Analysis
HTS 8415.10.90 covers other: other under heading 8415 (air conditioning machines, comprising a motor-driven fan and elements for changing the…).
Neighbouring lines carry rates from duty-free to 1%, so the exact line matters. The widest gap is with 8415.10.30 (of a kind designed to be fixed to a window, wall, ceiling or floor…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 2.2 percentage points.
The general duty rate is 2.2% of the customs value, which is in the middle of the rates in chapter 84 (64th percentile of 823 lines with an ad valorem rate). On a shipment valued at $10,000 that is $220 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 15.9 times the general rate.
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the civil aircraft agreement, and 14 others can enter duty-free instead of paying 2.2%. 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 |
|---|---|---|
| 8415.10.30 | Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or “split system”: self-contained | Free |
| 8415.10.60 | Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) | 1% |