9601.90.40

Analysis

HTS 9601.90.40 covers coral, cut but not set, and cameos, suitable for use in jewelry under heading 9601 (worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other…).

Within this group the rate runs from duty-free to 3.7%. Compared with 9601.90.60 (of bone, horn, hoof, whalebone, quill or any combination thereof), which pays duty-free, a misclassification either way moves the duty by 2.1 percentage points.

The general duty rate is 2.1% of the customs value, which is at the low end of the rates in chapter 96 (27th percentile of 104 lines with an ad valorem rate). On a shipment valued at $10,000 that is $210 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 2.1%. 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 other lines in the same group are 9601.90.20 (worked shell and articles thereof, duty-free), 9601.90.60 (of bone, horn, hoof, whalebone, quill or any combination…, duty-free) and 9601.90.80 (other: other, 3.7%).