Analysis
HTS 7013.28.60 covers valued over $5 each under heading 7013 (glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
Within this group the rate runs from 5% to 28.5%. Compared with 7013.28.10 (valued not over $0.30 each), which pays 28.5%, a misclassification either way moves the duty by 23.5 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 5%. 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 60%, 12.0 times the general rate.
For statistics it divides in two: 7013.28.60.10 for crystalline or non-lead crystal and 7013.28.60.90 for other. Both pay the same duty; the suffix records which kind was imported.
The general duty rate is 5% of the customs value, which is in the middle of the rates in chapter 70 (50th percentile of 192 lines with an ad valorem rate). On a shipment valued at $10,000 that is $500 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7013.28.05 | Pressed and toughened (specially tempered) | 12.5% |
| 7013.28.10 | Valued not over $0.30 each | 28.5% |
| 7013.28.20 | Valued over $0.30 but not over $3 each | 22.5% |
| 7013.28.30 | Valued over $3 but not over $5 each | 11.3% |
| 7013.28.40 | Valued over $5 each | 5% |
| 7013.28.50 | Valued over $3 but not over $5 each | 7.5% |