Analysis
HTS 8112.99.91 covers other: other under heading 8112 (beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium…).
Neighbouring lines carry rates from 2% to 4.4%, so the exact line matters. The widest gap is with 8112.99.20 (other: vanadium), at 2%: a product that belongs there but is entered here, or the reverse, changes the duty by 2 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 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%, 11.2 times the general rate.
The general duty rate is 4% of the customs value, which is in the middle of the rates in chapter 81 (60th percentile of 71 lines with an ad valorem rate). On a shipment valued at $10,000 that is $400 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8112.99.10 | Other: germanium | 4.4% |
| 8112.99.20 | Other: vanadium | 2% |