Analysis
HTS 2835.31.00 covers sodium triphosphate (Sodium tripolyphosphate) under heading 2835 (phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates…).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Rates on the nearby lines range from duty-free to 4.1%. The costliest confusion would be with 2835.29.51 (other: other) at 4.1%, a difference of 2.7 points on the customs value.
The general duty rate is 1.4% of the customs value, which is in the middle of the rates in chapter 28 (35th percentile of 274 lines with an ad valorem rate). On a shipment valued at $10,000 that is $140 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 1.4%. 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.
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% |
| 2835.24.00 | Phosphates: of potassium | 3.1% |
| 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% |
| 2835.39.10 | Other: of potassium | 3.1% |
| 2835.39.50 | Other: other | 3.7% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter