Analysis
HTS 9613.90.40 covers parts: electrical under heading 9613 (cigarette lighters and other lighters, whether or not mechanical or electrical, and parts…).
Neighbouring lines carry rates from 3.6% 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 5.1 percentage points.
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the Chile FTA, and 13 others can enter duty-free instead of paying 3.9%. 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 column 2 rate, for countries without normal trade relations, is 35%, 9.0 times the general rate.
The general duty rate is 3.9% of the customs value, which is in the middle of the rates in chapter 96 (48th percentile of 104 lines with an ad valorem rate). On a shipment valued at $10,000 that is $390 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9613.10.00 | Pocket lighters, gas fueled, non-refillable | 4% |
| 9613.20.00 | Pocket lighters, gas fueled, refillable | 9% |
| 9613.80.10 | Other lighters: table lighters | 4.8% |
| 9613.80.20 | Other: electrical | 3.9% |
| 9613.80.40 | Of precious metal (except silver), of precious or semiprecious stones or of such metal and such stones | 3.6% |
| 9613.80.60 | Valued not over $5 per dozen pieces | 8% |
| 9613.80.80 | Valued over $5 per dozen pieces | 9% |
| 9613.90.80 | Parts: other | 4% |