Analysis
HTS 8606.91.00 covers covered and closed under heading 8606 (railway or tramway freight cars, not self-propelled).
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 14%. 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 general duty rate is 14% of the customs value, which is among the highest the rates in chapter 86 (91st percentile of 32 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,400 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 45%, 3.2 times the general rate.
The other lines in the same group are 8606.10.00 (tank cars and the like, 14%), 8606.30.00 (self-discharging cars, other than those of subheading…, 14%), 8606.92.00 (open, with non-removable sides of a height exceeding 60 cm, 14%) and 8606.99.01 (other: other, 14%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8606.10.00 | Tank cars and the like | 14% |
| 8606.30.00 | Self-discharging cars, other than those of subheading 8606.10 | 14% |
| 8606.92.00 | Open, with non-removable sides of a height exceeding 60 cm | 14% |
| 8606.99.01 | Other: other | 14% |