Analysis
HTS 8481.40.00 covers safety or relief valves under heading 8481 (taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the…).
Within this group the rate runs from duty-free to 5.6%. Compared with 8481.80.30 (hand operated: of iron or steel), which pays 5.6%, a misclassification either way moves the duty by 3.6 percentage points.
The general duty rate is 2% of the customs value, which is in the middle of the rates in chapter 84 (63rd percentile of 823 lines with an ad valorem rate). On a shipment valued at $10,000 that is $200 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 17.5 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 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 |
|---|---|---|
| 8481.10.00 | Pressure-reducing valves | 2% |
| 8481.20.00 | Valves for oleohydraulic or pneumatic transmissions | 2% |
| 8481.30.10 | Check (nonreturn) valves: of copper | 3% |
| 8481.30.20 | Check (nonreturn) valves: of iron or steel | 5% |
| 8481.30.90 | Check (nonreturn) valves: other | 3% |
| 8481.80.10 | Hand operated: of copper | 4% |
| 8481.80.30 | Hand operated: of iron or steel | 5.6% |
| 8481.80.50 | Of other materials | 3% |
| 8481.80.90 | Other appliances: other | 2% |
| 8481.90.10 | Of hand operated and check appliances: of copper | 3% |
| 8481.90.30 | Of hand operated and check appliances: of iron or steel | 5% |
| 8481.90.50 | Of other materials | 3% |
| 8481.90.90 | Parts: other | Free |