Analysis
HTS 7013.99.70 covers valued over $5 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 6.6% to 38%. The costliest confusion would be with 7013.99.40 (valued not over $0.30 each) at 38%, a difference of 30.8 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 7.2%. 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 7.2% of the customs value, which is above most the rates in chapter 70 (73rd percentile of 192 lines with an ad valorem rate). On a shipment valued at $10,000 that is $720 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 60%, 8.3 times the general rate.
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% |
| 7013.99.50 | Valued over $0.30 but not over $3 each | 30% |
| 7013.99.60 | Valued over $3 but not over $5 each | 15% |
| 7013.99.80 | Valued over $3 but not over $5 each | 11.3% |
| 7013.99.90 | Valued over $5 each | 7.2% |