Analysis
HTS 2832.20.00 covers sulfites; thiosulfates: other sulfites under heading 2832 (sulfites; thiosulfates).
Within this group the rate runs from 1.5% to 3.1%. Compared with 2832.30.10 (sodium thiosulfate), which pays 1.5%, a misclassification either way moves the duty by 1.6 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 3.1%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The general duty rate is 3.1% of the customs value, which is in the middle of the rates in chapter 28 (50th percentile of 274 lines with an ad valorem rate). On a shipment valued at $10,000 that is $310 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 25%, 8.1 times the general rate.
The other lines in the same group are 2832.10.00 (sulfites; thiosulfates: sodium sulfites, 1.5%), 2832.30.10 (sodium thiosulfate, 1.5%) and 2832.30.50 (thiosulfates: other, 3.1%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2832.10.00 | Sulfites; thiosulfates: sodium sulfites | 1.5% |
| 2832.30.10 | Sodium thiosulfate | 1.5% |
| 2832.30.50 | Thiosulfates: other | 3.1% |