Analysis
HTS 9601.10.00 covers worked ivory and articles of ivory under heading 9601 (worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other…).
Neighbouring lines carry rates from duty-free to 3.7%, so the exact line matters. The widest gap is with 9601.90.80 (other: other), at 3.7%: a product that belongs there but is entered here, or the reverse, changes the duty by 3.7 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 25% of the 104 tariff lines in chapter 96. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 9601.90.20 (worked shell and articles thereof, duty-free), 9601.90.40 (coral, cut but not set, and cameos, suitable for use in…, 2.1%), 9601.90.60 (of bone, horn, hoof, whalebone, quill or any combination…, duty-free) and 9601.90.80 (other: other, 3.7%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9601.90.20 | Worked shell and articles thereof | Free |
| 9601.90.40 | Coral, cut but not set, and cameos, suitable for use in jewelry | 2.1% |
| 9601.90.60 | Of bone, horn, hoof, whalebone, quill or any combination thereof | Free |
| 9601.90.80 | Other: other | 3.7% |