Analysis
HTS 2812.14.00 covers phosphorous pentachloride under heading 2812 (halides and halide oxides of nonmetals).
Within this group the rate runs from 3.7% to 3.7%. Compared with 2812.90.00 (halides and halide oxides of nonmetals: other), which pays 3.7%, a misclassification either way moves the duty by 3.7 percentage points.
The normal trade relations rate here is zero, shared by about 29% of the 274 tariff lines in chapter 28, a useful check when a neighbouring dutiable line is a candidate. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Goods from countries without normal trade relations pay the column 2 rate of 25% instead of nothing, so origin decides between free entry and a 25% duty.
Census statistics map these goods to NAICS 325180 (Other Basic Inorganic Chemical Manufacturing), an industry of 705 US establishments employing 41,447 people. That concordance is how imports of this line are compared with US output.
Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of Free.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2812.11.00 | Carbonyl dichloride (phosgene) | 3.7% |
| 2812.12.00 | Phosphorous oxychloride | 3.7% |
| 2812.13.00 | Phosphorous trichloride | 3.7% |
| 2812.15.00 | Sulfur monochloride | 3.7% |
| 2812.16.00 | Chlorides and chloride oxides: sulfur dichloride | 3.7% |
| 2812.17.00 | Chlorides and chloride oxides: thionyl chloride | 3.7% |
| 2812.19.00 | Chlorides and chloride oxides: other | 3.7% |
| 2812.90.00 | Halides and halide oxides of nonmetals: other | 3.7% |