2836

Analysis

Heading 2836 of the Harmonized Tariff Schedule covers carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate. It divides into 8 six-digit subheadings and 13 eight-digit tariff lines, with 15 ten-digit statistical suffixes below them.

2 of its 13 lines with a percentage rate are duty-free at the general rate (15%) and 11 are dutiable, from duty-free up to 5.5%. The median line pays 1.9%.

The spread of 5.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.5%, applies to 2836.99.20 (other: bismuth carbonate).

The largest subheadings are 2836.99 (other, 5 lines), 2836.40 (potassium carbonates, 2 lines), 2836.20 (unnamed, 1 line) and 2836.30 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by Other Basic Inorganic Chemical Manufacturing (325180) and Nitrogenous Fertilizer Manufacturing (325311). Those are the NAICS industries a US producer of these goods would report under.

Its median rate of 1.9% sits at the 40th percentile of the headings in chapter 28.