Analysis
HTS 8103.99.00 covers other: other under heading 8103 (tantalum and articles thereof, including waste and scrap).
Within this group the rate runs from duty-free to 4.4%. Compared with 8103.30.00 (tantalum and articles thereof, including waste and scrap: waste and…), which pays duty-free, a misclassification either way moves the duty by 4.4 percentage points.
The general duty rate is 4.4% of the customs value, which is above most the rates in chapter 81 (73rd percentile of 71 lines with an ad valorem rate). On a shipment valued at $10,000 that is $440 in duty before any Chapter 99 additions or preference claims.
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 4.4%. 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 column 2 rate, for countries without normal trade relations, is 45%, 10.2 times the general rate.
The other lines in the same group are 8103.20.00 (unwrought tantalum, including bars and rods obtained simply…, 2.5%), 8103.30.00 (tantalum and articles thereof, including waste and scrap…, duty-free) and 8103.91.00 (other: crucibles, 4.4%).
Neighbouring 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% |