| | All goods imported into the US are either subject to duty or duty-free, depending on their classification under the applicable items in the HTSUS.
When goods are dutiable, ad valorem, specific or compound rates may be assessed.
- Ad valorem rate - the type most often applied - is a percentage of the value of the merchandise, such as 5% ad valorem.
- A specific rate is a specified amount per unit of weight or other quantity, such as 5.9 cents per dozen.
- A compound rate is a combination of both an ad valorem rate and a specific rate, such as 0.7 cents per kilo plus 10% ad valorem.
Rates of duty for imported merchandise may also vary depending upon the country of origin. Most merchandise is dutiable under the most favoured nation (MFN) - now referred to as normal trade relations (NTR). Duty-free status is available under various exemptions (eg., GSP, FTA partners, preference programme beneficiaries, and other exemptions listed in HTSUS Chapter 98).
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