Analysis
HTS 6912.00.46 covers other: serviette rings under heading 6912 (ceramic tableware, kitchenware, other household articles and toilet articles, other than…).
Within this group the rate runs from 0.7% to 28%. Compared with 6912.00.20 (hotel or restaurant ware and other ware not household ware), which pays 28%, a misclassification either way moves the duty by 18.2 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 9.8%. 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 9.8% of the customs value, which is above most the rates in chapter 69 (70th percentile of 82 lines with an ad valorem rate). On a shipment valued at $10,000 that is $980 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 55%, 5.6 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% |
| 6912.00.20 | Hotel or restaurant ware and other ware not household ware | 28% |
| 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% |
| 6912.00.48 | Other: other | 9.8% |
| 6912.00.50 | Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: other | 6% |