Analysis
Subheading 2813.90 covers other, within heading 2813. 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 3 US tariff lines below it are national.
2 of its 3 lines with a percentage rate are duty-free at the general rate (67%) and 1 are dutiable, from duty-free up to 3.7%. The median line pays duty-free.
The US splits it as follows: 2813.90.10 for other: of arsenic (duty-free), 2813.90.20 for other: of phosphorus (duty-free) and 2813.90.50 for other: other (3.7%).
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.
Goods only reach 2813.90 once they fall within heading 2813 (sulfides of nonmetals; commercial phosphorus trisulfide). 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 |
|---|---|---|
| 2813.90.10 | Other: of arsenic | Free |
| 2813.90.20 | Other: of phosphorus | Free |
| 2813.90.50 | Other: other | 3.7% |