Analysis
HTS 7307.99.10 covers of iron or nonalloy steel under heading 7307 (tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.09 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
The general duty rate is 3.7% of the customs value, which is above most the rates in chapter 73 (86th percentile of 250 lines with an ad valorem rate). On a shipment valued at $10,000 that is $370 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines carry rates from 3.2% to 4.3%, so the exact line matters. The widest gap is with 7307.99.50 (other: other), at 4.3%: a product that belongs there but is entered here, or the reverse, changes the duty by 0.6 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 13 others can enter duty-free instead of paying 3.7%. 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.
The column 2 rate, for countries without normal trade relations, is 25%, 6.8 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7307.99.30 | Of alloy steel (except stainless steel) | 3.2% |
| 7307.99.50 | Other: other | 4.3% |
Chapter 99 provisions in the footnotes
- 9903.90.09 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(c) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(d) to this subchapter