Analysis
HTS 2906.13.50 covers sterols and inositols: other under heading 2906 (cyclic alcohols and their halogenated, sulfonated, nitrated or nitrosated derivatives).
Rates on the nearby lines range from duty-free to 5.5%. The costliest confusion would be with 2906.29.30 (1,1-Bis(4-chlorophenyl)- 2,2,2-trichloro-ethanol (Dicofol)…) at duty-free, a difference of 3.7 points on the customs value.
The general duty rate is 3.7% of the customs value, which is in the middle of the rates in chapter 29 (34th percentile of 1050 lines with an ad valorem rate). On a shipment valued at $10,000 that is $370 in duty before any Chapter 99 additions or preference claims.
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 3.7%. 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 25%, 6.8 times the general rate.
Census statistics map these goods to NAICS 325199 (All Other Basic Organic Chemical Manufacturing), an industry of 894 US establishments employing 77,304 people, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2906.11.00 | Cyclanic, cyclenic or cycloterpenic: menthol | 2.1% |
| 2906.12.00 | Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols | 5.5% |
| 2906.13.10 | Sterols and inositols: inositols | Free |
| 2906.19.10 | 4,4'-Isopropylidenedicyclohexanol; and mixtures containing not less than 90 percent by weight of stereoisomers of 2-isopropyl- 5-methylcyclohexanol, but containing not more than 30 percent by weight of any one such stereoisomer | Free |
| 2906.19.30 | Other: terpineols | 5.5% |
| 2906.19.50 | Other: other | 5.5% |
| 2906.21.00 | Aromatic: benzyl alcohol | 5.5% |
| 2906.29.10 | Odoriferous or flavoring compounds: phenethyl alcohol | 5.5% |
| 2906.29.20 | Odoriferous or flavoring compounds: other | 5.5% |
| 2906.29.30 | 1,1-Bis(4-chlorophenyl)- 2,2,2-trichloro-ethanol (Dicofol); andp-Nitrobenzyl alcohol | Free |
| 2906.29.60 | Other: other | 5.5% |