Analysis
Heading 2840 of the Harmonized Tariff Schedule covers borates; peroxoborates (perborates). It divides into 4 six-digit subheadings and 4 eight-digit tariff lines, with 5 ten-digit statistical suffixes below them.
None of its 4 lines is duty-free at the general rate. Rates run from 0.1% to 3.7% with a median of 2%, so the line you choose sets the duty.
The largest subheadings are 2840.11 (unnamed, 1 line), 2840.19 (unnamed, 1 line), 2840.20 (unnamed, 1 line) and 2840.30 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Other Basic Inorganic Chemical Manufacturing (325180). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of 2% sits at the 41st percentile of the headings in chapter 28.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2840.11.00 | Disodium tetraborate (refined borax): anhydrous | 0.3% |
| 2840.19.00 | Disodium tetraborate (refined borax): other | 0.1% |
| 2840.20.00 | Borates; peroxoborates (perborates): other borates | 3.7% |
| 2840.30.00 | Peroxoborates (perborates) | 3.7% |