Analysis
HTS 7326.90.60 covers coated or plated with precious metal under heading 7326 (other articles of iron or steel).
Rates on the nearby lines range from duty-free to 7.8%. The costliest confusion would be with 7326.90.45 (horse and mule shoes) at duty-free, a difference of 8.6 points on the customs value.
The general duty rate is 8.6% of the customs value, which is among the highest the rates in chapter 73 (99th percentile of 250 lines with an ad valorem rate). On a shipment valued at $10,000 that is $860 in duty before any Chapter 99 additions or preference claims.
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 8.6%. 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 65%, 7.6 times the general rate.
Census statistics map these goods to NAICS 339910 (Jewelry and Silverware Manufacturing), an industry of 1,844 US establishments employing 19,188 people, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7326.90.10 | Other: of tinplate | Free |
| 7326.90.25 | Cable or inner wire for caliper and cantilever brakes and casing therefor, whether or not cut to length | Free |
| 7326.90.35 | Containers of a kind normally carried on the person, in the pocket or in the handbag | 7.8% |
| 7326.90.45 | Horse and mule shoes | Free |
| 7326.90.86 | Other: other | 2.9% |