Analysis
Subheading 2905.49 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 5 US tariff lines below it are national.
1 of its 5 lines with a percentage rate are duty-free at the general rate (20%) and 4 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 2905.49.20 (esters of glycerol formed with acids of heading…) and 2905.49.40 (polyhydric alcohols derived from sugars: other).
The US splits it as follows: 2905.49.10 for triols and tetrols (3.7%), 2905.49.20 for esters of glycerol formed with acids of heading 2904 (5.5%), 2905.49.30 for polyhydric alcohols derived from sugars: xylitol (duty-free), 2905.49.40 for polyhydric alcohols derived from sugars: other (5.5%) and 2905.49.50 for other: other (5.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |