Analysis
HTS 9007.20.40 covers for film of less than 16 mm: other under heading 9007 (cinematographic cameras and projectors, whether or not incorporating sound recording or…).
Rates on the nearby lines range from duty-free to 3.5%. The costliest confusion would be with 9007.20.60 (with sound recording and reproducing systems; and those capable of…) at duty-free, a difference of 4.9 points on the customs value.
The general duty rate is 4.9% of the customs value, which is among the highest the rates in chapter 90 (93rd percentile of 296 lines with an ad valorem rate). On a shipment valued at $10,000 that is $490 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 4.9%. 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 45%, 9.2 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9007.20.20 | With sound recording and reproducing systems; and those capable of projecting only sound motion pictures | Free |
| 9007.20.60 | With sound recording and reproducing systems; and those capable of projecting only sound motion pictures | Free |
| 9007.20.80 | Other: other | 3.5% |