8452.90.10

Analysis

HTS 8452.90.10 covers furniture, bases and covers for sewing machines, and parts thereof under heading 8452 (sewing machines, other than book-sewing machines of heading 8440; furniture, bases and…).

Within this group the rate runs from duty-free to duty-free. Compared with 8452.90.20 (furniture, bases and covers for sewing machines, and parts thereof…), 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.

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.

The column 2 rate, for countries without normal trade relations, is 20%, 8.0 times the general rate.