Analysis
HTS 8528.59.40 covers incorporating video recording or reproducing apparatus: other under heading 8528 (monitors and projectors, not incorporating television reception apparatus; reception…).
Neighbouring lines carry rates from duty-free to 5%, so the exact line matters. The widest gap is with 8528.59.45 (with a video display diagonal not exceeding 34.29 cm), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 3.9 percentage points.
The general duty rate is 3.9% of the customs value, which is above most the rates in chapter 85 (88th percentile of 624 lines with an ad valorem rate). On a shipment valued at $10,000 that is $390 in duty before any Chapter 99 additions or preference claims.
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 3.9%. 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 25%, 6.4 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8528.59.05 | Incorporating video recording or reproducing apparatus | Free |
| 8528.59.10 | Incomplete or unfinished (including assemblies consisting of the parts specified in subdivisions (a), (b), (c) and (e) in additional U.S. note 9 to this chapter plus a power supply), presented without a display device: other | Free |
| 8528.59.15 | With a video display diagonal not exceeding 34.29 cm | Free |
| 8528.59.23 | Incorporating video recording or reproducing apparatus: other | 3.9% |
| 8528.59.25 | With a video display diagonal not exceeding 34.29 cm | Free |
| 8528.59.33 | Other: other | 5% |
| 8528.59.35 | With a video display diagonal not exceeding 34.29 cm | Free |
| 8528.59.45 | With a video display diagonal not exceeding 34.29 cm | Free |
| 8528.59.50 | Other: other | 5% |
| 8528.59.60 | Black and white or other monochrome | 5% |