HTS tariff line · chapter 94
9405.50.20
Incandescent luminaires designed to be operated by propane or other gas, or by compressed air and kerosene or gasoline
Analysis
HTS 9405.50.20 covers incandescent luminaires designed to be operated by propane or other gas, or by compressed air and kerosene or gasoline under heading 9405 (luminaires and lighting fittings including searchlights and spotlights and parts thereof…).
Neighbouring lines carry rates from 5.7% to 6%, so the exact line matters. The widest gap is with 9405.50.40 (other: other), at 6%: a product that belongs there but is entered here, or the reverse, changes the duty by 3.1 percentage points.
The column 2 rate, for countries without normal trade relations, is 45%, 15.5 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 2.9%. 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 general duty rate is 2.9% of the customs value, which is in the middle of the rates in chapter 94 (56th percentile of 110 lines with an ad valorem rate). On a shipment valued at $10,000 that is $290 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9405.50.30 | Other: of brass | 5.7% |
| 9405.50.40 | Other: other | 6% |