Analysis
HTS 8482.99.45 covers parts of tapered roller bearings under heading 8482 (ball or roller bearings, and parts thereof).
The general duty rate is 5.8% of the customs value, which is among the highest the rates in chapter 84 (98th percentile of 823 lines with an ad valorem rate). On a shipment valued at $10,000 that is $580 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines carry rates from 5.8% to 9.9%, so the exact line matters. The widest gap is with 8482.99.35 (parts of ball bearings (including parts of ball bearings with…), at 9.9%: a product that belongs there but is entered here, or the reverse, changes the duty by 4.1 percentage points.
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 5.8%. 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 67%, 11.6 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8482.99.05 | Inner or outer rings or races: for ball bearings | 9.9% |
| 8482.99.15 | For tapered roller bearings | 5.8% |
| 8482.99.25 | Inner or outer rings or races: other | 5.8% |
| 8482.99.35 | Parts of ball bearings (including parts of ball bearings with integral shafts) | 9.9% |
| 8482.99.65 | Other: other | 5.8% |