Analysis
HTS 9013.90.20 covers of telescopic sights for rifles under heading 9013 (lasers, other than laser diodes; other optical appliances and instruments, not specified…).
Neighbouring lines carry rates from duty-free to 4.5%, so the exact line matters. The widest gap is with 9013.90.70 (other: other parts and accessories, other than for telescopic sights…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 16 percentage points.
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 16%. 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 general duty rate is 16% of the customs value, which is among the highest the rates in chapter 90 (100th percentile of 296 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,600 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 45%, 2.8 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9013.90.70 | Other: other parts and accessories, other than for telescopic sights for fitting to arms or for periscopes | Free |
| 9013.90.80 | Other: other | 4.5% |