Analysis
HTS 2905.39.20 covers other: neopentyl glycol under heading 2905 (acyclic alcohols and their halogenated, sulfonated, nitrated or nitrosated derivatives).
Within this group the rate runs from duty-free to 5.5%. Compared with 2905.39.60 (other: hexylene glycol), which pays duty-free, a misclassification either way moves the duty by 5.5 percentage points.
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 5.5%. 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 54.5%, 9.9 times the general rate.
The general duty rate is 5.5% of the customs value, which is in the middle of the rates in chapter 29 (55th percentile of 1050 lines with an ad valorem rate). On a shipment valued at $10,000 that is $550 in duty before any Chapter 99 additions or preference claims.
The other lines in the same group are 2905.39.10 (other: butylene glycol, 5.5%), 2905.39.60 (other: hexylene glycol, duty-free) and 2905.39.90 (other: other, 5.5%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2905.39.10 | Other: butylene glycol | 5.5% |
| 2905.39.60 | Other: hexylene glycol | Free |
| 2905.39.90 | Other: other | 5.5% |