8506.10.00

Analysis

HTS 8506.10.00 covers primary cells and primary batteries; parts thereof: manganese dioxide under heading 8506 (primary cells and primary batteries; parts thereof). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.

The general duty rate is 2.7% of the customs value, which is above most the rates in chapter 85 (74th percentile of 624 lines with an ad valorem rate). On a shipment valued at $10,000 that is $270 in duty before any Chapter 99 additions or preference claims.

For statistics it divides in two: 8506.10.00.10 for button and coin cell batteries and 8506.10.00.90 for other. Both pay the same duty; the suffix records which kind was imported.

The column 2 rate, for countries without normal trade relations, is 35%, 13.0 times the general rate.

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 2.7%. 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.