Analysis
HTS 2818.20.00 covers aluminum oxide, other than artificial corundum under heading 2818 (artificial corundum, whether or not chemically defined; aluminum oxide; aluminum hydroxide).
Neighbouring lines carry rates from duty-free to 1.3%, so the exact line matters. The widest gap is with 2818.10.20 (in grains, or ground, pulverized or refined), at 1.3%: a product that belongs there but is entered here, or the reverse, changes the duty by 1.3 percentage points.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 29% of the 274 tariff lines in chapter 28. 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 2818.10.10 (artificial corundum, whether or not chemically defined…, duty-free), 2818.10.20 (in grains, or ground, pulverized or refined, 1.3%) and 2818.30.00 (aluminum hydroxide, duty-free).
Census statistics map these goods to NAICS 331313 (Alumina Refining and Primary Aluminum Production), an industry of 32 US establishments employing 3,583 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring 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% |
| 2818.30.00 | Aluminum hydroxide | Free |