8007.00.10

Analysis

HTS 8007.00.10 covers articles not elsewhere specified or included of a type used for household, table or kitchen use; toilet and sanitary wares; all the foregoing not coated or… under heading 8007 (other articles of tin). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.

Neighbouring lines carry rates from 2.4% to 3%, so the exact line matters. The widest gap is with 8007.00.31 (tin foil (whether or not printed or backed with paper, paperboard…), at 3%: a product that belongs there but is entered here, or the reverse, changes the duty by 0.9 percentage points.

The general duty rate is 2.1% of the customs value, which is in the middle of the rates in chapter 80 (35th percentile of 10 lines with an ad valorem rate). On a shipment valued at $10,000 that is $210 in duty before any Chapter 99 additions or preference claims.

The column 2 rate, for countries without normal trade relations, is 40%, 19.0 times the general rate.

For statistics it divides in two: 8007.00.10.10 for suitable for food or beverage service and 8007.00.10.50 for other. Both pay the same duty; the suffix records which kind was imported.

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 2.1%. 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.