Analysis
HTS 7615.20.00 covers sanitary ware and parts thereof under heading 7615 (table, kitchen or other household articles and parts thereof, of aluminum; pot scourers…).
Within this group the rate runs from 3.1% to 3.1%. Compared with 7615.10.91 (other: other), which pays 3.1%, a misclassification either way moves the duty by 0.7 percentage points.
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 3.8%. 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 45.5%, 12.0 times the general rate.
The general duty rate is 3.8% of the customs value, which is in the middle of the rates in chapter 76 (55th percentile of 65 lines with an ad valorem rate). On a shipment valued at $10,000 that is $380 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7615.10.11 | Pot scourers and scouring or polishing pads, gloves and the like | 3.1% |
| 7615.10.20 | Enameled or glazed or containing nonstick interior finishes: cast | 3.1% |
| 7615.10.30 | Enameled or glazed or containing nonstick interior finishes: other | 3.1% |
| 7615.10.50 | Not enameled or glazed and not containing nonstick interior finishes: cast | 3.1% |
| 7615.10.71 | Not enameled or glazed and not containing nonstick interior finishes: other | 3.1% |
| 7615.10.91 | Other: other | 3.1% |