Analysis
HTS 7901.12.10 covers casting-grade zinc under heading 7901 (unwrought zinc).
Rates on the nearby lines range from 1.5% to 3%. The costliest confusion would be with 7901.12.50 (containing by weight less than 99.99 percent of zinc: other) at 1.5%, a difference of 1.5 points on the customs value.
The general duty rate is 3% of the customs value, which is in the middle of the rates in chapter 79 (64th percentile of 11 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.
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 7901.11.00 (containing by weight 99.99 percent or more of zinc, 1.5%), 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 |
|---|---|---|
| 7901.11.00 | Containing by weight 99.99 percent or more of zinc | 1.5% |
| 7901.12.50 | Containing by weight less than 99.99 percent of zinc: other | 1.5% |
| 7901.20.00 | Unwrought zinc: zinc alloys | 3% |