Analysis
HTS 2835.29.51 covers other: other under heading 2835 (phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates…).
Within this group the rate runs from duty-free to 2.2%. Compared with 2835.29.10 (other: of aluminum), which pays duty-free, a misclassification either way moves the duty by 4.1 percentage points.
The general duty rate is 4.1% of the customs value, which is above most the rates in chapter 28 (79th percentile of 274 lines with an ad valorem rate). On a shipment valued at $10,000 that is $410 in duty before any Chapter 99 additions or preference claims.
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 4.1%. 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 column 2 rate, for countries without normal trade relations, is 25%, 6.1 times the general rate.
The other lines in the same group are 2835.29.10 (other: of aluminum, duty-free), 2835.29.20 (other: of triammonium, 1.5%) and 2835.29.30 (other: of trisodium, 2.2%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2835.29.10 | Other: of aluminum | Free |
| 2835.29.20 | Other: of triammonium | 1.5% |
| 2835.29.30 | Other: of trisodium | 2.2% |