Analysis
HTS 8513.10.20 covers lamps: flashlights under heading 8513 (portable electric lamps designed to function by their own source of energy (for example…).
Within this group the rate runs from 3.5% to 12.5%. Compared with 8513.90.40 (parts: other), which pays 3.5%, a misclassification either way moves the duty by 9 percentage points.
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 12.5%. 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 general duty rate is 12.5% of the customs value, which is among the highest the rates in chapter 85 (99th percentile of 624 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,250 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 2.8 times the general rate.
The other lines in the same group are 8513.10.40 (lamps: other, 3.5%), 8513.90.20 (parts: of flashlights, 12.5%) and 8513.90.40 (parts: other, 3.5%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8513.10.40 | Lamps: other | 3.5% |
| 8513.90.20 | Parts: of flashlights | 12.5% |
| 8513.90.40 | Parts: other | 3.5% |