Analysis
HTS 2909.50.20 covers guaiacol and its derivatives under heading 2909 (ethers, ether-alcohols, ether-phenols, ether-alcohol- phenols, alcohol peroxides, ether…).
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 13 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.
Within this group the rate runs from 4.8% to 5.5%. Compared with 2909.50.40 (odoriferous or flavoring compounds), which pays 4.8%, a misclassification either way moves the duty by 0.7 percentage points.
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 2909.50.10 (ether-phenols, ether-alcohol-phenols and their halogenated…, 5.5%), 2909.50.40 (odoriferous or flavoring compounds, 4.8%), 2909.50.45 (products described in additional U.S. note 3 to section VI, 5.5%) and 2909.50.50 (other: other, 5.5%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2909.50.10 | Ether-phenols, ether-alcohol-phenols and their halogenated, sulfonated, nitrated or nitrosated derivatives: 4-Ethylguaiacol | 5.5% |
| 2909.50.40 | Odoriferous or flavoring compounds | 4.8% |
| 2909.50.45 | Products described in additional U.S. note 3 to section VI | 5.5% |
| 2909.50.50 | Other: other | 5.5% |