Analysis
HTS 7409.31.90 covers of a width of less than 500 mm under heading 7409 (copper plates, sheets and strip, of a thickness exceeding 0.15 mm).
The general duty rate is 3% of the customs value, which is above most the rates in chapter 74 (74th percentile of 89 lines with an ad valorem rate). On a shipment valued at $10,000 that is $300 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from 1.7% to 3%. Compared with 7409.31.50 (of a width of 500 mm or more), which pays 1.7%, a misclassification either way moves the duty by 1.3 percentage points.
The column 2 rate, for countries without normal trade relations, is 49%, 16.3 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 3%. 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 |
|---|---|---|
| 7409.31.10 | Of a thickness of 5 mm or more | 3% |
| 7409.31.50 | Of a width of 500 mm or more | 1.7% |