HTS tariff line · chapter 90
9020.00.90
Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters; parts and accessories thereof: other
Analysis
HTS 9020.00.90 covers other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters; parts and accessories thereof… under heading 9020 (other breathing appliances and gas masks, excluding protective masks having neither…).
The general duty rate is 2.5% of the customs value, which is above most the rates in chapter 90 (84th percentile of 296 lines with an ad valorem rate). On a shipment valued at $10,000 that is $250 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from duty-free to 2.5%. Compared with 9020.00.40 (underwater breathing devices designed as a complete unit to be…), which pays duty-free, a misclassification either way moves the duty by 2.5 percentage points.
The column 2 rate, for countries without normal trade relations, is 35%, 14.0 times the general rate.
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 2.5%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9020.00.40 | Underwater breathing devices designed as a complete unit to be carried on the person and not requiring attendants | Free |
| 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% |