Analysis
Subheading 2905.39 covers other, within heading 2905. 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 4 US tariff lines below it are national.
1 of its 4 lines with a percentage rate are duty-free at the general rate (25%) and 3 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 2905.39.10 (other: butylene glycol) and 2905.39.20 (other: neopentyl glycol).
The US splits it as follows: 2905.39.10 for other: butylene glycol (5.5%), 2905.39.20 for other: neopentyl glycol (5.5%), 2905.39.60 for other: hexylene glycol (duty-free) and 2905.39.90 for other: other (5.5%).
By Census's concordance, most of its statistical lines are made by All Other Basic Organic Chemical Manufacturing (325199). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2905.39.10 | Other: butylene glycol | 5.5% |
| 2905.39.20 | Other: neopentyl glycol | 5.5% |
| 2905.39.60 | Other: hexylene glycol | Free |
| 2905.39.90 | Other: other | 5.5% |