Analysis
HTS 2907.15.10 covers naphthols and their salts: α-Naphthol under heading 2907 (phenols; phenol-alcohols).
Neighbouring lines carry rates from duty-free to 5.5%, so the exact line matters. The widest gap is with 2907.15.30 (β-Naphthol (2-Naphthol)), 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 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 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 2907.15.30 (β-Naphthol (2-Naphthol), duty-free) and 2907.15.60 (naphthols and their salts: other, 5.5%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2907.15.30 | β-Naphthol (2-Naphthol) | Free |
| 2907.15.60 | Naphthols and their salts: other | 5.5% |