Analysis
HTS 8111.00.47 covers flake containing at least 99.5 percent by weight manganese under heading 8111 (manganese and articles thereof, including waste and scrap).
Within this group the rate runs from duty-free to 14%. Compared with 8111.00.30 (manganese and articles thereof, including waste and scrap: waste and…), which pays duty-free, a misclassification either way moves the duty by 14 percentage points.
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 14%. 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 14% of the customs value, which is among the highest the rates in chapter 81 (96th percentile of 71 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,400 in duty before any Chapter 99 additions or preference claims.
The other lines in the same group are 8111.00.30 (manganese and articles thereof, including waste and scrap…, duty-free), 8111.00.49 (unwrought manganese: other, 14%) and 8111.00.60 (other: other, 3.7%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8111.00.30 | Manganese and articles thereof, including waste and scrap: waste and scrap | Free |
| 8111.00.49 | Unwrought manganese: other | 14% |
| 8111.00.60 | Other: other | 3.7% |