Analysis
HTS 2836.99.30 covers commercial ammonium carbonate and other ammonium carbonates under heading 2836 (carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing…).
Within this group the rate runs from 0.5% to 5.5%. Compared with 2836.99.20 (other: bismuth carbonate), which pays 5.5%, a misclassification either way moves the duty by 3.8 percentage points.
The general duty rate is 1.7% of the customs value, which is in the middle of the rates in chapter 28 (39th percentile of 274 lines with an ad valorem rate). On a shipment valued at $10,000 that is $170 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 1.7%. 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 other lines in the same group are 2836.99.10 (other: cobalt carbonates, 4.2%), 2836.99.20 (other: bismuth carbonate, 5.5%), 2836.99.40 (other: lead carbonates, 0.5%) and 2836.99.50 (other: other, 3.7%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2836.99.10 | Other: cobalt carbonates | 4.2% |
| 2836.99.20 | Other: bismuth carbonate | 5.5% |
| 2836.99.40 | Other: lead carbonates | 0.5% |
| 2836.99.50 | Other: other | 3.7% |