Analysis
Subheading 2853.90 covers other, within heading 2853. 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 2.8%. The median line pays 2.6%.
The US splits it as follows: 2853.90.10 for of copper (phosphor copper), containing more than 15 percent by… (2.6%), 2853.90.50 for of other metals or nonmetals (duty-free) and 2853.90.90 for other: other (2.8%).
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.
Goods only reach 2853.90 once they fall within heading 2853 (phosphides, whether or not chemically defined, excluding ferrophosphorous; other…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2853.90.10 | Of copper (phosphor copper), containing more than 15 percent by weight of phosphorous | 2.6% |
| 2853.90.50 | Of other metals or nonmetals | Free |
| 2853.90.90 | Other: other | 2.8% |