Analysis
HTS 2910.10.00 covers oxirane (Ethylene oxide) under heading 2910 (epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and…).
Within this group the rate runs from 3.7% to 5.5%. Compared with 2910.30.00 (1-Chloro-2,3-epoxypropane (Epichlorohydrin)), which pays 3.7%, a misclassification either way moves the duty by 1.8 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 column 2 rate, for countries without normal trade relations, is 49%, 8.9 times the general rate.
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 325199 (All Other Basic Organic Chemical Manufacturing), an industry of 894 US establishments employing 77,304 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2910.20.00 | Methyloxirane (Propylene oxide) | 5.5% |
| 2910.30.00 | 1-Chloro-2,3-epoxypropane (Epichlorohydrin) | 3.7% |
| 2910.40.00 | Dieldrin (ISO, INN) | 4.8% |
| 2910.50.00 | Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulfonated, nitrated or nitrosated derivatives: endrin | 4.8% |
| 2910.90.10 | Other: butylene oxide | 4.6% |
| 2910.90.20 | Other: aromatic | 5.5% |
| 2910.90.91 | Other: other | 4.8% |