Analysis
Heading 2813 of the Harmonized Tariff Schedule covers sulfides of nonmetals; commercial phosphorus trisulfide. It divides into 2 six-digit subheadings and 4 eight-digit tariff lines, with 4 ten-digit statistical suffixes below them.
2 of its 4 lines with a percentage rate are duty-free at the general rate (50%) and 2 are dutiable, from duty-free up to 3.7%. The median line pays 1.85%.
The largest subheadings are 2813.90 (other, 3 lines) and 2813.10 (unnamed, 1 line).
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.
Its median rate of 1.85% sits at the 40th percentile of the headings in chapter 28.
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2813.10.00 | Sulfides of nonmetals; commercial phosphorus trisulfide: carbon disulfide | 3.7% |
| 2813.90.10 | Other: of arsenic | Free |
| 2813.90.20 | Other: of phosphorus | Free |
| 2813.90.50 | Other: other | 3.7% |