Analysis
HTS 9602.00.40 covers molded or carved articles of wax under heading 9602 (worked vegetable or mineral carving material and articles of these materials; molded or…).
The general duty rate is 1.8% of the customs value, which is at the low end of the rates in chapter 96 (26th percentile of 104 lines with an ad valorem rate). On a shipment valued at $10,000 that is $180 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines carry rates from 2.7% to 3%, so the exact line matters. The widest gap is with 9602.00.10 (worked unhardened gelatin and articles thereof), at 3%: a product that belongs there but is entered here, or the reverse, changes the duty by 1.2 percentage points.
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 1.8%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9602.00.10 | Worked unhardened gelatin and articles thereof | 3% |
| 9602.00.50 | Worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: other | 2.7% |