Analysis
Subheading 2909.49 covers other, within heading 2909. 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 6 US tariff lines below it are national.
2 of its 6 lines with a percentage rate are duty-free at the general rate (33%) and 4 are dutiable, from duty-free up to 5.5%. The median line pays 4.6%.
The spread of 5.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.5%, applies to 2909.49.10 (products described in additional U.S. note 3 to…) and 2909.49.15 (other: other).
The US splits it as follows: 2909.49.05 for aromatic: guaifenesin (duty-free), 2909.49.10 for products described in additional U.S. note 3 to section VI (5.5%), 2909.49.15 for other: other (5.5%), 2909.49.20 for other: glycerol ethers (3.7%), 2909.49.30 for dipentaerythritol having a purity of 94 percent or more by weight (duty-free) and 2909.49.60 for other: other (5.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2909.49.05 | Aromatic: guaifenesin | Free |
| 2909.49.10 | Products described in additional U.S. note 3 to section VI | 5.5% |
| 2909.49.15 | Other: other | 5.5% |
| 2909.49.20 | Other: glycerol ethers | 3.7% |
| 2909.49.30 | Dipentaerythritol having a purity of 94 percent or more by weight | Free |
| 2909.49.60 | Other: other | 5.5% |