Analysis
HTS 9001.40.00 covers spectacle lenses of glass under heading 9001 (optical fibers and optical fiber bundles; optical fiber cables other than those of…).
Within this group the rate runs from duty-free to 6.7%. Compared with 9001.10.00 (optical fibers, optical fiber bundles and cables), which pays 6.7%, a misclassification either way moves the duty by 4.7 percentage points.
The general duty rate is 2% of the customs value, which is above most the rates in chapter 90 (81st percentile of 296 lines with an ad valorem rate). On a shipment valued at $10,000 that is $200 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 40%, 20.0 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%. 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 |
|---|---|---|
| 9001.10.00 | Optical fibers, optical fiber bundles and cables | 6.7% |
| 9001.20.00 | Sheets and plates of polarizing material | Free |
| 9001.30.00 | Optical fibers and optical fiber bundles; optical fiber cables other than those of heading 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked: contact lenses | 2% |
| 9001.50.00 | Spectacle lenses of other materials | 2% |
| 9001.90.40 | Other: lenses | Free |
| 9001.90.50 | Other: prisms | Free |
| 9001.90.60 | Other: mirrors | Free |
| 9001.90.80 | Halftone screens designed for use in engraving or photographic processes | Free |
| 9001.90.90 | Other: other | Free |