9017.20.40

Analysis

HTS 9017.20.40 covers disc calculators, slide rules and other mathematical calculating instruments under heading 9017 (drawing, marking-out or mathematical calculating instruments (for example, drafting…).

The general duty rate is 3.9% of the customs value, which is above most the rates in chapter 90 (89th percentile of 296 lines with an ad valorem rate). On a shipment valued at $10,000 that is $390 in duty before any Chapter 99 additions or preference claims.

Rates on the nearby lines range from duty-free to 4.6%. The costliest confusion would be with 9017.20.70 (other drawing, marking-out or mathematical calculating instruments…) at duty-free, a difference of 3.9 points on the customs value.

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 3.9%. 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 40%, 10.3 times the general rate.