Analysis
HTS 9405.91.40 covers of glass: chimneys under heading 9405 (luminaires and lighting fittings including searchlights and spotlights and parts thereof…).
Neighbouring lines carry rates from 4.5% to 12%, so the exact line matters. The widest gap is with 9405.91.30 (globes and shades: other), at 12%: a product that belongs there but is entered here, or the reverse, changes the duty by 4.5 percentage points.
The general duty rate is 7.5% of the customs value, which is among the highest the rates in chapter 94 (92nd percentile of 110 lines with an ad valorem rate). On a shipment valued at $10,000 that is $750 in duty before any Chapter 99 additions or preference claims.
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 7.5%. 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.
The column 2 rate, for countries without normal trade relations, is 60%, 8.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9405.91.10 | Globes and shades: of lead crystal | 12% |
| 9405.91.30 | Globes and shades: other | 12% |
| 9405.91.60 | Of glass: other | 4.5% |