Analysis
HTS 8535.21.00 covers for a voltage of less than 72.5 kV under heading 8535 (electrical apparatus for switching or protecting electrical circuits, or for making…).
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.
Neighbouring lines carry rates from 2% to 2.7%, so the exact line matters. The widest gap is with 8535.29.00 (automatic circuit breakers: other), at 2%: a product that belongs there but is entered here, or the reverse, changes the duty by 0.7 percentage points.
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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8535.10.00 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 V: fuses | 2.7% |
| 8535.29.00 | Automatic circuit breakers: other | 2% |
| 8535.30.00 | Isolating switches and make-and-break switches | 2.7% |
| 8535.40.00 | Lightning arresters, voltage limiters and surge suppressors | 2.7% |
| 8535.90.40 | Motor starters and motor overload protectors | 2.7% |
| 8535.90.80 | Other: other | 2.7% |