Analysis
HTS 8481.30.90 covers check (nonreturn) valves: other under heading 8481 (taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the…).
The general duty rate is 3% of the customs value, which is above most the rates in chapter 84 (76th percentile of 823 lines with an ad valorem rate). On a shipment valued at $10,000 that is $300 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from 3% to 5%. Compared with 8481.30.20 (check (nonreturn) valves: of iron or steel), which pays 5%, a misclassification either way moves the duty by 2 percentage points.
The column 2 rate, for countries without normal trade relations, is 45%, 15.0 times the general rate.
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the Chile FTA, and 13 others can enter duty-free instead of paying 3%. 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 |
|---|---|---|
| 8481.30.10 | Check (nonreturn) valves: of copper | 3% |
| 8481.30.20 | Check (nonreturn) valves: of iron or steel | 5% |