Analysis
HTS 7013.42.20 covers valued not over $3 each under heading 7013 (glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar…).
Within this group the rate runs from 7.2% to 12.5%. Compared with 7013.42.40 (valued over $5 each), which pays 7.2%, a misclassification either way moves the duty by 15.3 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 22.5%. 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 general duty rate is 22.5% of the customs value, which is among the highest the rates in chapter 70 (96th percentile of 192 lines with an ad valorem rate). On a shipment valued at $10,000 that is $2,250 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 60%, 2.7 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7013.42.10 | Pressed and toughened (specially tempered) | 12.5% |
| 7013.42.30 | Valued over $3 but not over $5 each | 11.3% |
| 7013.42.40 | Valued over $5 each | 7.2% |