Analysis
HTS 7415.10.00 covers nails and tacks, drawing pins, staples and similar articles under heading 7415 (nails, tacks, drawing pins, staples (other than those of heading 8305) and similar…).
Neighbouring lines carry rates from 1.4% to 3%, so the exact line matters. The widest gap is with 7415.33.10 (muntz or yellow metal bolts), at 1.4%: a product that belongs there but is entered here, or the reverse, changes the duty by 1.1 percentage points.
The column 2 rate, for countries without normal trade relations, is 45%, 18.0 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 2.5%. 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 general duty rate is 2.5% of the customs value, which is in the middle of the rates in chapter 74 (48th percentile of 89 lines with an ad valorem rate). On a shipment valued at $10,000 that is $250 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7415.21.00 | Washers (including spring washers) | 3% |
| 7415.29.00 | Other articles, not threaded: other | 3% |
| 7415.33.05 | Screws, bolts and nuts: screws for wood | 3% |
| 7415.33.10 | Muntz or yellow metal bolts | 1.4% |
| 7415.33.80 | Screws, bolts and nuts: other screws and bolts; nuts | 3% |
| 7415.39.00 | Other threaded articles: other | 3% |