Analysis
HTS 9002.20.40 covers filters and parts and accessories thereof: photographic under heading 9002 (lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts…).
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.
Within this group the rate runs from duty-free to 2.45%. Compared with 9002.11.40 (for cameras, projectors or photographic enlargers or reducers…), which pays 2.45%, a misclassification either way moves the duty by 2.5 percentage points.
The normal trade relations rate here is zero, shared by about 73% of the 296 tariff lines in chapter 90, a useful check when a neighbouring dutiable line is a candidate. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9002.11.40 | For cameras, projectors or photographic enlargers or reducers: projection | 2.45% |
| 9002.11.60 | Mounted lenses suitable for use in, and entered separately from, closed-circuit television cameras, with or without attached electrical or non-electrical closed-circuit television camera connectors, and with or without attached motors | Free |
| 9002.11.90 | Other: other | 2.3% |
| 9002.19.00 | Objective lenses and parts and accessories thereof: other | Free |
| 9002.20.80 | Filters and parts and accessories thereof: other | Free |
| 9002.90.20 | Other: prisms | Free |
| 9002.90.40 | Other: mirrors | Free |
| 9002.90.70 | Halftone screens designed for use in engraving or photographic processes | Free |
| 9002.90.85 | Mounted lenses suitable for use in, and entered separately from, closed-circuit television cameras, with or without attached electrical or non-electrical closed-circuit television camera connectors, and with or without attached motors | Free |
| 9002.90.95 | Other: other | Free |
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