2853

Analysis

Heading 2853 of the Harmonized Tariff Schedule covers phosphides, whether or not chemically defined, excluding ferrophosphorous; other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have…. It divides into 2 six-digit subheadings and 4 eight-digit tariff lines, with 5 ten-digit statistical suffixes below them.

1 of its 4 lines with a percentage rate are duty-free at the general rate (25%) and 3 are dutiable, from duty-free up to 2.8%. The median line pays 2.7%.

The largest subheadings are 2853.90 (other, 3 lines) and 2853.10 (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 2.7% sits at the 43rd 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.