Analysis
HTS 2904.31.00 covers perfluorooctane sulfonic acid under heading 2904 (sulfonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated).
Neighbouring lines carry rates from duty-free to 5.5%, so the exact line matters. The widest gap is with 2904.20.20 (derivatives containing only nitro or only nitroso groups…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 3.7 percentage points.
The general duty rate is 3.7% of the customs value, which is in the middle of the rates in chapter 29 (34th percentile of 1050 lines with an ad valorem rate). On a shipment valued at $10,000 that is $370 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 3.7%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 25%, 6.8 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2904.10.04 | 2-Anthracenesulfonic acid | 5.5% |
| 2904.10.08 | Benzenesulfonyl chloride | 5.5% |
| 2904.10.10 | m-Benzenedisulfonic acid, sodium salt; 1,5-Naphthalenedisulfonic acid; andp-Toluenesulfonyl chloride | 5.5% |
| 2904.10.15 | Mixtures of 1,3,6-naphthalenetrisulfonic acid and 1,3,7-naphthalenetrisulfonic acid | 5.5% |
| 2904.10.32 | Products described in additional U.S. note 3 to section VI | 5.5% |
| 2904.10.37 | Aromatic: other | 5.5% |
| 2904.10.50 | Other: other | 4.2% |
| 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% |
| 2904.32.00 | Ammonium perfluorooctane sulfonate | 3.7% |
| 2904.33.00 | Lithium perfluorooctane sulfonate | 3.7% |
| 2904.34.00 | Potassium perfluorooctane sulfonate | 3.7% |
| 2904.35.00 | Perfluorooctane sulfonic acid, its salts and perfluorooctane sulfonyl fluoride: other salts of perfluorooctane sulfonic acid | 3.7% |
| 2904.36.00 | Perfluorooctane sulfonyl fluoride | 3.7% |
| 2904.91.00 | Trichloronitromethane (chloropicrin) | 3.7% |
| 2904.99.04 | o-Nitrochlorobenzene; andp-Nitrochlorobenzene | 5.5% |
| 2904.99.08 | Monochloromononitrobenzenes: other | 5.5% |
| 2904.99.15 | 4-Chloro-3-nitro-α,α,α-trifluorotoluene; 2-Chloro-5-nitro-α,α,α-trifluorotoluene; and 4-Chloro-3,5-dinitro-α,α,α-trifluorotoluene | 5.5% |
| 2904.99.20 | Nitrotoluenesulfonic acids | 5.5% |
| 2904.99.30 | 1-Bromo-2-nitrobenzene; 1,2-Dichloro-4-nitrobenzene and o-Fluoronitrobenzene | 5.5% |
| 2904.99.35 | 4,4'-Dinitrostilbene-2,2'-disulfonic acid | 5.5% |
| 2904.99.40 | Products described in additional U.S. note 3 to section VI | 5.5% |
| 2904.99.47 | Aromatic: other | 5.5% |
| 2904.99.50 | Other: other | 3.7% |