2818

Analysis

Heading 2818 of the Harmonized Tariff Schedule covers artificial corundum, whether or not chemically defined; aluminum oxide; aluminum hydroxide. It divides into 3 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 1.3%. 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 2818.10 (artificial corundum, whether or not chemically…, 2 lines), 2818.20 (unnamed, 1 line) and 2818.30 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by Abrasive Product Manufacturing (327910), Alumina Refining and Primary Aluminum Production (331313) and 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.