HTS subheading · chapter 28
2844.30
Uranium depleted in U235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U235, thorium, or compounds of these products
Analysis
Subheading 2844.30 covers uranium depleted in U235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing…, within heading 2844. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 5.5%. The median line pays 5%.
The spread of 5.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.5%, applies to 2844.30.10 (uranium depleted in U235 and its compounds…).
The US splits it as follows: 2844.30.10 for uranium depleted in U235 and its compounds; thorium and its… (5.5%), 2844.30.20 for uranium depleted in U235 and its compounds; thorium and its… (duty-free) and 2844.30.50 for uranium depleted in U235 and its compounds; thorium and its… (5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2844.30.10 | Uranium depleted in U235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U235, thorium, or compounds of these products: thorium compounds | 5.5% |
| 2844.30.20 | Uranium depleted in U235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U235, thorium, or compounds of these products: uranium compounds | Free |
| 2844.30.50 | Uranium depleted in U235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U235, thorium, or compounds of these products: other | 5% |