Analysis
HTS 2905.49.20 covers esters of glycerol formed with acids of heading 2904 under heading 2905 (acyclic alcohols and their halogenated, sulfonated, nitrated or nitrosated derivatives).
Neighbouring lines carry rates from duty-free to 5.5%, so the exact line matters. The widest gap is with 2905.49.30 (polyhydric alcohols derived from sugars: xylitol), at duty-free: a product that belongs there but is entered here, or the reverse, changes 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 13 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2905.49.10 | Triols and tetrols | 3.7% |
| 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% |