Analysis
HTS 8305.90.60 covers other, including parts: other under heading 8305 (fittings for looseleaf binders or files, letter clips, letter corners, paper clips…).
Neighbouring lines carry rates from duty-free to 2.9%, so the exact line matters. The widest gap is with 8305.90.30 (paper clips, and parts thereof), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 5.7 percentage points.
The general duty rate is 5.7% of the customs value, which is above most the rates in chapter 83 (90th percentile of 58 lines with an ad valorem rate). On a shipment valued at $10,000 that is $570 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 5.7%. 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 column 2 rate, for countries without normal trade relations, is 45%, 7.9 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8305.10.00 | Fittings for looseleaf binders or files | 2.9% |
| 8305.20.00 | Fittings for looseleaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, and parts thereof, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal: staples in strips | Free |
| 8305.90.30 | Paper clips, and parts thereof | Free |