HTS heading · chapter 28
2805
Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury
Analysis
Heading 2805 of the Harmonized Tariff Schedule covers alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury. It divides into 5 six-digit subheadings and 7 eight-digit tariff lines, with 13 ten-digit statistical suffixes below them.
1 of its 7 lines with a percentage rate are duty-free at the general rate (14%) and 6 are dutiable, from duty-free up to 5.5%. The median line pays 3.7%.
The spread of 5.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.5%, applies to 2805.19.90 (other: other).
The largest subheadings are 2805.19 (other, 3 lines), 2805.11 (unnamed, 1 line), 2805.12 (unnamed, 1 line) and 2805.30 (unnamed, 1 line).
Its median rate of 3.7% sits at the 67th percentile of the headings in chapter 28.
By Census's concordance, most of its statistical lines are made by Other Basic Inorganic Chemical Manufacturing (325180). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2805.11.00 | Alkali or alkaline-earth metals: sodium | 5.3% |
| 2805.12.00 | Alkali or alkaline-earth metals: calcium | 3% |
| 2805.19.10 | Other: strontium | 3.7% |
| 2805.19.20 | Other: barium | Free |
| 2805.19.90 | Other: other | 5.5% |
| 2805.30.00 | Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed | 5% |
| 2805.40.00 | Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury: mercury | 1.7% |