4421.99.40

Analysis

HTS 4421.99.40 covers wood blinds, shutters, screens and shades, all the foregoing with or without their hardware: other under heading 4421 (other articles of wood).

Rates on the nearby lines range from duty-free to 10.7%. The costliest confusion would be with 4421.99.30 (consisting of wooden frames in the center of which are fixed louver…) at 10.7%, a difference of 5.6 points on the customs value.

The general duty rate is 5.1% of the customs value, which is above most the rates in chapter 44 (85th percentile of 257 lines with an ad valorem rate). On a shipment valued at $10,000 that is $510 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 5.1%. 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 50%, 9.8 times the general rate.