Analysis
Subheading 2707.99 covers other, within heading 2707. 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 7 US tariff lines below it are national.
Every one of its 7 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: 2707.99.10 for other: light oil (duty-free), 2707.99.20 for other: picolines (duty-free), 2707.99.40 for carbazole having a purity of 65 percent or more by weight (0.9¢/kg + 3%), 2707.99.51 for containing more than 50 percent by weight of hydroxybenzene (2.9¢/kg + 12.5%), 2707.99.55 for metacresol, orthocresol, paracresol and metaparacresol, all the… (0.9¢/kg + 3%), 2707.99.59 for phenols: other (duty-free) and 2707.99.90 for other: other (duty-free).
3 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2707.99.10 | Other: light oil | Free |
| 2707.99.20 | Other: picolines | Free |
| 2707.99.40 | Carbazole having a purity of 65 percent or more by weight | 0.9¢/kg + 3% |
| 2707.99.51 | Containing more than 50 percent by weight of hydroxybenzene | 2.9¢/kg + 12.5% |
| 2707.99.55 | Metacresol, orthocresol, paracresol and metaparacresol, all the foregoing having a purity of 75 percent or more by weight | 0.9¢/kg + 3% |
| 2707.99.59 | Phenols: other | Free |
| 2707.99.90 | Other: other | Free |