Analysis
HTS 8401.40.00 covers parts of nuclear reactors under heading 8401 (nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors…).
The general duty rate is 3.3% of the customs value, which is above most the rates in chapter 84 (79th percentile of 823 lines with an ad valorem rate). On a shipment valued at $10,000 that is $330 in duty before any Chapter 99 additions or preference claims.
Rates on the nearby lines range from 2.6% to 3.3%. The costliest confusion would be with 8401.20.00 (machinery and apparatus for isotopic separation, and parts thereof) at 2.6%, a difference of 0.7 points on the customs value.
The column 2 rate, for countries without normal trade relations, is 45%, 13.6 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 3.3%. 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 |
|---|---|---|
| 8401.10.00 | Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation; parts thereof: nuclear reactors | 3.3% |
| 8401.20.00 | Machinery and apparatus for isotopic separation, and parts thereof | 2.6% |
| 8401.30.00 | Fuel elements (cartridges), non-irradiated, and parts thereof | 3.3% |