Analysis
HTS 7009.10.00 covers rear-view mirrors for vehicles under heading 7009 (glass mirrors, whether or not framed, including rear-view mirrors).
Neighbouring lines carry rates from 6.5% to 7.8%, so the exact line matters. The widest gap is with 7009.92.10 (not over 929 cm2 in reflecting area), at 7.8%: a product that belongs there but is entered here, or the reverse, changes the duty by 3.9 percentage points.
The general duty rate is 3.9% of the customs value, which is in the middle of the rates in chapter 70 (35th percentile of 192 lines with an ad valorem rate). On a shipment valued at $10,000 that is $390 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the Chile FTA, and 13 others can enter duty-free instead of paying 3.9%. 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%, 12.8 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7009.91.10 | Not over 929 cm2 in reflecting area | 7.8% |
| 7009.91.50 | Over 929 cm2 in reflecting area | 6.5% |
| 7009.92.10 | Not over 929 cm2 in reflecting area | 7.8% |
| 7009.92.50 | Over 929 cm2 in reflecting area | 6.5% |