Analysis
Heading 8103 of the Harmonized Tariff Schedule covers tantalum and articles thereof, including waste and scrap. It divides into 4 six-digit subheadings and 4 eight-digit tariff lines, with 5 ten-digit statistical suffixes below them.
1 of its 4 lines with a percentage rate are duty-free at the general rate (25%) and 3 are dutiable, from duty-free up to 4.4%. The median line pays 3.45%.
The largest subheadings are 8103.20 (unnamed, 1 line), 8103.30 (unnamed, 1 line), 8103.91 (unnamed, 1 line) and 8103.99 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Nonferrous Metal (except Copper and Aluminum) Rolling, Drawing, and Extruding (331491), Secondary Smelting, Refining, and Alloying of Nonferrous Metal (except Copper and Aluminum) (331492) and Nonferrous Metal (except Aluminum) Smelting and Refining (331410). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of 3.45% sits at the 47th percentile of the headings in chapter 81.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8103.20.00 | Unwrought tantalum, including bars and rods obtained simply by sintering; powders | 2.5% |
| 8103.30.00 | Tantalum and articles thereof, including waste and scrap: waste and scrap | Free |
| 8103.91.00 | Other: crucibles | 4.4% |
| 8103.99.00 | Other: other | 4.4% |