Analysis
HTS 2815.12.00 covers in aqueous solution (Soda lye or liquid soda) under heading 2815 (sodium hydroxide (Caustic soda); potassium hydroxide (Caustic potash); peroxides of…).
Rates on the nearby lines range from duty-free to 3.7%. The costliest confusion would be with 2815.30.00 (peroxides of sodium or potassium) at 3.7%, a difference of 3.7 points on the customs value.
There is no general-rate duty on this line, which puts it with roughly 29% of the 274 tariff lines in chapter 28 that are also free. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
The other lines in the same group are 2815.11.00 (sodium hydroxide (Caustic soda): solid, duty-free), 2815.20.00 (potassium hydroxide (Caustic potash), duty-free) and 2815.30.00 (peroxides of sodium or potassium, 3.7%).
Census statistics map these goods to NAICS 325180 (Other Basic Inorganic Chemical Manufacturing), an industry of 705 US establishments employing 41,447 people, the industry a domestic producer of these goods reports under.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2815.11.00 | Sodium hydroxide (Caustic soda): solid | Free |
| 2815.20.00 | Potassium hydroxide (Caustic potash) | Free |
| 2815.30.00 | Peroxides of sodium or potassium | 3.7% |