Analysis
HTS 6911.10.38 covers aggregate value over $200 under heading 6911 (tableware, kitchenware, other household articles and toilet articles, of porcelain or…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in Dz Pcs.
Rates on the nearby lines range from 6% to 26%. The costliest confusion would be with 6911.10.35 (in any pattern for which the aggregate value of the articles listed…) at 26%, a difference of 20 points on the customs value.
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 6%. 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 75%, 12.5 times the general rate.
For statistics it divides in two: 6911.10.38.10 for plates not over 27.9 cm in maximum dimension; teacups and… and 6911.10.38.50 for other. Both pay the same duty; the suffix records which kind was imported.
The general duty rate is 6% of the customs value, which is in the middle of the rates in chapter 69 (47th percentile of 82 lines with an ad valorem rate). On a shipment valued at $10,000 that is $600 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6911.10.10 | Hotel or restaurant ware and other ware not household ware | 25% |
| 6911.10.15 | Valued not over $31.50 per dozen pieces | 8% |
| 6911.10.25 | Of bone chinaware: other | 6% |
| 6911.10.35 | In any pattern for which the aggregate value of the articles listed in additional U.S. note 6(b) of this chapter is not over $56 | 26% |
| 6911.10.37 | Aggregate value not over $200 | 8% |
| 6911.10.41 | Steins with permanently attached pewter lids, candy boxes, decanters, punch bowls, pretzel dishes, tidbit dishes, tiered servers, bonbon dishes, egg cups, spoons and spoon rests, oil and vinegar sets, tumblers and salt and pepper shaker sets | 6.3% |
| 6911.10.45 | Mugs and other steins | 14% |
| 6911.10.52 | Cups valued over $8 but not over $29 per dozen; saucers valued over $5.25 but not over $18.75 per dozen; soups, oatmeals and cereals valued over $9.30 but not over $33 per dozen; plates not over 22.9 cm in maximum diameter and valued over $8.50 but not over $31 per dozen; plates over 22.9 but not over 27.9 cm in maximum diameter and valued over $11.50 but not over $41 per dozen; platters or chop dishes valued over $40 but not over $143 per dozen; sugars valued over $23 but not over $85 per dozen; creamers valued over $20 but not over $75 per dozen; and beverage servers valued over $50 but not over $180 per dozen | 8% |
| 6911.10.58 | Cups valued over $29 per dozen; saucers valued over $18.75 per dozen; soups, oatmeals and cereals valued over $33 per dozen; plates not over 22.9 cm in maximum diameter and valued over $31 per dozen; plates over 22.9 but not over 27.9 cm in maximum diameter and valued over $41 per dozen; platters or chop dishes valued over $143 per dozen; sugars valued over $85 per dozen; creamers valued over $75 per dozen; and beverage servers valued over $180 per dozen | 6% |
| 6911.10.60 | Other: serviette rings | 20.8% |
| 6911.10.80 | Other: other | 20.8% |