HTS tariff line · chapter 83
8306.30.00
Photograph, picture or similar frames; mirrors; and parts thereof
Analysis
HTS 8306.30.00 covers photograph, picture or similar frames; mirrors; and parts thereof under heading 8306 (bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of…).
Within this group the rate runs from duty-free 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 3.1 percentage points.
The general duty rate is 2.7% of the customs value, which is in the middle of the rates in chapter 83 (35th percentile of 58 lines with an ad valorem rate). On a shipment valued at $10,000 that is $270 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 45%, 16.7 times the general rate.
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 2.7%. 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.
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% |
| 8306.29.00 | Statuettes and other ornaments, and parts thereof: other | Free |