Analysis
Subheading 2908.19 covers other, within heading 2908. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 7 US tariff lines below it are national.
1 of its 7 lines with a percentage rate are duty-free at the general rate (14%) and 6 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 2908.19.10 (6-Chloro-m-cresol [OH=1];m-Chlorophenol; and…) and 2908.19.15 (3-Hydroxy-α,α,α-trifluorotoluene).
The US splits it as follows: 2908.19.05 for 2,2-Bis(4-hydroxyphenyl)-1,1,1,3,3,3-hexafluoro- propane (duty-free), 2908.19.10 for 6-Chloro-m-cresol [OH=1];m-Chlorophenol; and Chlorothymol (5.5%), 2908.19.15 for 3-Hydroxy-α,α,α-trifluorotoluene (5.5%), 2908.19.20 for salts of pentachlorophenol; and 2,4,5-Trichlorophenol and its salts (5.5%), 2908.19.25 for tetrabromobisphenol A (5.5%), 2908.19.35 for products described in additional U.S. note 3 to section VI (5.5%) and 2908.19.60 for other: other (5.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2908.19.05 | 2,2-Bis(4-hydroxyphenyl)-1,1,1,3,3,3-hexafluoro- propane | Free |
| 2908.19.10 | 6-Chloro-m-cresol [OH=1];m-Chlorophenol; and Chlorothymol | 5.5% |
| 2908.19.15 | 3-Hydroxy-α,α,α-trifluorotoluene | 5.5% |
| 2908.19.20 | Salts of pentachlorophenol; and 2,4,5-Trichlorophenol and its salts | 5.5% |
| 2908.19.25 | Tetrabromobisphenol A | 5.5% |
| 2908.19.35 | Products described in additional U.S. note 3 to section VI | 5.5% |
| 2908.19.60 | Other: other | 5.5% |