HTS tariff line · chapter 70
7016.10.00
Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes
Analysis
HTS 7016.10.00 covers glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes under heading 7016 (paving blocks, slabs, bricks, squares, tiles and other articles of pressed or molded…).
Within this group the rate runs from 5% to 8%. Compared with 7016.90.10 (paving blocks, slabs, bricks, squares, tiles and other articles of…), which pays 8%, a misclassification either way moves the duty by 5.3 percentage points.
The general duty rate is 2.7% of the customs value, which is in the middle of the rates in chapter 70 (31st percentile of 192 lines with an ad valorem rate). On a shipment valued at $10,000 that is $270 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 60%, 22.2 times the general rate.
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 2.7%. 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 |
|---|---|---|
| 7016.90.10 | Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or molded glass | 8% |
| 7016.90.50 | Other: other | 5% |