Analysis
Subheading 2903.89 covers other, within heading 2903. 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 8 US tariff lines below it are national.
2 of its 8 lines with a percentage rate are duty-free at the general rate (25%) and 6 are dutiable, from duty-free up to 5.5%. The median line pays 4.6%.
The spread of 5.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.5%, applies to 2903.89.11 (other: pesticides) and 2903.89.15 (products described in additional U.S. note 3 to…).
The US splits it as follows: 2903.89.05 for dibromoethyldibromocyclohexane (duty-free), 2903.89.11 for other: pesticides (5.5%), 2903.89.15 for products described in additional U.S. note 3 to section VI (5.5%), 2903.89.20 for other: other (5.5%), 2903.89.31 for chlorinated, but not otherwise halogenated (5.5%), 2903.89.40 for 1,3,5,7,9,11-Hexabromocyclododecane (3.7%), 2903.89.60 for tetrabromocyclooctane (duty-free) and 2903.89.70 for other: other (3.7%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2903.89.05 | Dibromoethyldibromocyclohexane | Free |
| 2903.89.11 | Other: pesticides | 5.5% |
| 2903.89.15 | Products described in additional U.S. note 3 to section VI | 5.5% |
| 2903.89.20 | Other: other | 5.5% |
| 2903.89.31 | Chlorinated, but not otherwise halogenated | 5.5% |
| 2903.89.40 | 1,3,5,7,9,11-Hexabromocyclododecane | 3.7% |
| 2903.89.60 | Tetrabromocyclooctane | Free |
| 2903.89.70 | Other: other | 3.7% |