Analysis
HTS 2912.11.00 covers methanal (Formaldehyde) under heading 2912 (aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes…).
Within this group the rate runs from duty-free to 5.5%. Compared with 2912.50.10 (cyclic polymers of aldehydes: metaldehyde), which pays duty-free, a misclassification either way moves the duty by 2.8 percentage points.
The general duty rate is 2.8% of the customs value, which is at the low end of the rates in chapter 29 (27th percentile of 1050 lines with an ad valorem rate). On a shipment valued at $10,000 that is $280 in duty before any Chapter 99 additions or preference claims.
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 2.8%. 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.
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 |
|---|---|---|
| 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% |