8105.90.00

Analysis

HTS 8105.90.00 covers cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap: other under heading 8105 (cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles…).

Neighbouring lines carry rates from duty-free to 4.4%, so the exact line matters. The widest gap is with 8105.30.00 (cobalt mattes and other intermediate products of cobalt metallurgy…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 3.7 percentage points.

The column 2 rate, for countries without normal trade relations, is 45%, 12.2 times the general rate.

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 3.7%. 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 general duty rate is 3.7% of the customs value, which is in the middle of the rates in chapter 81 (51st percentile of 71 lines with an ad valorem rate). On a shipment valued at $10,000 that is $370 in duty before any Chapter 99 additions or preference claims.