Analysis
HTS 9601.90.20 covers worked shell and articles thereof under heading 9601 (worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other…).
Rates on the nearby lines range from duty-free to 3.7%. The costliest confusion would be with 9601.90.80 (other: other) at 3.7%, a difference of 3.7 points on the customs value.
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.
There is no general-rate duty on this line, which puts it with roughly 25% of the 104 tariff lines in chapter 96 that are also free. 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 9601.90.40 (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%).
Census statistics map these goods to NAICS 339999 (All Other Miscellaneous Manufacturing), an industry of 3,012 US establishments employing 40,510 people, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |