Analysis
HTS 7801.99.30 covers other: lead bullion under heading 7801 (unwrought lead).
The general rate is 2.5% on the value of the lead content, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
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% on the value of the lead content. 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 other lines in the same group are 7801.10.00 (unwrought lead: refined lead, 2.5% on the value of the lead content), 7801.91.00 (containing by weight antimony as the principal other element, 2.5% on the value of the lead content) and 7801.99.90 (other: other, 2.5% on the value of the lead content).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7801.10.00 | Unwrought lead: refined lead | 2.5% on the value of the lead content |
| 7801.91.00 | Containing by weight antimony as the principal other element | 2.5% on the value of the lead content |
| 7801.99.90 | Other: other | 2.5% on the value of the lead content |