HTS heading · chapter 28
2815
Sodium hydroxide (Caustic soda); potassium hydroxide (Caustic potash); peroxides of sodium or potassium
Analysis
Heading 2815 of the Harmonized Tariff Schedule covers sodium hydroxide (Caustic soda); potassium hydroxide (Caustic potash); peroxides of sodium or potassium. It divides into 4 six-digit subheadings and 4 eight-digit tariff lines, with 5 ten-digit statistical suffixes below them.
3 of its 4 lines with a percentage rate are duty-free at the general rate (75%) and 1 are dutiable, from duty-free up to 3.7%. The median line pays duty-free.
Its median rate of duty-free sits at the 15th percentile of the headings in chapter 28.
The largest subheadings are 2815.11 (unnamed, 1 line), 2815.12 (unnamed, 1 line), 2815.20 (unnamed, 1 line) and 2815.30 (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.
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 |
|---|---|---|
| 2815.11.00 | Sodium hydroxide (Caustic soda): solid | Free |
| 2815.12.00 | In aqueous solution (Soda lye or liquid soda) | Free |
| 2815.20.00 | Potassium hydroxide (Caustic potash) | Free |
| 2815.30.00 | Peroxides of sodium or potassium | 3.7% |