Analysis
HTS 2835.24.00 covers phosphates: of potassium under heading 2835 (phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates…).
Rates on the nearby lines range from duty-free to 4.1%. The costliest confusion would be with 2835.29.10 (other: of aluminum) at duty-free, a difference of 3.1 points on the customs value.
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.
Census statistics map these goods to NAICS 325180 (Other Basic Inorganic Chemical Manufacturing), an industry of 705 US establishments employing 41,447 people, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2835.10.00 | Phosphinates (hypophosphites) and phosphonates (phosphites) | 3.1% |
| 2835.22.00 | Of mono- or disodium | 1.4% |
| 2835.25.00 | Calcium hydrogenorthophosphate ("Dicalcium phosphate") | Free |
| 2835.26.00 | Phosphates: other phosphates of calcium | Free |
| 2835.29.10 | Other: of aluminum | Free |
| 2835.29.20 | Other: of triammonium | 1.5% |
| 2835.29.30 | Other: of trisodium | 2.2% |
| 2835.29.51 | Other: other | 4.1% |
| 2835.31.00 | Sodium triphosphate (Sodium tripolyphosphate) | 1.4% |
| 2835.39.10 | Other: of potassium | 3.1% |
| 2835.39.50 | Other: other | 3.7% |