6812.91.10

Analysis

HTS 6812.91.10 covers clothing, clothing accessories, footwear and headgear: footwear under heading 6812 (fabricated asbestos fibers; mixtures with a basis of asbestos or with a basis of asbestos…).

Within this group the rate runs from duty-free to 8.3%. Compared with 6812.99.90 (other: other), which pays duty-free, a misclassification either way moves the duty by 8.3 percentage points.

The general duty rate is 8.3% of the customs value, which is among the highest the rates in chapter 68 (97th percentile of 67 lines with an ad valorem rate). On a shipment valued at $10,000 that is $830 in duty before any Chapter 99 additions or preference claims.

Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, AGOA, and 11 others can enter duty-free instead of paying 8.3%. 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 35%, 4.2 times the general rate.