Analysis
HTS 2910.90.91 covers other: other under heading 2910 (epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and…).
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.
Rates on the nearby lines range from 4.6% to 5.5%. The costliest confusion would be with 2910.90.20 (other: aromatic) at 5.5%, a difference of 0.7 points on the customs value.
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.
The column 2 rate, for countries without normal trade relations, is 31%, 6.5 times the general rate.
The other lines in the same group are 2910.90.10 (other: butylene oxide, 4.6%) and 2910.90.20 (other: aromatic, 5.5%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2910.90.10 | Other: butylene oxide | 4.6% |
| 2910.90.20 | Other: aromatic | 5.5% |