HTS tariff line · chapter 85
8538.90.40
Other: other, for the articles of subheading 8535.90.40, 8536.30.40 or 8536.50.40, of ceramic or metallic materials, electrically or mechanically reactive to changes in temperature
Analysis
HTS 8538.90.40 covers other: other, for the articles of subheading 8535.90.40, 8536.30.40 or 8536.50.40, of ceramic or metallic materials, electrically or mechanically reactive to… under heading 8538 (parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or…).
Within this group the rate runs from duty-free to 3.5%. Compared with 8538.90.10 (of an article of heading 8537 for one of the articles described in…), which pays duty-free, a misclassification either way moves the duty by 3.5 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.
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the Chile FTA, and 13 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.
The column 2 rate, for countries without normal trade relations, is 35%, 10.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8538.90.10 | Of an article of heading 8537 for one of the articles described in additional U.S. note 11 to chapter 85 | Free |
| 8538.90.30 | Printed circuit assemblies: other | 3.5% |
| 8538.90.60 | Other: molded parts | 3.5% |
| 8538.90.81 | Other: other | 3.5% |