8103.20.00

Analysis

HTS 8103.20.00 covers unwrought tantalum, including bars and rods obtained simply by sintering; powders under heading 8103 (tantalum and articles thereof, including waste and scrap). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.

Neighbouring lines carry rates from duty-free to 4.4%, so the exact line matters. The widest gap is with 8103.30.00 (tantalum and articles thereof, including waste and scrap: waste and…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 2.5 percentage points.

The general duty rate is 2.5% of the customs value, which is in the middle of the rates in chapter 81 (37th percentile of 71 lines with an ad valorem rate). On a shipment valued at $10,000 that is $250 in duty before any Chapter 99 additions or preference claims.

For statistics it divides in two: 8103.20.00.30 for powders and 8103.20.00.90 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 2.5%. 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 column 2 rate, for countries without normal trade relations, is 25%, 10.0 times the general rate.