 that is $250 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |