Analysis
Heading 2831 of the Harmonized Tariff Schedule covers dithionites and sulfoxylates. It divides into 2 six-digit subheadings and 3 eight-digit tariff lines, with 3 ten-digit statistical suffixes below them.
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 5.5%. The median line pays 5.5%.
The spread of 5.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.5%, applies to 2831.10.50 (of sodium: other) and 2831.90.00 (dithionites and sulfoxylates: other).
Its median rate of 5.5% sits at the 95th percentile of the headings in chapter 28.
The largest subheadings are 2831.10 (of sodium, 2 lines) and 2831.90 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Other Basic Inorganic Chemical Manufacturing (325180). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2831.10.10 | Sodium formaldehyde sulfoxylate | Free |
| 2831.10.50 | Of sodium: other | 5.5% |
| 2831.90.00 | Dithionites and sulfoxylates: other | 5.5% |