9405.61.60

Analysis

HTS 9405.61.60 covers designed for use solely with light-emitting diode (LED) light sources: other under heading 9405 (luminaires and lighting fittings including searchlights and spotlights and parts thereof…).

The general duty rate is 5.3% of the customs value, which is above most the rates in chapter 94 (78th percentile of 110 lines with an ad valorem rate). On a shipment valued at $10,000 that is $530 in duty before any Chapter 99 additions or preference claims.

Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the civil aircraft agreement, the Chile FTA, and 13 others can enter duty-free instead of paying 5.3%. 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 carry rates from 5.7% to 6%, so the exact line matters. The widest gap is with 9405.61.40 (of base metal: other), at 6%: a product that belongs there but is entered here, or the reverse, changes the duty by 0.7 percentage points.

The column 2 rate, for countries without normal trade relations, is 80%, 15.1 times the general rate.