Analysis
HTS 9006.59.12 covers valued not over $10 each under heading 9006 (photographic (other than cinematographic) cameras; photographic flashlight apparatus and…).
Neighbouring lines carry rates from duty-free to 6.8%, so the exact line matters. The widest gap is with 9006.59.91 (valued over $10 each), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 6.8 percentage points.
The general duty rate is 6.8% of the customs value, which is among the highest the rates in chapter 90 (98th percentile of 296 lines with an ad valorem rate). On a shipment valued at $10,000 that is $680 in duty before any Chapter 99 additions or preference claims.
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 6.8%. 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 column 2 rate, for countries without normal trade relations, is 20%, 2.9 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9006.59.01 | With through-the-lens viewfinder (single lens reflex (SLR)) | Free |
| 9006.59.05 | Hand held: 110 cameras | Free |
| 9006.59.08 | Hand held: other | 4% |
| 9006.59.10 | Fixed focus: other | Free |
| 9006.59.15 | Valued over $10 each | Free |
| 9006.59.20 | Cameras of a kind used for preparing printing plates or cylinders | Free |
| 9006.59.40 | Other: fixed focus | 4% |
| 9006.59.60 | Valued not over $10 each | 6.8% |
| 9006.59.91 | Valued over $10 each | Free |