Analysis
HTS 2906.19.30 covers other: terpineols under heading 2906 (cyclic alcohols and their halogenated, sulfonated, nitrated or nitrosated derivatives).
Within this group the rate runs from duty-free to 5.5%. Compared with 2906.19.10 (4,4'-Isopropylidenedicyclohexanol; and mixtures containing not less…), 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 45%, 8.2 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 2906.19.10 (4,4'-Isopropylidenedicyclohexanol; and mixtures containing…, duty-free) and 2906.19.50 (other: other, 5.5%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |
| 2906.19.50 | Other: other | 5.5% |