Analysis
HTS 8418.29.10 covers absorption type, electrical under heading 8418 (refrigerators, freezers and other refrigerating or freezing equipment, electric or other…).
Neighbouring lines carry rates from duty-free to 1.9%, so the exact line matters. The widest gap is with 8418.99.80 (other: other), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 1 percentage points.
The general duty rate is 1% of the customs value, which is in the middle of the rates in chapter 84 (61st percentile of 823 lines with an ad valorem rate). On a shipment valued at $10,000 that is $100 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 35.0 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 1%. 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 |
|---|---|---|
| 8418.10.00 | Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof | Free |
| 8418.21.00 | Refrigerators, household type: compression type | Free |
| 8418.29.20 | Other: other | 1.9% |
| 8418.30.00 | Freezers of the chest type, not exceeding 800 liters capacity | Free |
| 8418.40.00 | Freezers of the upright type, not exceeding 900 liters capacity | Free |
| 8418.50.00 | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415; parts thereof: other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating refrigerating or freezing equipment | Free |
| 8418.61.01 | Heat pumps other than air conditioning machines of heading 8415 | Free |
| 8418.69.01 | Other refrigerating or freezing equipment; heat pumps: other | Free |
| 8418.91.00 | Furniture designed to receive refrigerating or freezing equipment | Free |
| 8418.99.40 | Door assemblies incorporating more than one of the following: inner panel; outer panel; insulation; hinges; handles | Free |
| 8418.99.80 | Other: other | Free |