8421.23.00

Analysis

HTS 8421.23.00 covers oil or fuel filters for internal combustion engines under heading 8421 (centrifuges, including centrifugal dryers; filtering or purifying machinery and…).

Neighbouring lines carry rates from duty-free to 2.5%, so the exact line matters. The widest gap is with 8421.99.01 (parts: other), at duty-free: a product that belongs there but is entered here, or the reverse, changes 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.

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 civil aircraft agreement, and 14 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.