Analysis
Subheading 2904.20 covers derivatives containing only nitro or only nitroso groups, within heading 2904. 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.
1 of its 8 lines with a percentage rate are duty-free at the general rate (12%) and 7 are dutiable, from duty-free up to 5.5%. The median line pays 5.5%.
The spread of 5.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.5%, applies to 2904.20.10 (derivatives containing only nitro or only nitroso…) and 2904.20.15 (derivatives containing only nitro or only nitroso…).
The US splits it as follows: 2904.20.10 for derivatives containing only nitro or only nitroso groups… (5.5%), 2904.20.15 for derivatives containing only nitro or only nitroso groups… (5.5%), 2904.20.20 for derivatives containing only nitro or only nitroso groups… (duty-free), 2904.20.30 for 5-tert-Butyl-2,4,6-trinitro-m-xylene (Musk xylol) and other… (5.5%), 2904.20.35 for nitrated benzene, nitrated toluene (except p-nitrotoluene), or… (5.5%), 2904.20.40 for products described in additional U.S. note 3 to section VI (5.5%), 2904.20.45 for aromatic: other (5.5%) and 2904.20.50 for other: other (5.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2904.20.10 | Derivatives containing only nitro or only nitroso groups: p-Nitrotoluene | 5.5% |
| 2904.20.15 | Derivatives containing only nitro or only nitroso groups: p-Nitro-o-xylene | 5.5% |
| 2904.20.20 | Derivatives containing only nitro or only nitroso groups: trinitrotoluene | Free |
| 2904.20.30 | 5-tert-Butyl-2,4,6-trinitro-m-xylene (Musk xylol) and other artificial musks | 5.5% |
| 2904.20.35 | Nitrated benzene, nitrated toluene (except p-nitrotoluene), or nitrated naphthalene | 5.5% |
| 2904.20.40 | Products described in additional U.S. note 3 to section VI | 5.5% |
| 2904.20.45 | Aromatic: other | 5.5% |
| 2904.20.50 | Other: other | 5.5% |