Analysis
HTS 9613.90.80 covers parts: other under heading 9613 (cigarette lighters and other lighters, whether or not mechanical or electrical, and parts…).
Within this group the rate runs from 3.6% to 9%. Compared with 9613.80.80 (valued over $5 per dozen pieces), which pays 9%, a misclassification either way moves the duty by 5 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 4%. 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 110%, 27.5 times the general rate.
The general duty rate is 4% of the customs value, which is in the middle of the rates in chapter 96 (51st percentile of 104 lines with an ad valorem rate). On a shipment valued at $10,000 that is $400 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% |
| 9613.90.40 | Parts: electrical | 3.9% |