Analysis
HTS 7901.12.50 covers containing by weight less than 99.99 percent of zinc: other 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.
Neighbouring lines carry rates from 1.5% to 3%, so the exact line matters. The widest gap is with 7901.20.00 (unwrought zinc: zinc alloys), at 3%: a product that belongs there but is entered here, or the reverse, changes the duty by 1.5 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 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 7901.11.00 (containing by weight 99.99 percent or more of zinc, 1.5%), 7901.12.10 (casting-grade zinc, 3%) 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% |
| 7901.12.10 | Casting-grade zinc | 3% |
| 7901.20.00 | Unwrought zinc: zinc alloys | 3% |