Analysis
HTS 8302.49.20 covers coated or plated with precious metal under heading 8302 (base metal mountings, fittings and similar articles suitable for furniture, doors…).
Within this group the rate runs from duty-free to 5.7%. Compared with 8302.49.40 (harness and saddlery or riding-bridle hardware, and parts thereof…), which pays duty-free, a misclassification either way moves the duty by 7.5 percentage points.
The general duty rate is 7.5% of the customs value, which is among the highest the rates in chapter 83 (99th percentile of 58 lines with an ad valorem rate). On a shipment valued at $10,000 that is $750 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 7.5%. 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 60%, 8.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8302.49.40 | Harness and saddlery or riding-bridle hardware, and parts thereof: other | Free |
| 8302.49.60 | Of iron or steel, of aluminum or of zinc | 5.7% |
| 8302.49.80 | Other: other | 3.5% |