2712

Analysis

Heading 2712 of the Harmonized Tariff Schedule covers petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes and similar products obtained by synthesis or by other processes, whether or not colored. It divides into 3 six-digit subheadings and 4 eight-digit tariff lines, with 4 ten-digit statistical suffixes below them.

Every one of its 4 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

The largest subheadings are 2712.90 (other, 2 lines), 2712.10 (unnamed, 1 line) and 2712.20 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by Petroleum Refineries (324110). Those are the NAICS industries a US producer of these goods would report under.

Its median rate of duty-free sits at the 45th percentile of the headings in chapter 27.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.