2519.90

Analysis

Subheading 2519.90 covers other, within heading 2519. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.

Every one of its 3 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.

The US splits it as follows: 2519.90.10 for fused magnesia and dead-burned (sintered) magnesia (duty-free), 2519.90.20 for caustic calcined magnesite (duty-free) and 2519.90.50 for other: other (duty-free).

By Census's concordance, most of its statistical lines are made by Ground or Treated Mineral and Earth Manufacturing (327992). Those are the NAICS industries a US producer of these goods would report under.

Goods only reach 2519.90 once they fall within heading 2519 (natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.