HTS tariff line · chapter 96
9613.80.40
Of precious metal (except silver), of precious or semiprecious stones or of such metal and such stones
Analysis
HTS 9613.80.40 covers of precious metal (except silver), of precious or semiprecious stones or of such metal and such stones under heading 9613 (cigarette lighters and other lighters, whether or not mechanical or electrical, and parts…).
Neighbouring lines carry rates from 3.9% to 9%, so the exact line matters. The widest gap is with 9613.80.80 (valued over $5 per dozen pieces), at 9%: a product that belongs there but is entered here, or the reverse, changes the duty by 5.4 percentage points.
The column 2 rate, for countries without normal trade relations, is 80%, 22.2 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 3.6%. 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.
The general duty rate is 3.6% of the customs value, which is in the middle of the rates in chapter 96 (44th percentile of 104 lines with an ad valorem rate). On a shipment valued at $10,000 that is $360 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9613.80.10 | Other lighters: table lighters | 4.8% |
| 9613.80.20 | Other: electrical | 3.9% |
| 9613.80.60 | Valued not over $5 per dozen pieces | 8% |
| 9613.80.80 | Valued over $5 per dozen pieces | 9% |