Analysis
HTS 2907.22.10 covers photographic grade 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 2907.29.15 (other: 4,4'-Biphenol), 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.
Census statistics map these goods to NAICS 325194 (Cyclic Crude, Intermediate, and Gum and Wood Chemical Manufacturing), an industry of 68 US establishments employing 5,542 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring 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% |
| 2907.22.50 | 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% |