2850.00

Analysis

Subheading 2850.00 covers hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849, within heading 2850. 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 5 US tariff lines below it are national.

1 of its 5 lines with a percentage rate are duty-free at the general rate (20%) and 4 are dutiable, from duty-free up to 5.5%. The median line pays 4.9%.

The spread of 5.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.5%, applies to 2850.00.10 (hydrides, nitrides, azides, silicides and…) and 2850.00.20 (hydrides, nitrides, azides, silicides and…).

The US splits it as follows: 2850.00.05 for hydrides, nitrides, azides, silicides and borides, whether or not… (duty-free), 2850.00.07 for hydrides, nitrides, azides, silicides and borides, whether or not… (4.9%), 2850.00.10 for hydrides, nitrides, azides, silicides and borides, whether or not… (5.5%), 2850.00.20 for hydrides, nitrides, azides, silicides and borides, whether or not… (5.5%) and 2850.00.50 for hydrides, nitrides, azides, silicides and borides, whether or not… (3.7%).