Analysis
HTS 2909.50.40 covers odoriferous or flavoring compounds under heading 2909 (ethers, ether-alcohols, ether-phenols, ether-alcohol- phenols, alcohol peroxides, ether…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
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 4.8%. 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 5.5% to 5.5%. Compared with 2909.50.50 (other: other), which pays 5.5%, a misclassification either way moves the duty by 0.7 percentage points.
The column 2 rate, for countries without normal trade relations, is 45%, 9.4 times the general rate.
For statistics it divides in two: 2909.50.40.10 for eugenol and isoeugenol and 2909.50.40.50 for other. Both pay the same duty; the suffix records which kind was imported.
The general duty rate is 4.8% of the customs value, which is in the middle of the rates in chapter 29 (44th percentile of 1050 lines with an ad valorem rate). On a shipment valued at $10,000 that is $480 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
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% |
| 2909.50.20 | Guaiacol and its derivatives | 5.5% |
| 2909.50.45 | Products described in additional U.S. note 3 to section VI | 5.5% |
| 2909.50.50 | Other: other | 5.5% |