Analysis
HTS 2853.90.50 covers of other metals or nonmetals under heading 2853 (phosphides, whether or not chemically defined, excluding ferrophosphorous; other…).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Within this group the rate runs from 2.6% to 2.8%. Compared with 2853.90.90 (other: other), which pays 2.8%, a misclassification either way moves the duty by 2.8 percentage points.
The normal trade relations rate here is zero, shared by about 29% of the 274 tariff lines in chapter 28, a useful check when a neighbouring dutiable line is a candidate. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2853.90.10 | Of copper (phosphor copper), containing more than 15 percent by weight of phosphorous | 2.6% |
| 2853.90.90 | Other: other | 2.8% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter