Analysis
HTS 7901.11.00 covers containing by weight 99.99 percent or more of zinc under heading 7901 (unwrought zinc).
The general duty rate is 1.5% of the customs value, which is at the low end of the rates in chapter 79 (18th percentile of 11 lines with an ad valorem rate). On a shipment valued at $10,000 that is $150 in duty before any Chapter 99 additions or preference claims.
Rates on the nearby lines range from 1.5% to 3%. The costliest confusion would be with 7901.20.00 (unwrought zinc: zinc alloys) at 3%, a difference of 1.5 points on the customs value.
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 1.5%. 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 other lines in the same group are 7901.12.10 (casting-grade zinc, 3%), 7901.12.50 (containing by weight less than 99.99 percent of zinc: other, 1.5%) and 7901.20.00 (unwrought zinc: zinc alloys, 3%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7901.12.10 | Casting-grade zinc | 3% |
| 7901.12.50 | Containing by weight less than 99.99 percent of zinc: other | 1.5% |
| 7901.20.00 | Unwrought zinc: zinc alloys | 3% |