Analysis
HTS 8105.20.30 covers unwrought cobalt: alloys under heading 8105 (cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles…).
Within this group the rate runs from duty-free to duty-free. Compared with 8105.20.90 (cobalt mattes and other intermediate products of cobalt metallurgy…), 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8105.20.60 | Unwrought cobalt: other | Free |
| 8105.20.90 | Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders: other | Free |