Analysis
HTS 8306.21.00 covers plated with precious metal, and parts thereof under heading 8306 (bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of…).
Rates on the nearby lines range from duty-free to 5.8%. The costliest confusion would be with 8306.29.00 (statuettes and other ornaments, and parts thereof: other) at duty-free, a difference of 4.5 points on the customs value.
The general duty rate is 4.5% of the customs value, which is above most the rates in chapter 83 (81st percentile of 58 lines with an ad valorem rate). On a shipment valued at $10,000 that is $450 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 4.5%. 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 65%, 14.4 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8306.10.00 | Bells, gongs and the like, and parts thereof | 5.8% |
| 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% |