2835

Analysis

Heading 2835 of the Harmonized Tariff Schedule covers phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined. It divides into 8 six-digit subheadings and 12 eight-digit tariff lines, with 12 ten-digit statistical suffixes below them.

3 of its 12 lines with a percentage rate are duty-free at the general rate (25%) and 9 are dutiable, from duty-free up to 4.1%. The median line pays 1.85%.

The largest subheadings are 2835.29 (other, 4 lines), 2835.39 (other, 2 lines), 2835.10 (unnamed, 1 line) and 2835.22 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by Other Basic Inorganic Chemical Manufacturing (325180) and Phosphatic Fertilizer Manufacturing (325312). Those are the NAICS industries a US producer of these goods would report under.

Its median rate of 1.85% sits at the 40th percentile of the headings in chapter 28.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.