Analysis
HTS 8546.90.00 covers electrical insulators of any material: other under heading 8546 (electrical insulators of any material).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Rates on the nearby lines range from 2.9% to 3%. The costliest confusion would be with 8546.20.00 (electrical insulators of any material: of ceramics) at 3%, a difference of 3 points on the customs value.
There is no general-rate duty on this line, which puts it with roughly 58% of the 624 tariff lines in chapter 85 that are also free. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Goods from countries without normal trade relations pay the column 2 rate of 30% instead of nothing, so origin decides between free entry and a 30% duty.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8546.10.00 | Electrical insulators of any material: of glass | 2.9% |
| 8546.20.00 | Electrical insulators of any material: of ceramics | 3% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter