Analysis
Subheading 2818.10 covers artificial corundum, whether or not chemically defined, within heading 2818. 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 2 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 1.3%. The median line pays 0.65%.
The US splits it as follows: 2818.10.10 for artificial corundum, whether or not chemically defined: crude (duty-free) and 2818.10.20 for in grains, or ground, pulverized or refined (1.3%).
By Census's concordance, most of its statistical lines are made by Abrasive Product Manufacturing (327910). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 2818.10 once they fall within heading 2818 (artificial corundum, whether or not chemically defined; aluminum oxide; aluminum hydroxide). 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 |
|---|---|---|
| 2818.10.10 | Artificial corundum, whether or not chemically defined: crude | Free |
| 2818.10.20 | In grains, or ground, pulverized or refined | 1.3% |