Analysis
HTS 8481.90.30 covers of hand operated and check appliances: of iron or steel under heading 8481 (taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the…).
Neighbouring lines carry rates from duty-free to 3%, so the exact line matters. The widest gap is with 8481.90.90 (parts: other), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 5 percentage points.
The general duty rate is 5% of the customs value, which is among the highest the rates in chapter 84 (97th percentile of 823 lines with an ad valorem rate). On a shipment valued at $10,000 that is $500 in duty before any Chapter 99 additions or preference claims.
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 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 45%, 9.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8481.90.10 | Of hand operated and check appliances: of copper | 3% |
| 8481.90.50 | Of other materials | 3% |
| 8481.90.90 | Parts: other | Free |