Analysis
HTS 9005.90.40 covers incorporating goods of heading 9001 or 9002 under heading 9005 (binoculars, monoculars, other optical telescopes, and mountings therefor; other…).
The general rate is The rate applicable to the article of which it is a part or accessory, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
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 The rate applicable to the article of which it is a part or accessory. 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 other lines in the same group are 9005.10.00 (binoculars, monoculars, other optical telescopes, and…, duty-free), 9005.80.40 (optical telescopes, 8%), 9005.80.60 (other instruments: other, 6%) and 9005.90.80 (parts and accessories (including mountings): other, The rate applicable to the article of which it is a part or accessory).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9005.10.00 | Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy; parts and accessories thereof: binoculars | Free |
| 9005.80.40 | Optical telescopes | 8% |
| 9005.80.60 | Other instruments: other | 6% |
| 9005.90.80 | Parts and accessories (including mountings): other | The rate applicable to the article of which it is a part or accessory |