Analysis
HTS 9603.30.20 covers valued not over 5¢ each under heading 9603 (brooms, brushes (including brushes constituting parts of machines, appliances or…).
Within this group the rate runs from duty-free to duty-free. Compared with 9603.30.60 (valued over 10¢ each), which pays duty-free, a misclassification either way moves the duty by 2.6 percentage points.
The general duty rate is 2.6% of the customs value, which is at the low end of the rates in chapter 96 (29th percentile of 104 lines with an ad valorem rate). On a shipment valued at $10,000 that is $260 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 40%, 15.4 times the general rate.
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 2.6%. 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 |
|---|---|---|
| 9603.30.40 | Valued over 5¢ but not over 10¢ each | Free |
| 9603.30.60 | Valued over 10¢ each | Free |