Analysis
HTS 8306.29.00 covers statuettes and other ornaments, and parts thereof: other under heading 8306 (bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of…).
Within this group the rate runs from 2.7% to 5.8%. Compared with 8306.10.00 (bells, gongs and the like, and parts thereof), which pays 5.8%, a misclassification either way moves the duty by 5.8 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 46% instead of nothing, so origin decides between free entry and a 46% duty.
The normal trade relations rate here is zero, shared by about 26% of the 58 tariff lines in chapter 83, a useful check when a neighbouring dutiable line is a candidate. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
The other lines in the same group are 8306.10.00 (bells, gongs and the like, and parts thereof, 5.8%), 8306.21.00 (plated with precious metal, and parts thereof, 4.5%) and 8306.30.00 (photograph, picture or similar frames; mirrors; and parts…, 2.7%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8306.10.00 | Bells, gongs and the like, and parts thereof | 5.8% |
| 8306.21.00 | Plated with precious metal, and parts thereof | 4.5% |
| 8306.30.00 | Photograph, picture or similar frames; mirrors; and parts thereof | 2.7% |