8409.91.92

Analysis

HTS 8409.91.92 covers for marine propulsion engines under heading 8409 (parts suitable for use solely or principally with the engines of heading 8407 or 8408). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items and kilograms.

Within this group the rate runs from duty-free to 2.5%. Compared with 8409.91.10 (cast-iron parts, not advanced beyond cleaning, and machined only for…), which pays duty-free, a misclassification either way moves the duty by 2.5 percentage points.

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.

For statistics it divides in two: 8409.91.92.10 for connecting rods and 8409.91.92.90 for other. Both pay the same duty; the suffix records which kind was imported.

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 Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 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.