Analysis
HTS 9107.00.40 covers valued not over $5 each under heading 9107 (time switches with clock or watch movement or with synchronous motor). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items and Jwls..
The general rate is 15¢ each + 4% + 2.5¢/jewel, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
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 15¢ each + 4% + 2.5¢/jewel. 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.
For statistics it divides in two: 9107.00.40.40 for time switches that operate on a fixed-time cycle, of a type… and 9107.00.40.80 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 9107.00.40.40 | Time switches that operate on a fixed-time cycle, of a type used in household type refrigerators and combined refrigerator-freezers, to alternately control the operations of the compressor and the defrost unit (defrost timers) | No., Jwls. | 334512 |
| 9107.00.40.80 | Other | No., Jwls. | 335313 |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9107.00.80 | Valued over $5 each | 45¢ each + 6.4% + 2.5¢/jewel |