Analysis
HTS 7013.99.50 covers valued over $0.30 but not over $3 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.
Neighbouring lines carry rates from 6.6% to 38%, so the exact line matters. The widest gap is with 7013.99.35 (votive-candle holders), at 6.6%: a product that belongs there but is entered here, or the reverse, changes the duty by 23.4 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 30%. 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 30% of the customs value, which is among the highest the rates in chapter 70 (99th percentile of 192 lines with an ad valorem rate). On a shipment valued at $10,000 that is $3,000 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 60%, 2.0 times the general rate.
For statistics it divides in two: 7013.99.50.10 for crystalline or non-lead crystal and 7013.99.50.90 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7013.99.10 | Glassware decorated with metal flecking, glass pictorial scenes or glass thread- or ribbon-like effects, any of the foregoing embedded or introduced into the body of the glassware prior to its solidification; millefiori glassware; glassware colored prior to solidification, and characterized by random distribution of numerous bubbles, seeds or stones, throughout the mass of the glass | 15% |
| 7013.99.20 | Pressed and toughened (specially tempered) | 12.5% |
| 7013.99.30 | Smokers' articles; perfume bottles fitted with ground glass stoppers | 9% |
| 7013.99.35 | Votive-candle holders | 6.6% |
| 7013.99.40 | Valued not over $0.30 each | 38% |
| 7013.99.60 | Valued over $3 but not over $5 each | 15% |
| 7013.99.70 | Valued over $5 each | 7.2% |
| 7013.99.80 | Valued over $3 but not over $5 each | 11.3% |
| 7013.99.90 | Valued over $5 each | 7.2% |