Analysis
HTS 8409.91.30 covers aluminum cylinder heads under heading 8409 (parts suitable for use solely or principally with the engines of heading 8407 or 8408).
Rates on the nearby lines range from duty-free to 2.5%. The costliest confusion would be with 8409.91.10 (cast-iron parts, not advanced beyond cleaning, and machined only for…) at duty-free, a difference of 2.5 points on the customs value.
The general duty rate is 2.5% of the customs value, which is in the middle of the rates in chapter 84 (68th percentile of 823 lines with an ad valorem rate). On a shipment valued at $10,000 that is $250 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 14.0 times the general rate.
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the Chile FTA, and 13 others can enter duty-free instead of paying 2.5%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8409.91.10 | Cast-iron parts, not advanced beyond cleaning, and machined only for the removal of fins, gates, sprues and risers or to permit location in finishing machinery | Free |
| 8409.91.50 | To be installed in vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29, or heading 8702, 8703 or 8704: other | 2.5% |
| 8409.91.92 | For marine propulsion engines | 2.5% |
| 8409.91.99 | Other: other | 2.5% |