Analysis
HTS 9405.91.60 covers of glass: other under heading 9405 (luminaires and lighting fittings including searchlights and spotlights and parts thereof…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Rates on the nearby lines range from 7.5% to 12%. The costliest confusion would be with 9405.91.30 (globes and shades: other) at 12%, a difference of 7.5 points on the customs value.
The general duty rate is 4.5% of the customs value, which is above most the rates in chapter 94 (73rd percentile of 110 lines with an ad valorem rate). On a shipment valued at $10,000 that is $450 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 4.5%. 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%, 13.3 times the general rate.
For statistics it divides in two: 9405.91.60.40 for prisms and other glass articles of a kind used in… and 9405.91.60.80 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9405.91.10 | Globes and shades: of lead crystal | 12% |
| 9405.91.30 | Globes and shades: other | 12% |
| 9405.91.40 | Of glass: chimneys | 7.5% |