Analysis
HTS 2815.30.00 covers peroxides of sodium or potassium under heading 2815 (sodium hydroxide (Caustic soda); potassium hydroxide (Caustic potash); peroxides of…).
Within this group the rate runs from duty-free to duty-free. Compared with 2815.20.00 (potassium hydroxide (Caustic potash)), which pays duty-free, a misclassification either way moves the duty by 3.7 percentage points.
The general duty rate is 3.7% of the customs value, which is in the middle of the rates in chapter 28 (67th percentile of 274 lines with an ad valorem rate). On a shipment valued at $10,000 that is $370 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 3.7%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 25%, 6.8 times the general rate.
Neighbouring 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 |