HTS tariff line · chapter 90
9020.00.40
Underwater breathing devices designed as a complete unit to be carried on the person and not requiring attendants
Analysis
HTS 9020.00.40 covers underwater breathing devices designed as a complete unit to be carried on the person and not requiring attendants under heading 9020 (other breathing appliances and gas masks, excluding protective masks having neither…).
Neighbouring lines carry rates from 2.5% to 2.5%, so the exact line matters. The widest gap is with 9020.00.90 (other breathing appliances and gas masks, excluding protective masks…), at 2.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 2.5 percentage points.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 73% of the 296 tariff lines in chapter 90. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
Goods from countries without normal trade relations pay the column 2 rate of 27.5% instead of nothing, so origin decides between free entry and a 27.5% duty.
The other lines in the same group are 9020.00.60 (other breathing appliances and gas masks, excluding…, 2.5%) and 9020.00.90 (other breathing appliances and gas masks, excluding…, 2.5%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9020.00.60 | Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters; parts and accessories thereof: other breathing appliances and gas masks | 2.5% |
| 9020.00.90 | Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters; parts and accessories thereof: other | 2.5% |