Analysis
Heading 2907 of the Harmonized Tariff Schedule covers phenols; phenol-alcohols. It divides into 9 six-digit subheadings and 20 eight-digit tariff lines, with 20 ten-digit statistical suffixes below them.
3 of its 20 lines with a percentage rate are duty-free at the general rate (15%) and 17 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 2907.11.00 (phenol (Hydroxybenzene) and its salts) and 2907.13.00 (octylphenol, nonylphenol and their isomers; salts…).
The largest subheadings are 2907.19 (other, 5 lines), 2907.29 (other, 5 lines), 2907.15 (naphthols and their salts, 3 lines) and 2907.22 (hydroquinone (Quinol) and its salts, 2 lines).
By Census's concordance, most of its statistical lines are made by Cyclic Crude, Intermediate, and Gum and Wood Chemical Manufacturing (325194), All Other Basic Organic Chemical Manufacturing (325199) and Plastics Material and Resin Manufacturing (325211). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2907.11.00 | Phenol (Hydroxybenzene) and its salts | 5.5% |
| 2907.12.00 | Cresols and their salts | 4.2% |
| 2907.13.00 | Octylphenol, nonylphenol and their isomers; salts thereof | 5.5% |
| 2907.15.10 | Naphthols and their salts: α-Naphthol | 5.5% |
| 2907.15.30 | β-Naphthol (2-Naphthol) | Free |
| 2907.15.60 | Naphthols and their salts: other | 5.5% |
| 2907.19.10 | Other: alkylcresols | 5.5% |
| 2907.19.20 | Other: alkylphenols | 5.5% |
| 2907.19.40 | Other: thymol | 4.2% |
| 2907.19.61 | 2-tert-Butylethylphenol; 6-tert-Butyl-2,4-xylenol; and Xylenols and their salts | Free |
| 2907.19.80 | Other: other | 5.5% |
| 2907.21.00 | Resorcinol and its salts | 5.5% |
| 2907.22.10 | Photographic grade | 5.5% |
| 2907.22.50 | Hydroquinone (Quinol) and its salts: other | 5.5% |
| 2907.23.00 | 4,4'-Isopropylidenediphenol (Bisphenol A, Diphenylolpropane) and its salts | 5.5% |
| 2907.29.05 | Other: phenol-alcohols | 5.5% |
| 2907.29.10 | Other: pyrogallic acid | 1.3% |
| 2907.29.15 | Other: 4,4'-Biphenol | Free |
| 2907.29.25 | tert-Butylhydroquinone | 5.5% |
| 2907.29.90 | Other: other | 5.5% |