Analysis
HTS 2818.10.10 covers artificial corundum, whether or not chemically defined: crude under heading 2818 (artificial corundum, whether or not chemically defined; aluminum oxide; aluminum hydroxide).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Within this group the rate runs from duty-free to 1.3%. Compared with 2818.10.20 (in grains, or ground, pulverized or refined), which pays 1.3%, a misclassification either way moves the duty by 1.3 percentage points.
The normal trade relations rate here is zero, shared by about 29% of the 274 tariff lines in chapter 28, a useful check when a neighbouring dutiable line is a candidate. 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 2818.10.20 (in grains, or ground, pulverized or refined, 1.3%), 2818.20.00 (aluminum oxide, other than artificial corundum, duty-free) and 2818.30.00 (aluminum hydroxide, duty-free).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2818.10.20 | In grains, or ground, pulverized or refined | 1.3% |
| 2818.20.00 | Aluminum oxide, other than artificial corundum | Free |
| 2818.30.00 | Aluminum hydroxide | Free |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter