Analysis
HTS 7013.91.20 covers valued over $1 but not over $3 each under heading 7013 (glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar…).
Rates on the nearby lines range from 6% to 20%. The costliest confusion would be with 7013.91.50 (valued over $5 each) at 6%, a difference of 8 points on the customs value.
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 14%. 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 14% of the customs value, which is among the highest the rates in chapter 70 (91st percentile of 192 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,400 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 60%, 4.3 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7013.91.10 | Valued not over $1 each | 20% |
| 7013.91.30 | Valued over $3 but not over $5 each | 10.5% |
| 7013.91.50 | Valued over $5 each | 6% |