Analysis
HTS 7612.10.00 covers collapsible tubular containers under heading 7612 (aluminum casks, drums, cans, boxes and similar containers (including rigid or collapsible…).
The general duty rate is 2.4% of the customs value, which is at the low end of the rates in chapter 76 (13th percentile of 65 lines with an ad valorem rate). On a shipment valued at $10,000 that is $240 in duty before any Chapter 99 additions or preference claims.
Rates on the nearby lines range from duty-free to 5.7%. The costliest confusion would be with 7612.90.10 (of a capacity not exceeding 20 liters) at 5.7%, a difference of 3.3 points on the customs value.
The column 2 rate, for countries without normal trade relations, is 45%, 18.8 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 2.4%. 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 |
|---|---|---|
| 7612.90.10 | Of a capacity not exceeding 20 liters | 5.7% |
| 7612.90.50 | Other: other | Free |