Analysis
HTS 8306.10.00 covers bells, gongs and the like, and parts thereof under heading 8306 (bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of…).
Neighbouring lines carry rates from duty-free to 4.5%, so the exact line matters. The widest gap is with 8306.29.00 (statuettes and other ornaments, and parts thereof: other), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 5.8 percentage points.
The general duty rate is 5.8% of the customs value, which is among the highest the rates in chapter 83 (96th percentile of 58 lines with an ad valorem rate). On a shipment valued at $10,000 that is $580 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 5.8%. 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 50%, 8.6 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8306.21.00 | Plated with precious metal, and parts thereof | 4.5% |
| 8306.29.00 | Statuettes and other ornaments, and parts thereof: other | Free |
| 8306.30.00 | Photograph, picture or similar frames; mirrors; and parts thereof | 2.7% |