Analysis
HTS 7014.00.30 covers lenses and filters, and parts thereof under heading 7014 (signaling glassware and optical elements of glass (other than those of heading 7015), not…).
Neighbouring lines carry rates from 3.3% to 5%, so the exact line matters. The widest gap is with 7014.00.20 (optical elements: other), at 5%: a product that belongs there but is entered here, or the reverse, changes the duty by 1.6 percentage points.
The general duty rate is 3.4% of the customs value, which is in the middle of the rates in chapter 70 (34th percentile of 192 lines with an ad valorem rate). On a shipment valued at $10,000 that is $340 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 60%, 17.6 times the general rate.
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the Chile FTA, and 13 others can enter duty-free instead of paying 3.4%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7014.00.10 | Lens blanks (other than for spectacles) | 4.1% |
| 7014.00.20 | Optical elements: other | 5% |
| 7014.00.50 | Other: other | 3.3% |