Analysis
Subheading 2530.20 covers kieserite, epsom salts (natural magnesium sulfates), within heading 2530. 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 2 US tariff lines below it are national.
Every one of its 2 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: 2530.20.10 for kieserite, epsom salts (natural magnesium sulfates): kieserite (duty-free) and 2530.20.20 for kieserite, epsom salts (natural magnesium sulfates): epsom salts (duty-free).
By Census's concordance, most of its statistical lines are made by Other Nonmetallic Mineral Mining and Quarrying (21239). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 2530.20 once they fall within heading 2530 (mineral substances not elsewhere specified or included). 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2530.20.10 | Kieserite, epsom salts (natural magnesium sulfates): kieserite | Free |
| 2530.20.20 | Kieserite, epsom salts (natural magnesium sulfates): epsom salts | Free |