Analysis
HTS 8513.10.40 covers lamps: other under heading 8513 (portable electric lamps designed to function by their own source of energy (for example…).
Neighbouring lines carry rates from 3.5% to 12.5%, so the exact line matters. The widest gap is with 8513.90.20 (parts: of flashlights), at 12.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 9 percentage points.
The general duty rate is 3.5% of the customs value, which is above most the rates in chapter 85 (83rd percentile of 624 lines with an ad valorem rate). On a shipment valued at $10,000 that is $350 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 40%, 11.4 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 3.5%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8513.10.20 | Lamps: flashlights | 12.5% |
| 8513.90.20 | Parts: of flashlights | 12.5% |
| 8513.90.40 | Parts: other | 3.5% |