Analysis
HTS 8104.11.00 covers containing at least 99.8 percent by weight of magnesium under heading 8104 (magnesium and articles thereof, including waste and scrap).
Rates on the nearby lines range from duty-free to 6.5%. The costliest confusion would be with 8104.20.00 (magnesium and articles thereof, including waste and scrap: waste and…) at duty-free, a difference of 8 points on the customs value.
The general duty rate is 8% of the customs value, which is among the highest the rates in chapter 81 (92nd percentile of 71 lines with an ad valorem rate). On a shipment valued at $10,000 that is $800 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 8%. 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 100%, 12.5 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8104.19.00 | Unwrought magnesium: other | 6.5% |
| 8104.20.00 | Magnesium and articles thereof, including waste and scrap: waste and scrap | Free |
| 8104.30.00 | Raspings, turnings and granules, graded according to size; powders | 4.4% |
| 8104.90.00 | Magnesium and articles thereof, including waste and scrap: other | 14.8¢/kg on magnesium content + 3.5% |