HTS heading · chapter 29
2912
Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde
Analysis
Heading 2912 of the Harmonized Tariff Schedule covers aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde. It divides into 10 six-digit subheadings and 23 eight-digit tariff lines, with 24 ten-digit statistical suffixes below them.
3 of its 23 lines with a percentage rate are duty-free at the general rate (13%) and 20 are dutiable, from duty-free up to 5.5%. The median line pays 5.5%.
The spread of 5.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.5%, applies to 2912.12.00 (ethanal (Acetaldehyde)) and 2912.19.10 (odoriferous or flavoring compounds: citral).
The largest subheadings are 2912.19 (other, 6 lines), 2912.49 (other, 6 lines), 2912.29 (other, 3 lines) and 2912.50 (cyclic polymers of aldehydes, 2 lines).
By Census's concordance, most of its statistical lines are made by All Other Basic Organic Chemical Manufacturing (325199). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2912.11.00 | Methanal (Formaldehyde) | 2.8% |
| 2912.12.00 | Ethanal (Acetaldehyde) | 5.5% |
| 2912.19.10 | Odoriferous or flavoring compounds: citral | 5.5% |
| 2912.19.20 | Odoriferous or flavoring compounds: other | 4.8% |
| 2912.19.25 | Butanal (Butyraldehyde, normal isomer) | 5.5% |
| 2912.19.30 | Other: glyoxal | 3.7% |
| 2912.19.40 | Other: isobutanal | 5.5% |
| 2912.19.50 | Other: other | 5.5% |
| 2912.21.00 | Cyclic aldehydes without other oxygen function: benzaldehyde | 5.5% |
| 2912.29.10 | Phenylacetaldehyde | 5.5% |
| 2912.29.30 | 3,4-Dimethylbenzaldehyde; Paraldehyde, USP grade; andp-Tolualdehyde | Free |
| 2912.29.60 | Other: other | 5.5% |
| 2912.41.00 | Vanillin (4-Hydroxy-3-methoxybenzaldehyde) | 5.5% |
| 2912.42.00 | Ethylvanillin (3-Ethoxy-4-hydroxybenzaldehyde) | 5.5% |
| 2912.49.10 | Aromatic: p-Anisaldehyde | 5.5% |
| 2912.49.15 | p-Hydroxybenzaldehyde | Free |
| 2912.49.26 | Aromatic: other | 5.5% |
| 2912.49.55 | Hydroxycitronellal | 4.8% |
| 2912.49.60 | Aldehyde-alcohols: other | 5.1% |
| 2912.49.90 | Other: other | 4.8% |
| 2912.50.10 | Cyclic polymers of aldehydes: metaldehyde | Free |
| 2912.50.50 | Cyclic polymers of aldehydes: other | 5.5% |
| 2912.60.00 | Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde: paraformaldehyde | 5.1% |