Analysis
HTS 8540.91.15 covers front panel assemblies under heading 8540 (thermionic, cold cathode or photocathode tubes (for example, vacuum or vapor or gas…).
Within this group the rate runs from duty-free to 5.4%. Compared with 8540.91.20 (of cathode-ray tubes: deflection coils), which pays duty-free, a misclassification either way moves the duty by 5.4 percentage points.
The general duty rate is 5.4% of the customs value, which is among the highest the rates in chapter 85 (97th percentile of 624 lines with an ad valorem rate). On a shipment valued at $10,000 that is $540 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 5.4%. 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%, 6.5 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8540.91.20 | Of cathode-ray tubes: deflection coils | Free |
| 8540.91.50 | Of cathode-ray tubes: other | 5.4% |