Analysis
HTS 7804.19.00 covers plates, sheets, strip and foil: other under heading 7804 (lead plates, sheets, strip and foil; lead powders and flakes).
The general duty rate is 3% of the customs value, which is above most the rates in chapter 78 (86th percentile of 7 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.
Rates on the nearby lines range from duty-free to 2.2%. The costliest confusion would be with 7804.20.00 (powders and flakes) at duty-free, a difference of 3 points on the customs value.
The column 2 rate, for countries without normal trade relations, is 45%, 15.0 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 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.
The other lines in the same group are 7804.11.00 (sheets, strip and foil of a thickness (excluding any…, 2.2%) and 7804.20.00 (powders and flakes, duty-free).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7804.11.00 | Sheets, strip and foil of a thickness (excluding any backing) not exceeding 0.2 mm | 2.2% |
| 7804.20.00 | Powders and flakes | Free |