Analysis
HTS 8007.00.20 covers tin plates, sheets and strip, of a thickness exceeding 0.2 mm under heading 8007 (other articles of tin).
Within this group the rate runs from 2.1% to 3%. Compared with 8007.00.31 (tin foil (whether or not printed or backed with paper, paperboard…), which pays 3%, a misclassification either way moves the duty by 0.6 percentage points.
The column 2 rate, for countries without normal trade relations, is 45%, 18.8 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 2.4%. 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 general duty rate is 2.4% of the customs value, which is in the middle of the rates in chapter 80 (50th percentile of 10 lines with an ad valorem rate). On a shipment valued at $10,000 that is $240 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8007.00.10 | 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 plated with precious metal | 2.1% |
| 8007.00.31 | Tin foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.2 mm | 3% |
| 8007.00.32 | Powders and flakes | 2.8% |
| 8007.00.40 | Tin tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) | 2.4% |
| 8007.00.50 | Other articles of tin: other | 2.8% |