Analysis
HTS 2845.10.00 covers heavy water (Deuterium oxide) under heading 2845 (isotopes other than those of heading 2844; compounds, inorganic or organic, of such…).
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 29% of the 274 tariff lines in chapter 28. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Goods from countries without normal trade relations pay the column 2 rate of 25% instead of nothing, so origin decides between free entry and a 25% duty.
The other lines in the same group are 2845.20.00 (boron enriched in boron-10 and its compounds, duty-free), 2845.30.00 (lithium enriched in lithium-6 and its compounds, duty-free), 2845.40.00 (isotopes other than those of heading 2844; compounds…, duty-free) and 2845.90.01 (isotopes other than those of heading 2844; compounds…, duty-free).
Census statistics map these goods to NAICS 325180 (Other Basic Inorganic Chemical Manufacturing), an industry of 705 US establishments employing 41,447 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2845.20.00 | Boron enriched in boron-10 and its compounds | Free |
| 2845.30.00 | Lithium enriched in lithium-6 and its compounds | Free |
| 2845.40.00 | Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined: helium-3 | Free |
| 2845.90.01 | Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined: other | Free |