HTS tariff line · chapter 96
9615.90.40
Of rubber or plastics, not set with imitation pearls or imitation gemstones
Analysis
HTS 9615.90.40 covers of rubber or plastics, not set with imitation pearls or imitation gemstones under heading 9615 (combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and…).
Within this group the rate runs from 5.1% to 11%. Compared with 9615.90.60 (other: other), which pays 11%, a misclassification either way moves the duty by 5.7 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 5.3%. 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 5.3% of the customs value, which is in the middle of the rates in chapter 96 (62nd percentile of 104 lines with an ad valorem rate). On a shipment valued at $10,000 that is $530 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 80%, 15.1 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9615.90.20 | Nonthermic, nonornamental devices for curling the hair | 8.1% |
| 9615.90.30 | Other: hair pins | 5.1% |
| 9615.90.60 | Other: other | 11% |