Analysis
HTS 6912.00.20 covers hotel or restaurant ware and other ware not household ware under heading 6912 (ceramic tableware, kitchenware, other household articles and toilet articles, other than…).
Neighbouring lines carry rates from 0.7% to 10%, so the exact line matters. The widest gap is with 6912.00.10 (of coarse-grained earthenware, or of coarse- grained stoneware; of…), at 0.7%: a product that belongs there but is entered here, or the reverse, changes the duty by 27.3 percentage points.
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 28%. 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 28% of the customs value, which is among the highest the rates in chapter 69 (99th percentile of 82 lines with an ad valorem rate). On a shipment valued at $10,000 that is $2,800 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 55%, 2.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6912.00.10 | Of coarse-grained earthenware, or of coarse- grained stoneware; of fine-grained earthenware, whether or not decorated, having a reddish-colored body and a lustrous glaze which, on teapots, may be any color, but which, on other articles, must be mottled, streaked or solidly colored brown to black with metallic oxide or salt | 0.7% |
| 6912.00.35 | 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 $38 | 9.8% |
| 6912.00.39 | In any pattern for which the aggregate value of the articles listed in additional U.S. note 6(b) of this chapter is over $38 | 4.5% |
| 6912.00.41 | 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 | 3.9% |
| 6912.00.44 | Mugs and other steins | 10% |
| 6912.00.45 | Cups valued over $5.25 per dozen; saucers valued over $3 per dozen; soups, oatmeals and cereals valued over $6 per dozen; plates not over 22.9 cm in maximum diameter and valued over $6 per dozen; plates over 22.9 but not over 27.9 cm in maximum diameter and valued over $8.50 per dozen; platters or chop dishes valued over $35 per dozen; sugars valued over $21 per dozen; creamers valued over $15 per dozen; and beverage servers valued over $42 per dozen | 4.5% |
| 6912.00.46 | Other: serviette rings | 9.8% |
| 6912.00.48 | Other: other | 9.8% |
| 6912.00.50 | Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: other | 6% |