Analysis
Subheading 2712.90 covers other, within heading 2712. 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: 2712.90.10 for other: montan wax (duty-free) and 2712.90.20 for other: other (duty-free).
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.
Goods only reach 2712.90 once they fall within heading 2712 (petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite…). 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 |
|---|---|---|
| 2712.90.10 | Other: montan wax | Free |
| 2712.90.20 | Other: other | Free |