Analysis
HTS 2905.44.00 covers d-Glucitol (Sorbitol) 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 2905.59.30 (dibromoneopentylglycol), which pays duty-free, a misclassification either way moves the duty by 4.9 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 4.9%. 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 50%, 10.2 times the general rate.
The general duty rate is 4.9% of the customs value, which is in the middle of the rates in chapter 29 (45th percentile of 1050 lines with an ad valorem rate). On a shipment valued at $10,000 that is $490 in duty before any Chapter 99 additions or preference claims.
Census statistics map these goods to NAICS 325199 (All Other Basic Organic Chemical Manufacturing), an industry of 894 US establishments employing 77,304 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2905.11.10 | Imported only for use in producing synthetic natural gas (SNG) or for direct use as a fuel | Free |
| 2905.11.20 | Methanol (Methyl alcohol): other | 5.5% |
| 2905.12.00 | Propan-1-ol (Propyl alcohol) and propan-2-ol (Isopropyl alcohol) | 5.5% |
| 2905.13.00 | Butan-1-ol (n-Butyl alcohol) | 5.5% |
| 2905.14.10 | tert-Butyl alcohol, having a purity of less than 99 percent by weight | Free |
| 2905.14.50 | Other butanols: other | 5.5% |
| 2905.16.00 | Octanol (Octyl alcohol) and isomers thereof | 3.7% |
| 2905.17.00 | Dodecan-1-ol (Lauryl alcohol), hexadecan-1-ol (Cetyl alcohol) and octadecan-1-ol (Stearyl alcohol) | 5% |
| 2905.19.10 | Pentanol (Amyl alcohol) and isomers thereof | 5.5% |
| 2905.19.90 | Other: other | 3.7% |
| 2905.22.10 | Acyclic terpene alcohols: geraniol | 3% |
| 2905.22.20 | Acyclic terpene alcohols: isophytol | 3.7% |
| 2905.22.50 | Acyclic terpene alcohols: other | 4.8% |
| 2905.29.10 | Other: allyl alcohol | 5.5% |
| 2905.29.90 | Other: other | 3.7% |
| 2905.31.00 | Ethylene glycol (Ethanediol) | 5.5% |
| 2905.32.00 | Propylene glycol (Propane-1,2-diol) | 5.5% |
| 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% |
| 2905.41.00 | 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (Trimethylolpropane) | 3.7% |
| 2905.42.00 | Other polyhydric alcohols: pentaerythritol | 3.7% |
| 2905.43.00 | Other polyhydric alcohols: mannitol | 4.6% |
| 2905.45.00 | Other polyhydric alcohols: glycerol | 0.5¢/kg |
| 2905.49.10 | Triols and tetrols | 3.7% |
| 2905.49.20 | Esters of glycerol formed with acids of heading 2904 | 5.5% |
| 2905.49.30 | Polyhydric alcohols derived from sugars: xylitol | Free |
| 2905.49.40 | Polyhydric alcohols derived from sugars: other | 5.5% |
| 2905.49.50 | Other: other | 5.5% |
| 2905.51.00 | Ethchlorvynol (INN) | Free |
| 2905.59.10 | Derivatives of monohydric alcohols | 5.5% |
| 2905.59.30 | Dibromoneopentylglycol | Free |
| 2905.59.90 | Other: other | 5.5% |